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BOE-A-2026-945 ·16 January 2026 ·Act critical
Tax

Companies with over 10 employees: 3 months to update time tracking records or face fines up to €7,500 per worker

Law 8/2025 amends Article 47 of Law 22/2007, requiring companies with more than 10 employees to update their daily working hour records within 3 months. Failure to comply may result in fines of up to €7,500 per worker (Art. 47 and Additional Provision 9). This amendment aims to enhance transparency and control regarding the recording of working hours.

In 2 key points

  1. Companies with more than 10 employees must update their time tracking records within 3 months (art. 47)
  2. Fines of up to €7,500 per worker if the deadline is not met (disp. adicional 9)

How it affects those involved

For companies with more than 10 employees, this entails a mandatory update of time tracking records within a 3-month deadline, creating a risk of fines for non-compliance. While workers face no direct changes, their working hours will be subject to stricter monitoring. Advisors must review client records and provide guidance on meeting the deadline. Regional authorities will be able to better supervise compliance with the regulation.

Lifecycle

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