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BOE-A-2026-944 ·16 January 2026 ·Act critical
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

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.

In 2 key points

  1. Companies with more than 10 employees must update their working hour records to an electronic format (art. 5.1 de la Ley General de la Hacienda Pública de la Junta de Andalucía)
  2. Fines of up to EUR 7,500 per worker for failure to comply with the deadline (disposición adicional 16 de la Ley 7/1999)

How it affects those involved

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.

Lifecycle

2026-01-16PublishedPublished in the BOE
2026-01-20Into 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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