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BOE-A-2026-7967 ·9 April 2026 ·Act High impact
Tax

Companies with over 10 employees: by April 10, 2026, must update work records or face fines up to 7,500 EUR/employee

The Law 1/2026 modifies Articles 11 and 20 of Royal Decree-Law 1/2023, requiring companies with over 10 employees to update their work records. A 3-month period from entry into force is set to comply, with fines up to 7,500 EUR per employee if not met (art. 11, 20).

In 3 key points

  1. Companies with more than 10 employees must update work records (art. 11)
  2. Fines of up to €7,500 per worker if records are not updated (art. 20)
  3. 3-month deadline from 10 April 2026 to comply (disposicion final 5.2)

How it affects those involved

For companies employing more than 10 workers, a record update obligation is imposed with a 3-month deadline from 10 April 2026. Failure to comply results in fines of up to €7,500 per worker (art. 11, 20). Cooperatives, foundations and associated work enterprises are also subject to the requirement. Workers are not directly affected, but their employment records will be impacted by the obligation to update.

Lifecycle

2026-04-09PublishedPublished in the BOE
2026-04-10Into forceComes into force (disposicion final 5.2)
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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