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BOE-A-2026-4524 ·27 February 2026 ·Act critical
Tax

Companies with over 10 employees: 3 months to adapt time tracking records or face fines up to €7,500 per worker

Regional Law 1/2026 amends Articles 140 and 170 bis of Regional Law 2/1995, introducing a three-month period for companies with more than 10 employees to adapt their time tracking records. Failure to comply will result in fines of up to 7,500 euros per worker. This change aims to improve transparency and control regarding time tracking within the scope of the Local Treasuries of Navarre (Art. 140 and 170 bis).

In 2 key points

  1. Companies with more than 10 employees must adapt their time tracking records within 3 months (art. 140)
  2. Failure to meet the deadline implies fines of up to €7,500 per worker (art. 170 bis)

How it affects those involved

Companies with more than 10 employees must update their time tracking records within 3 months, otherwise they will face fines of up to 7,500 euros per worker. HR advisors must review recording processes and ensure compliance with the new deadlines. While workers face no direct changes, their working hours will be more strictly controlled and documented. Local authorities will gain greater fiscal and tax control.

Lifecycle

2026-02-27PublishedPublished in the BOE
2026-02-21Into 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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