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 Swedish Tax Agency’s way of combating undeclared work and ensuring a safe and secure work environment. The companies listed above have an obligation to maintain a staff ledger and to be able to present it to the Swedish Tax Agency when needed.
For these companies, it is mandatory to update the staff ledger daily with information about who is working, what time they start and finish, and other relevant information. If the company does not follow these rules, it can lead to significant fines and other sanctions from the Swedish Tax Agency.
To facilitate this process, Nuba offers a digital staff ledger app that makes it easier to keep track of who is active at the workplace. An electronic staff ledger can automatically register attendance and absence, which reduces the risk of errors and ensures the company meets legal requirements in a smooth way.
Which Industries are Legally Required to Maintain a Staff Ledger?
As previously mentioned, there are several industries that have an obligation to maintain a staff ledger. The construction industry is one of the most well-known examples, where staff ledgers are used to prevent undeclared work and ensure that everyone active at a construction site is correctly registered. But other industries such as body and beauty care, hairdressers, restaurants, and vehicle services must also legally maintain a staff ledger.
In these industries, all persons who are active at the workplace must be recorded in the staff ledger. This includes not only employees but also people who are, for example, hired or otherwise working at the site. The staff ledger must be updated daily, which means that all changes in staffing must be registered immediately.
For companies in these industries, it is crucial to use a staff ledger that is easy to manage and minimizes the risk of errors. An electronic staff ledger from Nuba is a good tool for meeting these requirements, as it automatically registers attendance and keeps all information organized and accessible.
Exceptions from Maintaining a Staff Ledger
There are certain exceptions from the requirement to maintain a staff ledger. One of the most important exceptions applies to closely held companies or closely held partnerships where only spouse, partner, or children under 16 years are active. In these cases, the company does not need to maintain a staff ledger. This exception is particularly relevant for smaller family businesses where the workforce consists of close family members.
It is also important to note that if the company has more active persons than those covered by the exception, for example employees outside the family, the company falls under the requirement to maintain a staff ledger. This means that even if a company is primarily a family business, it may still need to maintain a staff ledger if there are other active persons at the workplace.
Why Do You Have an Obligation to Maintain a Staff Ledger?
The obligation to maintain a staff ledger exists to create a transparent and fair labor market. By requiring companies in certain industries to register all active persons, the Swedish Tax Agency can more easily check that companies follow labor market rules and that taxes and fees are paid correctly. This is particularly important in industries where the risk of undeclared work is high, such as the construction industry and body and beauty care.
The staff ledger functions as a tool to ensure that everyone working at a workplace is correctly registered and that the employer follows applicable laws and regulations. This contributes not only to a fair labor market but also to protecting workers’ rights. For companies, it also means an opportunity to have better control over who is active at the workplace and to ensure that all work tasks are performed by the right people.
By using an electronic staff ledger from Nuba, you get quick overview and have the information easily accessible during an inspection. The app also helps you plan resources and efforts, manage salaries, and transfer information to other systems.
