Few off-topic posts removed. This has nothing to do with showing up late or not working prescribed hours, it is a financial penalty for not carrying out a required administrative task on time.
Thombom, can your mum enter time sheets in advance? Most systems should allow that, she could enter default hours a couple of weeks in advance, then edit them at the time if required to more accurately reflect reality.
Working Time Directive means employers must collect accurate time records for all employees. It has led to better protection of employees' rights, particularly in some sectors, but also more red tape for employers. Employees being held accountable to enter their time sheets on time usually goes hand in hand with flexibility in terms of start/finish/break times. Some companies will actually take more serious disciplinary action against staff who fail to enter time repeatedly.