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The Cantabria Law 5/2026 modifies Article 42 of Law 9/2010, requiring companies with more than 10 employees to update their working time records in electronic format. A three-month period from entry into force is set to comply. Fines of up to 7,500 EUR per employee apply if not complied with (art. 42 and transitory provision 8).
Companies with more than 10 employees must digitise their shift records within three months, facing fines of up to €7,500 per worker for non-compliance. Workers are not directly impacted, but their working hours will be subject to stricter administrative control. SMEs and large firms must review their record-keeping systems and establish internal audit processes (art. 42, transitional provision 8).
The tax team reviews your specific situation.
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