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BOE-A-2026-7967 ·9 April 2026 ·Act critical
Tax

Companies with over 10 employees: deadline of 10 April 2026 to adapt working hour records or face fines up to €7,500 per worker

Law 1/2026 amends Articles 11 and 20 of Royal Decree-Law 1/2023, requiring companies with more than 10 employees to adapt their working hour records within a specified timeframe. Failure to comply will result in fines of up to 7,500 euros per worker. This measure aims to improve transparency and control regarding working hour records, particularly in companies with more than 10 employees.

In 2 key points

  1. Companies with more than 10 employees must adapt their working hour records (art. 11 del Real Decreto-ley 1/2023)
  2. Fines of up to €7,500 per worker if records are not adapted (art. 20 del Real Decreto-ley 1/2023)

How it affects those involved

Companies with more than 10 employees are subject to a mandatory update of working hour records, with a compliance deadline of 10 April 2026. While workers face no direct changes, transparency regarding working hours may increase. Authorities and advisors must verify records to ensure companies comply with the new regime. Non-compliant companies face fines per worker.

Lifecycle

2026-04-09PublishedPublished in the BOE
2026-04-10Into forceComes into force (fecha_vigencia (indice oficial del BOE))
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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