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Tax tecnologia-startups

Companies with over 10 employees must update their working hours records within 3 months

BOE-A-2026-3217

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 12 Feb 2026, 20:59

Technical details

Type
Identifier
BOE-A-2026-3217
Published
12 Feb 2026
Entry into force
4 Aug 2026 · in 29 days

Summary

The Law 5/2025 repeals Law 9/1990 and modifies the working hours registration regime, requiring companies with more than 10 employees to update their working hours records in electronic format. This measure aims to improve fiscal transparency and administrative control. The obligation is set in Article 4, which establishes a three-month period for adaptation (art. 4).

Lifecycle

2026-02-12PublishedPublished in the BOE
2026-08-04Into forceComes into force (disposicion final segunda)

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

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