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BOE-A-2026-2888 ·9 February 2026 ·Act critical
Tax

Companies with over 10 employees: 3 months to adapt working hour records or face fines up to €7,500 per worker

Law 5/2025 of the Principality of Asturias amends Article 33 of Legislative Decree 2/2014 and adds Article 35 bis, establishing a 3-month deadline to adapt working hour records. Failure to comply will result in fines of up to €7,500 per worker (Art. 33, add. prov. 2.2). This change requires companies with more than 10 employees to update their timekeeping records to comply with current tax regulations.

In 2 key points

  1. Companies with more than 10 employees must adapt their working hour records within 3 months (art. 33)
  2. Fines of up to €7,500 per worker if the deadline is not met (art. 33, disp. ad. 2.2)

How it affects those involved

Companies with more than 10 employees must update their working hour records within 3 months or face fines of up to €7,500 per worker. Tax advisors must review their clients' records to ensure compliance with the new deadlines. While workers face no direct changes, their working hours will be more rigorously recorded. Regional authorities will be able to better supervise regulatory compliance.

Lifecycle

2026-02-09PublishedPublished in the BOE
2026-01-01Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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