Swedish Staff Ledger Rules – What the Swedish Tax Agency Requires

Published 11 August 2026

A staff ledger ("personalliggare") is a daily record of everyone working on a premises or construction site in Sweden. The requirement exists to combat undeclared work, and the Swedish Tax Agency (Skatteverket) regularly makes unannounced inspection visits. This guide covers which industries are affected, what the ledger must contain and the fees charged when something is wrong.

Which industries must keep a staff ledger?

The staff ledger requirement currently applies to the following activities:

• Construction (construction sites)
• Restaurant and catering businesses
• Hairdressing
• Laundry services
• Body care and beauty services
• Vehicle service and repair
• Food and tobacco wholesale

For construction sites, the requirement applies when the total cost of the construction work is expected to exceed four price base amounts.

What must the staff ledger contain?

The ledger must be kept continuously – entries are made when a work shift starts and ends, not afterwards. It must contain:

• The business owner's name and corporate identity number (or personal identity number)
• Name and personal identity number of everyone active on the premises or site – including unpaid staff and hired-in workers
• Start and end time of each person's work shift

The information must be kept for two years after the end of the calendar year in which the tax year ended, and the ledger must always be available during an inspection.

Special rules in the construction industry

Construction has stricter requirements than other industries:

• The staff ledger must be electronic – paper ledgers are not accepted.
• The client (byggherre) must report to the Tax Agency when construction starts.
• The client must provide equipment so an electronic staff ledger can be kept on site.
• Each contractor is responsible for documenting their own personnel in the ledger.

Control fees – what mistakes cost

Electronic or on paper?

Outside the construction industry, a paper staff ledger following the Tax Agency's template is allowed. In practice, more and more businesses choose an electronic ledger even when it is not required: entries are registered automatically with the correct time, nothing can be filled in afterwards by mistake, and the ledger is always available when the Tax Agency knocks on the door.

Meeting the requirements with Tidrapport

With Tidrapport's Electronic Staff Ledger, staff check in and out via app, SMS or web. The ledger meets the Swedish Tax Agency's requirements, can be shown immediately during an inspection and can be exported as a report. It is available as an add-on to Tidrapport for 129 SEK/month or standalone from 300 SEK/month – see current pricing or try a demo directly in your browser.

The rules above are a summary. Always verify current rules and amounts with the Swedish Tax Agency.

Frequently asked questions about staff ledgers