The Spanish Supreme Court has recently reinforced that working time records must reflect the real working hours, rather than theoretical schedules or formalised systems.
In accordance with Article 34.9 of the Workers’ Statute and the interpretation provided by the Court of Justice of the European Union (CJEU) in its judgment of 14 May 2019 (Case C-55/18), working time records must meet three essential criteria: they must be objective, reliable, and accessible
In line with this approach, the Spanish Supreme Court, in Judgment 85/2023 of 18 January 2023, applies the criteria established by the CJEU regarding working time recording and clarifies that it is not sufficient to merely comply with the obligation to record daily working hours. It also imposes minimum conditions and requirements for such records to be considered valid. Consequently, any working time recording system must comply with each and every one of these three aforementioned requirements; otherwise, it will be deemed unlawful.
In practice, companies are required to maintain a daily record of working time for all employees. If the record is not reliable, the burden of proof may shift against the employer; minor daily excesses may accumulate into claims for unpaid overtime. The Labour Inspectorate may impose penalties if the system is not objective and verifiable; and in litigation, inadequate records may directly result in losing the case, as well as potential sanctions under the Law on Offences and Sanctions in the Social Order (LISOS).
The obligation to record working time was introduced in Spain through Royal Decree-Law 8/2019. However, in 2026 it remains a sensitive issue in many organisations, highlighting the need to implement more realistic, effective time-tracking models adapted to the different needs and operational realities of businesses.
The draft of Royal Decree implementing Article 34.9 of the Workers’ Statute aims to strengthen and further specify obligations regarding working time recording, moving towards a digital, traceable, and tamper-proof system, with immediate remote access for the Labour Inspectorate and more detailed requirements.
This Royal Decree (not yet approved) establishes the key features that such records must meet:
- Mandatory digitalisation to ensure reliability and traceability
- Contenido mínimo incluyendo identificación de la persona trabajadora, así como la jornada exacta en horas y minutos, el tipo y modalidad de jornada, las horas extras, los tiempos de desconexión, etc.
- Accessibility, allowing employees and their representatives to consult the records and obtain copies
For these reasons, PLANA VENTURA GARCÉS recommends that companies review their working time recording systems, internal protocols, and compensation policies in order to minimise labour contingencies and anticipate potential future disputes.
