As an employer, you are responsible for determining your employee’s designated workplace. An employee can only have one designated workplace with an employer. As a general rule, an employee’s designated workplace is the place where they carry out the majority of their work. However, there are some exceptions. An employee’s designated workplace determines their right to deductions for journeys to and from work, business trips and journeys home.
Even if an employee works at several different sites or in various regions, they can only have one designated workplace with any individual employer. If an employee has two or more employers, they have one designated workplace for each employer.
As an employer, you must provide workplace address details in PAYE individual statements or statements of earnings and deductions for employees who had one designated workplace, during a single period of employment, throughout a particular reporting period.
You must provide these details in individual statements from the reporting period January 2023, and in a statement of earnings and deductions for the 2023 financial year. You must provide the address of the employee’s designated workplace. This rule applies even if an employee’s designated workplace is their home.
You must also provide designated workplace address details if you have paid contractors, board members, etc. compensation for work.
Please note that designated workplace details are not the same as workplace number details.
As an employer, you are responsible for determining an employee’s designated workplace. You determine their designated workplace based on one of the following rules:
Their employer should first make an assessment based on the general rule. If this rule is not applicable, the alternative rule should be applied to make the assessment. If neither the general rule nor the alternative rule is applicable, the exemption rule can be applied.
You should determine a permanent employee’s designated workplace based on their work circumstances over an extended period (normally about two years). In the case of fixed-term employment lasting from a week or so to a year, an assessment must be made based on the employee's circumstances during the employment period in question only. The employee’s circumstances before and after this period are not relevant.
In the case of probationary employment that is expected to become permanent, you should carry out your assessment in the same way as you would for a permanent employee. In other words, you should assess the employee’s circumstances over an extended period.
As a general rule, an employee’s designated workplace is the place where they carry out the majority of their work. For employees working in offices, factories, workshops, shops, etc. their designated workplace will normally be their employer’s premises.
It has become common for employees to work remotely – from home or from locations other than their employer’s premises.
If an employee has access to a workspace on their employer’s premises, this is assumed to be their designated workplace. This applies even if the employee has the option of working in other locations during more than 50% of their working hours.
If an employee has entered into an agreement with their employer to work in a specified place other than the employer’s premises (for example, from home), this specified place is considered to be the employee’s designated workplace if they work from there more than 50% of the time.
Anna has access to a workspace on her employer’s premises, but she can also work from another location depending on the tasks she has to carry out. She has not signed an agreement with her employer.
At times, Anna works from the office on her employer’s premises less than 50% of the time. Since she hasn’t signed an agreement with her employer specifying that she will work from home on the days when she is not in the office, the office is Anna’s designated workplace.
Bosse has signed an agreement with his employer specifying that he will carry out more than 50% of his work from home on a regular basis. Since this agreement is in place, Bosse’s designated workplace is his home if he carries out more than 50% of his work there.
A co-owner of a close limited company, employed by the company, is subject to the same rules as other employees. Each individual’s designated workplace must be determined on a case-by-case basis, on the basis of the type of work they do. Even if an individual carries out some administrative work from home, this is not necessarily their designated workplace.
If an employee carries out their work on the move or at constantly alternating workplaces, their designated workplace is normally the place where they pick up and leave work materials, or prepare and complete their tasks.
Certain types of employees, such as drivers, fitters and service engineers, do not normally have a fixed place of work; they work from constantly alternating locations. Their designated workplace is normally the place where they pick up and leave work materials, or prepare and complete their tasks.
When determining an employee’s designated workplace, as an employer you must take into account how often they visit your premises to pick up and leave work materials, or prepare and complete their tasks. You should evaluate the employee’s circumstances over an extended period of about two years. This means that temporary changes to an employee’s circumstances are not relevant to your assessment.
If an employee visits their employer’s premises on average more than once a week over an extended period, their designated workplace is their employer’s premises. This rule applies in all industries in which employees work in alternating workplaces. It also applies to construction workers, and truck and bus drivers, for example.
A designated workplace is often determined according to the alternative rule for pilots and other aircrew who carry out their work on the move. It might, for example, be their employer’s office in their place of service.
