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BOE-A-2026-6951 ·25 March 2026 ·Resolution Medium impact
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 sets a 3-month period for companies with more than 10 employees to update their working time records. Failure to comply may result in fines of up to 7,500 EUR per employee (art. 4). This change aims to improve transparency and control over working hours.

In 2 key points

  1. The Council must promote legislative amendment to paragraph 3 of Article 32 of Law 21/2018 (art. 64 de la Ley 5/2025)
  2. The commitment is strictly limited to Article 64 of Law 5/2025 (art. 64 de la Ley 5/2025)

How it affects those involved

The Valencian Council must promote legislative amendment within six months, directly affecting fiscal and administrative coordination between the State and the Valencian Government. The rest of Law 5/2025 is unaffected. The six-month period refers to the obligation to promote legislation, not immediate implementation (Art. 64 of Law 5/2025).

Lifecycle

2026-03-25PublishedPublished in the BOE
2026-06-01Into forceComes into force (disposición final del acuerdo)
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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