The invention refers to a set of panels, comprising a first panel having a lateral edge on which a first retaining profile is disposed, at least one second panel having a lateral edge on which a second retaining profile is disposed, which can be joined to the first retaining profile, wherein the panels are joined positively along the lateral edges by the retaining profiles in a direction parallel to a laying plane and in a direction perpendicular to the laying plane in the joined and laid state of the panels, a separate locking element associated with the first retaining profile which, during joining of the retaining profiles, moves from an assembly position into a locking position, wherein in a locking position the locking element ensures form closure at least in a direction perpendicular or parallel to the laying plane by a locking projection of the locking element engaging in a locking recess provided on the second retaining profile. The invention is characterised in that the first retaining profile and/or the locking element have retarding means which, on transition from the assembly position into the locking position, retard a movement of the locking projection in such a manner that a deformation stress is built up in the locking element during joining of the retaining profiles without the locking projection thereby resting on a surface of the second retaining profile.