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BOE-A-2026-3217 ·12 February 2026 ·Act critical
Tax

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

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).

In 2 key points

  1. Companies with more than 10 employees must update their working hour records to an electronic format (art. 4)
  2. The deadline for adaptation is 3 months from the date of entry into force (art. 4)

How it affects those involved

For companies with more than 10 employees, this entails an obligation to modernise working hour records, with the risk of fines if deadlines are not met. Advisors must review time management systems and ensure that records are up to date. Workers will not experience direct changes, but their working hours will be recorded in a more transparent and digital manner. Tax authorities will gain greater control and traceability.

Lifecycle

2026-02-12PublishedPublished 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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