Skip to content
BOE-A-2026-7828 ·7 April 2026 ·Act High impact
Tax

Companies with over 10 employees: 3 months to update working time records or fines up to 7,500 EUR/employee

Law 12/2025 modifies working time record requirements, obliging companies with over 10 employees to update their systems within 3 months. Fines of up to 7,500 EUR per employee apply for non-compliance (art. 53 bis). The change directly impacts time management in commercial and service establishments.

In 2 key points

  1. Companies with more than 10 employees must update their working hours register within three months (art. 53 bis)
  2. Fines of up to €7,500 per worker for non-compliance (art. 53 bis)

How it affects those involved

Firms employing more than 10 workers must update their working hours register within three months, facing fines of up to €7,500 per worker for non-compliance. SMEs and self-employed without employees are not affected. Local authorities are required to revise their compliance monitoring procedures.

Lifecycle

2026-04-07PublishedPublished in the BOE
2026-01-01Into forceComes into force (disposiciones adicionales 6)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact