Firms with over 10 workers to update shift records by March or face up to €7,500 per employee fines

The Foral Law 17/2025 repeals and amends tax laws, including Article 2 of Foral Law 14/2013, introducing new shift record obligations for companies with more than 10 employees. A three-month transition period is set, with fines of up to €7,500 per employee if not complied with. This aims to enhance transparency and control in labour records, particularly in tax matters.