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BOE-A-2026-3385 ·14 February 2026 ·Act High impact
Tax

Companies with 10+ employees: 3 months to update working time records or fines up to 7,500 EUR/employee

The Law 5/2025 amends Article 36 of Law 10/2023 to require companies with 10 or more employees to maintain an updated working time record. A three-month period from entry into force is set for compliance, with fines of up to 7,500 EUR per employee for non-compliance (art. 36).

In 3 key points

  1. Employers with 10+ workers must update their working time records (art. 36)
  2. Three-month deadline to comply with record-keeping obligation (art. 36)
  3. Fines of up to €7,500 per worker for non-compliance (art. 36)

How it affects those involved

Employers with 10 or more employees must maintain up-to-date working time records. A three-month deadline applies, with fines of up to €7,500 per employee for non-compliance. Workers are not directly affected, but their working hours are subject to audit. Tax authorities may require proof of compliance (art. 36).

Lifecycle

2026-02-14PublishedPublished in the BOE
2026-01-01Into forceComes into force (disposición final 3)
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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