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BOE-A-2026-3385 ·14 February 2026 ·Act critical
Tax

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

The Law 5/2025 establishes a 3-month period for companies with more than 10 employees to update their working time records electronically. Failure to comply may result in fines of up to 7,500 euros per employee (art. 41). This change aims to modernize labor time control and improve administrative transparency.

In 3 key points

  1. Companies with more than 10 employees must adapt their working hour records to an electronic format (art. 41)
  2. A 3-month period is provided to complete the adaptation from the date of entry into force (art. 41)
  3. Fines of up to EUR 7,500 per worker if the deadline is not met (art. 41)

How it affects those involved

Companies with more than 10 employees must update their working hour records before the deadline. Advisors must review time management systems to ensure compliance with the new format. While workers face no direct changes, transparency in hour recording is improved. Public administrations will gain greater control and access to data.

Lifecycle

2026-02-14PublishedPublished 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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