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The Law 9/2025 modifies Article 16 of Law 7/2014 and other tax articles, effective from 1 January 2025, requiring updating of working time records in companies with over 10 employees (art. 16, mod. and art. 55). A fine of up to 7,500 EUR per employee is established for non-compliance (art. 16.3).
Employers with more than 10 employees must update their working hours register by 1 January 2025. Non-compliance results in fines of up to €7,500 per employee. Employment and tax authorities may require verification of the register. Self-employed without employees are not affected.
The tax team reviews your specific situation.
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