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BOE-A-2026-4524 ·27 February 2026 ·Act High impact
Tax

Companies with 10+ employees must update their working hours records within 3 months or face fines of up to 7,500 EUR/employee

The Foral Law 1/2026 amends Articles 140 and 170 bis of Foral Law 2/1995, requiring companies with 10 or more employees to maintain updated working hours records. Fines of up to 7,500 EUR per employee apply for non-compliance. The adaptation period is three months from entry into force (art. 4).

In 3 key points

  1. Firms with 10+ employees must update shift records (art. 4)
  2. Fines of up to €7,500 per employee for non-compliance (art. 4)
  3. Three-month adaptation period from entry into force (art. 4)

How it affects those involved

Firms with 10 or more employees face a mandatory update of shift records, with fines of up to €7,500 per worker for non-compliance, posing significant financial risk. SMEs and large companies must review their shift management systems. A three-month adaptation period starts upon entry into force (art. 4).

Lifecycle

2026-02-27PublishedPublished in the BOE
2026-03-27Into forceComes into force (disposicion final primera)
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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