Companies with over 10 employees must update their working hours records within 3 months
Technical details
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
BMC resources for this provision
- cumplimiento-fiscal/impuesto-sociedadesView service →