If neither the general rule nor the alternative rule is applicable to an employee’s work circumstances, the exemption rule might become applicable. It applies when it is not possible to identify an obvious designated workplace for an employee because the individual works in various locations and rarely visits their employer’s premises. Then the employee’s designated workplace is their home.
Their employer should first make an assessment based on the general rule. If this rule is not applicable, the alternative rule should be applied to make the assessment. If neither the general rule nor the alternative rule is applicable, the exemption rule should be applied.
Bengt is permanently employed by a construction company and works on various construction sites. Several times a week, Bengt visits his employer’s premises, where warehouses and offices are located. He picks up materials and attends information-sharing meetings there.
Since Bengt visits his employer’s premises more than once a week, on the basis of the alternative rule, his designated workplace is on his employer’s premises.
Ali is permanently employed as a carpenter, and works on various construction sites. He never visits his employer’s office premises. He picks up a company vehicle from his employer’s garage each morning and returns it at the end of the working day. The vehicle contains all the equipment and tools Ali needs for his work.
Since Ali collects the equipment and tools he needs for his work from his employer’s garage, and leaves everything there too, on the basis of the alternative rule, his employer’s garage is his designated workplace.
Åke is a supervisor at a construction company and spends a lot of time visiting the various construction sites. A couple of times a week, Åke visits his employer’s premises to do administrative tasks.
Since Åke visits his employer’s premises more than once a week, on the basis of the alternative rule, his designated workplace is on his employer’s premises.
Carlos has a permanent job at a construction company and works on various construction sites for relatively short periods – both in his local area and in other places. He only visits his employer’s premises twice or three times a month – for example, to collect materials or to attend work meetings.
Since Carlos works in different locations and does not visit his employer’s premises every week, the exemption rule is applicable, and his designated workplace is his home.
Jari is a construction worker who lives in Norrbotten. He gets a permanent job with a large construction company in Skåne. Jari’s family stays in Norrbotten so he keeps his family home there. Jari therefore lives in temporary accommodation during working weeks in Skåne.
He works at various construction sites and never visits his employer’s premises. His designated workplace should therefore be determined on the basis of the exemption rule.
Jari’s designated workplace is therefore his family home in Norrbotten.
Adam lives in Poland but has a permanent job with a Swedish construction company. He works on various building projects in Sweden and never visits his employer’s premises. He still has his family home in Poland. While work is ongoing, Adam stays in hostels.
Since Adam works on various building sites and never visits his employer’s premises, his designated workplace must be determined on the basis of the exemption rule. Adam’s designated workplace is his family home in Poland.
Anja has worked in the construction industry in various locations for several years. She now has a fixed-term job on a production plant construction site. When the production plant is completed, her employment will end. Anja hardly ever visits her employer’s premises. She travels from home to the construction site every day.
Since she carries out most of her work on the construction site in her current job, the construction site is her designated workplace on the basis of the general rule.
Her previous or subsequent periods of work on other construction sites are not relevant to the assessment for her current employment.
Fredrik and Sonja are both service technicians working for the same employer.
As a service technician, Sonja visits various customers every day. She visits her employer’s premises to collect work materials at least once a week. She also visits her employer’s premises to go to work meetings twice a month.
Since Sonja visits her employer’s premises more than once a week, her employer’s premises are her designated workplace.
In his role as a service technician, Fredrik always travels from his home to visit his customers. He visits his employer’s premises to go to work meetings twice a month.
Since Fredrik visits his employer’s premises twice a month and less than once a week on average, his designated workplace is his home.
Marta has carried out asphalt installation work for several years, in various locations. She now has a fixed-term seasonal job with a municipality, working as an asphalt paver.
She carries out this work in different places within the municipality, and each individual asphalt installation assignment is short. At the beginning of the season, a site cabin is positioned at a central location with respect to all ongoing assignments. It is then removed at the end of the season.
Marta goes to the cabin on a daily basis to change. She often uses it for lunch and coffee breaks as well. The workers use a light truck to transport themselves and their equipment from the cabin to the various work sites.
Since Marta normally visits the cabin more than once a week during her current period of employment, the cabin is her designated workplace. The cabin is a natural place to prepare for and end the working day.
