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.
For companies with more than 10 employees, this entails an obligation to adapt their working hour recording system to an electronic format, carrying the risk of fines if deadlines are not met. Advisors must update their procedures, and workers could see improvements in the transparency of their working hours. Local authorities could reduce administrative costs by simplifying the registration process. Affected SMEs and large companies must act urgently to avoid sanctions.
The tax team reviews your specific situation.