Labor Inspections in Transport: Audit Readiness Guide

Working Time Directive, Social Security Contributions, and Tachograph Forensic Auditing

Labor inspections in the logistics sector are facing unprecedented scrutiny due to tightened controls on working time records. Unlike a standard roadside check, the objective is to audit the entire employment relationship and ensure that recorded work hours align perfectly with payroll and social security contributions.

While a transport inspection focuses on road safety and driving limits, the Labor and Social Security Inspectorate (ITSS) seeks to detect labor fraud, unpaid overtime, and breaches of employment law by using digital data as irrefutable evidence.

Labor inspection and overtime control in the professional transport sector

Compliance monitoring: Aligning digital tachograph records with labor law requirements.

What Exactly Does a Labor Inspector Look For?

The authorities responsible for monitoring labor compliance focus on employee welfare and correct taxation. In professional transport, the critical focus areas are:

  • Actual Working Hours: Verifying that employees do not exceed the legal annual overtime limits.
  • Availability and Presence Time: Clearly differentiating between driving, "other work," and waiting periods.
  • Social Security Contributions: Ensuring that hours reflected in .DDD files are accurately mirrored in payroll contribution bases.
  • Collective Bargaining Agreements: Proper application of salary scales according to professional categories (driver-mechanic, delivery driver, etc.).

The Digital Tachograph: The "Notary" of the Working Day

One of the biggest corporate mistakes is believing that the tachograph is only for traffic enforcement. For a Labor Inspection, the data extracted from the driver card is the primary evidence used to reconstruct the employee's working life.

Any inconsistency between manual time-tracking records (mandatory across many EU jurisdictions) and tachograph data is considered a presumption of guilt. If the tachograph indicates a driver was working at 10:00 PM while their time sheet says they finished at 6:00 PM, an immediate sanction for falsifying records will follow.

The Role of Smart Tachograph G2V2 in Labor Audits

With the implementation of the EU Mobility Package, inspectors can now use GNSS location data to verify if a driver was truly at the company's premises or performing cross-border activities that require specific allowance calculations.

Time Tracking vs. Driving Times

It is vital to understand that driving time is only one part of the working day. An inspection will demand proof of:

  • Time spent on loading and unloading.
  • Vehicle cleaning and maintenance tasks.
  • "Availability" periods where the driver is not driving but remains at the company's disposal.

To avoid discrepancies, drivers must be trained to perform manual entries correctly, and companies must analyze their .TGD files to justify vehicle movements without a driver card.

Risk of Secondary Liability

An unfavorable labor inspection can trigger a secondary audit from Social Security, demanding back-payment of unpaid contributions for the last 4 years, plus 20% surcharges and interest.

ITSS Sanctions in the Transport Sector

Financial penalties for labor violations are significant and governed by strict social order regulations:

  • Serious Infractions (Lack of time tracking): From €751 to €7,500.
  • Very Serious Infractions (Exceeding overtime or non-payment): Up to €225,018 in cases of generalized fraud.
  • Misapplied Exemptions: If "driving without a tachograph" is used to mask infinite working days (incorrect digital tachograph use).

How to Build a Solid Defense

The burden of proof falls on the employer. To successfully pass a labor audit, you must demonstrate due diligence through:

  1. Periodic Audits: Do not wait for the inspector; analyze your own data today.
  2. Written Protocols: Explicit instructions to drivers on how to record their daily working hours.
  3. Data Synchronization: Ensuring that ROTT 2026 digital compliance matches the allowances paid in payroll.
Digital Transformation in HR Logistics

Integrating digital fleet management with HR software is the only way to ensure that "Other Work" (hammer icon on the tachograph) is paid correctly, avoiding labor tribunal disputes.

Optimizing Control with TachoTools

Our platform is designed to unify transport compliance and labor compliance. TachoTools transforms complex binary files into legible reports for any labor inspector.

  • We detect excessive working days before they turn into fines.
  • We compare actual tachograph activity with legal time-tracking records.
  • We help maintain corporate Good Repute and the legal security of the Transport Manager.

Conclusion: Transparency as a Cost-Saving Strategy

Labor inspections have evolved from a distant threat into an annual reality for transport companies. Digitalization and the correct use of the smart tachograph are your best allies in proving that your fleet operates within the law.

Unsure about the accuracy of your working hour records?

Audit My Labor Files Now

Technical analysis of DDD files for labor sanction prevention.

Related Professional Content:
Technical guide on DDD Files | Updates on ROTT 2026 | How to pass a Company Premises Inspection.