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Tax

Companies with over 10 employees must update their working hours records within 3 months or face fines of up to 7,500 EUR/employee

BOE-A-2026-944

Prepared and reviewed by the BMC editorial team  ·  Methodology Published 16 Jan 2026, 20:24

Technical details

Type
Identifier
BOE-A-2026-944
Published
16 Jan 2026
Entry into force
1 Feb 2026 (in force)

Summary

The Law 7/2025 repeals Article 33 of Law 17/1999 and modifies Article 5.1 of the General Tax Law of the Andalusian Government, establishing a new working hours registration regime for companies with more than 10 employees. This change requires such companies to update their working hours records in electronic format, with fines for non-compliance. The regulation applies to companies already employing workers and requires adaptation within a specified period.

Lifecycle

2026-01-16PublishedPublished in the BOE
2026-02-01Into forceComes into force (disposiciones finales 8 y 10)

BMC resources for this provision

Official text Based on BOE data (boe.es). Information, not advice.

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