Here are 8 common questions and answers in the category staff ledger for the Swedish construction industry. Every answer is anchored in primary law (PBL, BBR, KTjL, AFS, ABS 18, AB 04) and authoritative guidance. The data is open and free to use with attribution.
A register of everyone working on a construction site. Mandatory since 2016 for projects exceeding 4 price base amounts (~232,000 SEK in 2026). Every check-in and check-out is logged. Skatteverket carries out unannounced inspections.
Sources: SFS 2014:1474 · Lag 2006:575
The client (property owner) is primarily responsible but may delegate to the contractor via written agreement. The client can never fully absolve themselves, however.
Sources: Lag 2006:575
12,500 SEK per person missing from the register. Control fee of 25,000 SEK if no register exists at all. Repeated failures → the site can be shut down, F-tax status may be revoked.
Sources: Skatteverket
For construction costs exceeding 4 price base amounts (~232,000 SEK in 2026), including VAT and materials. Below this threshold: not mandatory but recommended for larger projects.
Sources: Skatteverket
No, if the client is a private person AND is building for own use AND does not engage F-tax-registered subcontractors. With ROT deduction: a staff register is required if the building cost exceeds 4 price base amounts.
Sources: Skatteverket
Yes, recommended. A digital register (app or system such as FieldForce, Entreprenörslista, etc.) simplifies logging and improves compliance. Paper is also allowed.
Sources: Skatteverket
At least 2 years after the project ends. Skatteverket may request historical records during an inspection or audit.
Sources: Skatteverket
Anyone performing work on the site counts. Short visits (delivery, inspection without physical work) are borderline. Safest practice: register everyone staying longer than 15 minutes.
Sources: Skatteverket