Personnel Ledger Routine/Checklist (Personalliggare — rutin och checklista, Skatteverket)

PERSONNEL LEDGER ROUTINE/CHECKLIST (PERSONALLIGGARE — RUTIN OCH CHECKLISTA)

Business: ✓Business name (Business type) Responsible: Person responsible Last internal audit: Date of last internal audit

1. LEGAL BASIS 1.1. Under 39 kap. skatteförfarandelagen (SFL), restaurant and hairdressing/beauty businesses must maintain an ELECTRONIC personalliggare (personnel ledger) recording, in real time, everyone working at the premises. 1.2. Exemption status: Exemption status — a sole trader (enskild firma) with no hired staff at all is exempt; a business with even one employee, family member or unpaid trial worker is not. 1.3. ⚠️ Skatteverket conducts UNANNOUNCED kontrollbesök (control visits). A missing or incomplete ledger triggers a kontrollavgift (control fee) of 12,500 kr PLUS 2,500 kr for every unregistered person found working, rising to 25,000 kr on a repeat violation within the same year. 1.4. ⚠️ As of July 2026 this requirement remains in FULL FORCE — a 2024 government inquiry (SOU 2024:61) recommended keeping it for all current sectors (restaurants, hairdressing/ beauty, construction, laundries, tyre shops), despite lobbying for repeal. Monitor for possible changes in future budget packages.

2. SYSTEM AND SCOPE 2.1. Electronic system used: Electronic system used 2.2. Who must be registered: Who must be registered 2.3. ⚠️ Registration covers EVERYONE working on the premises — including unpaid trial shifts, family members helping out, and owners of an aktiebolag (limited company) who work in the business, not only paid external employees.

3. CHECK-IN / CHECK-OUT ROUTINE 3.1. Check-in / check-out routine

4. RECORD RETENTION 4.1. Retention period: Record retention period 4.2. Records must be retained for at least 2 YEARS after the end of the calendar year they relate to, and be producible to Skatteverket on demand during a kontrollbesök.

— — — ⚠️ This is a boilerplate template, not legal advice. Swedish employment, data-protection, consumer-protection and food-safety law (lag (1982:80) om anställningsskydd — LAS, including the reform in force since 01.10.2022 that replaced "saklig grund" with "sakliga skäl" and allmän visstidsanställning with särskild visstidsanställning/SÄVA; 6 c–e §§ LAS implementing EU Directive 2019/1152 on written information about employment conditions; 11 § MBL on union negotiation; 47 § lagen om arbetslöshetsförsäkring; AFS 2023:1 on systematiskt arbetsmiljöarbete/SAM, in force since 01.01.2025; the GDPR/Regulation (EU) 2016/679 and dataskyddslagen (2018:218), supervised by IMY; distansavtalslagen (2005:59), e-handelslagen (2002:562) and prisinformationslagen (2004:347); konsumentköplagen (2022:260); livsmedelslagen (2006:804) and Regulation (EC) 852/2004; and 39 kap. skatteförfarandelagen on personalliggare) is highly procedural, tied to fixed statutory deadlines (e.g. skriftlig information within 7 calendar days of the start of employment, arbetsgivarintyg on request, kommun registration at least 2 weeks before opening a food business) and to unannounced Skatteverket kontrollbesök that can trigger a kontrollavgift of 12,500 kr plus 2,500 kr per unregistered worker (25,000 kr on a repeat violation within a year) — and there is NO statutory minimum wage in Sweden, so pay floors must always be checked against the applicable kollektivavtal (e.g. Gröna riksavtalet HRF–Visita for HoReCa, the Detaljhandelsavtalet Handels–Svensk Handel for retail, the Frisöravtalet Frisörföretagarna–Handels for salons). Have this document reviewed and adapted by a Swedish employment/legal advisor (jurist) or accountant (redovisningskonsult) and verified against current Skatteverket, Arbetsmiljöverket and IMY guidance before use.