August 29, 2024

According to the Swedish Tax Agency, staff ledgers must be kept for two years after the end of the calendar year in which your tax year ended. This means that all information registered in the staff ledger must be accessible and in good condition during this time. The Swedish Tax Agency may request the staff […]

The companies that are legally required to maintain a staff ledger are the construction industry, restaurant industry, hairdressing services, body and beauty care, laundry services, and vehicle services. The reason these companies are specifically highlighted in law is that undeclared work is common. Maintaining a staff ledger and conducting checks to ensure compliance is  the

Not having a staff ledger available during an inspection can result in inspection fees and sanctions. This applies to industries that are specifically required to keep a staff ledger, including construction, laundry services, and restaurants. These sectors are considered more exposed to undeclared work, and the Swedish Tax Agency’s inspections are intended to combat this.

Who Can Inspect the Staff Ledger? In certain industries, staff ledgers are inspected by the Swedish Tax Agency. This mainly applies to sectors where undeclared work occurs, including the construction, beauty, and restaurant industries. The Swedish Tax Agency’s inspections aim to combat undeclared work, safeguard the working environment, and ensure that employers follow the established