Firms with over 10 workers to update shift records by 1 month or face up to €7,500 per employee fines
Technical details
Summary
Ley 9/2025 amends Article 16 of Law 7/2014 and other tax provisions, setting a one-month deadline for companies with more than 10 employees to update their shift records. Failure to comply results in fines of up to €7,500 per worker. The change aims to improve transparency and control in shift record-keeping, effective from 1 January 2025 (Articles 16, 12.1, 21.5, 39, 1 bis.5, 53, 104.1)
Lifecycle
BMC resources for this provision
- cumplimiento-fiscal/impuesto-sociedadesView service →