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BOE-A-2026-9798 ·6 May 2026 ·Act critical
Administrative

Companies with over 10 employees must update working hour records within 3 months or face fines up to €7,500 per worker

Law 4/2026 amends Article 23 of Law 2/2017, requiring companies with more than 10 employees to update their working hour records to an electronic format. This change aims to improve transparency and control of working time and will apply from 7 April 2027 (Art. 23, final provision 1). Fines for non-compliance can reach up to €7,500 per worker.

In 2 key points

  1. Companies with more than 10 employees must adapt their working hour records within 3 months (art. 23, disposición final 1)
  2. Fines of up to €7,500 per worker for non-compliance (art. 23, disposición final 1)

How it affects those involved

Companies with more than 10 employees must update their working hour recording system to an electronic format. While workers will not experience direct changes, their working hours will be more transparent. Consultants and payroll providers must review their procedures to ensure compliance with the new recording requirements. Companies that fail to act within the deadline risk fines for non-compliance.

Lifecycle

2026-05-06PublishedPublished in the BOE
2027-04-07Into 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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