LISOS and Law 2/2023

Sanctions Risk Calculator

Find out the sanction risk your company faces for non-compliance with working time recording regulations and with the Law 2/2023 whistleblowing channel.

Do you know if your company complies with the law?

Answer a few questions about your time record and your whistleblowing channel. At the end you'll see the violations detected and the amount you are exposed to.

Offences and fines

What exactly gets fined, and how much it costs

Not every breach carries the same weight. These are the scenarios that generate the most fines, both in working time recording and under Law 2/2023.

No working-time record, or a defective one

€751 - €7,500

The most common offence: not recording the working day, recording it incompletely, or failing to keep records for four years. It is classed as a serious offence and the fine is imposed per workplace.

Art. 7.5 LISOS · Art. 34.9 Workers' Statute

Falsifying or manipulating records

€7,501 - €225,018

Rounding to whole hours, logging estimated times instead of actual ones, or systematically altering clock-ins stops being a formal error and becomes a very serious offence.

Art. 8.1 LISOS · Grading under art. 39 LISOS

Failing to count or pay overtime

€751 - €225,018

If the record shows more hours than agreed and those hours are neither paid nor compensated, the offence is serious; if repeated or fraudulent, very serious. It can also trigger a Social Security contribution assessment.

Arts. 7.5 and 8.1 LISOS

Fingerprint or facial recognition clocking without justification

€53,766 in damages

Biometrics are only admissible where no viable alternative exists (app, QR, card, web) and the need is documented with a prior impact assessment. The High Court of Galicia, in ruling 144/2026, awarded €53,766 to a worker required to use facial recognition.

GDPR · LOPDGDD · High Court of Galicia 144/2026

Breaching the right to digital disconnection

Up to €7,500

Requiring answers to messages or calls outside recorded hours is punishable, even if that time is never clocked. Inspections in 2026 have already penalised habitual out-of-hours contact.

Art. 88 LOPDGDD · Art. 20 bis Workers' Statute

Not having a whistleblowing channel

€600,001 - €1,000,000

Companies with 50 or more employees have been required to run an internal whistleblowing channel since December 2023. Not having one, or preventing it from working, is a very serious infringement: up to €1,000,000 for the company and up to €300,000 for the individuals responsible.

Law 2/2023, of 20 February · Directive (EU) 2019/1937

LISOS table

Penalty tranches: minimum, medium and maximum

Article 40.1 of the LISOS splits each grade into three tranches. Which one applies depends on the circumstances of the case.

GradeMinimumMediumMaximum
Minor€70 - €150€151 - €370€371 - €750
Serious€751 - €1,500€1,501 - €3,750€3,751 - €7,500
Very serious€7,501 - €30,000€30,001 - €120,005€120,006 - €225,018

Amounts in force under article 40.1 of the LISOS. An isolated, non-systematic breach is usually classed as minor; no record at all, a defective record, or failure to keep records for four years are classed as serious.

What determines the tranche applied to you

The Labour Inspectorate doesn't pick the amount at random: article 39 of the LISOS sets the grading criteria.

  • Number of people affected

    The more workers involved, the higher the tranche applied.

  • Systematic nature

    A one-off slip doesn't weigh the same as a practice repeated over time.

  • Repeat offending

    Having been penalised before for the same conduct aggravates the classification.

  • Harm caused

    The financial and organisational damage suffered by the workforce is assessed.

Legal framework

Where the obligation comes from and who enforces it

Working time recording and the whistleblowing channel aren't recommendations: they are obligations with their own penalty regimes.

Applicable legal basis

Article 34.9 of the Workers' Statute
Requires every company to record the working day daily, with each person's start and end time.
Royal Decree-Law 8/2019
Introduced the working-time record obligation and made it enforceable for all companies, regardless of size.
Articles 7.5, 7.10, 8.1 and 40.1 of the LISOS
Define working-time offences and set the amounts for each grade and tranche.
Four-year retention
Records must remain available to the workforce, their representatives and the Labour Inspectorate.
Law 2/2023 on the protection of whistleblowers
Requires companies with 50 or more employees to run an internal whistleblowing channel, with fines of up to €1,000,000 for non-compliance.

How to avoid the fine

Most fines aren't the result of bad faith, but of systems that don't survive an inspection.

  • Record working time by objective, reliable digital means — no paper, no spreadsheets.
  • Guarantee traceability: every change must show who made it, when, and what changed.
  • Keep records for four years and be able to export them at any moment.
  • Give every worker and the legal representatives access to their own record.
  • Correctly count and pay the overtime the record reflects.

Fines are imposed per workplace, not per worker

This is a very common question. What does change the picture is the new digital record: it will let the Labour Inspectorate consult records remotely, which sharply raises the odds that a breach gets detected. On top of that, a deficient record can be turned against the company in an overtime claim, since it weakens its evidential position.

To fix the root of the problem, take a look at our pages on time tracking, shift management, work schedules, absences, whistleblowing channel and document management.

Frequently asked questions about time-tracking fines

The most common questions about penalties, amounts and inspections.

© 2026 Horalia Software S.L.