The assessment is based on Marta’s current employment only; the circumstances of her previous periods of employment are not relevant.
Iris is has a permanent job as a bus driver. She operates regular bus services in her local area. She starts and finishes her working day in different places.
Sometimes she starts her shift by picking up her bus at the depot on the outskirts of town. The shift ends with a handover to another driver at a bus stop in another part of town. On other days, she starts her shift at a bus stop in town. She then either finishes her shift at another bus stop, or at the bus depot where she parks the vehicle for the night. On average, Iris visits the bus depot two or three times a week for various reasons.
Since she visits her employer’s premises (the depot) more than once a week, the depot is Iris’s designated workplace.
Esther is a nurse. She takes on occasional short-term assignments as an employee on a fixed-term contract with a staffing agency. This year, she has had five assignments, each lasting several weeks. She has carried out her assignments at various hospitals in different locations. Esther is only paid for the time she works; she does not receive a fixed salary. She never visits the staffing agency.
Since Esther is not permanently employed, each new assignment she takes on must be considered separately. Her designated workplace for each assignment is the hospital to which she is currently assigned.
Josef is permanently employed by a staffing agency, and has a fixed monthly salary. When he’s at home between assignments, he remains available to his employer.
Josef never visits the staffing agency’s premises. He travels straight to work from home, to one of his various workplaces.
Josef’s designated workplace is his home.
Jasmine has a permanent job as a tour leader. Her place of service changes several times a the year.
Since Jasmine is permanently employed, her designated workplace is determined based on her circumstances over an extended period. She works in different locations and rarely visits her employer’s premises. Determined on the basis of the exemption rule, Jasmine’s designated workplace is her home.
Anders has taken on a temporary assignment as a tour leader in Rome. He meets up with his tour group at the airport in Rome. Since this is a fixed-term assignment to be carried out in Rome, Anders’ designated workplace is the travel agency’s office in Rome, where he prepares and completes his tasks.
Johanna works as an interpreter. An interpreting services agency hires her to carry out assignments when necessary, in a variety of workplaces.
Johanna’s designated workplace is the place where she carries out most of her work on the assignment in question. This is the case, even if she carries out certain preparatory and administrative tasks at home.
Anton is often hired as a referee by ice hockey clubs in the Stockholm area, where he lives. If a sports official such as a referee works for various sports associations, their designated workplace is normally the place where a match takes place.
Since Anton is hired by various hockey clubs as a referee, his designated workplace for each assignment is the ice hockey rink at which he is refereeing a match.
Kerstin lives in a tenant-owner apartment and serves on the board of the tenant-owner association. Since board-related work is generally carried out in various places other than in the association’s meeting room (at home, for example), Kerstin’s designated workplace is her home.
An employee's designated workplace can change if their work circumstances change. If, for example, an employee is given certain new duties or assigned to other work premises on a permanent basis, their designated workplace changes immediately.
However, if an employee’s work circumstances vary, the designated workplace assessment should be made over an extended period. In the event of a temporary change of workplace for a maximum of two years, an employee’s designated workplace remains the same.
To determine their designated workplace, you must assess whether their new tasks mean a temporary interruption to their current job, or a permanent change to their circumstances.
Jorma has a permanent job as a road worker. He normally carries out temporary work at different workplaces in various locations, and rarely visits his employer’s premises. Jorma’s designated workplace is his home.
He works at his employer’s premises on a temporary basis for a couple of months in the winter due to poor weather conditions.
Since his work circumstances change temporarily, Jorma’s home should continue to be his designated workplace, even throughout the winter.
Peter has a permanent job as a construction worker. He has worked for both short and long periods on various building sites. Peter never visits his employer’s premises, and his designated workplace is at home.
After some time, Peter’s duties change. He is given a new permanent role as a service technician, which involves carrying out short-term assignments at different customer sites. Peter sets out from his employer’s office every day.
Since his work circumstances have changed permanently, his designated workplace changes too. He now starts each day at his employer’s office. This is his new designated workplace (rather than his home), determined on the basis of the alternative rule.
Anna’s designated workplace is her employer’s office in Piteå. Her employer is going to move in mid-April, and the new office location will be in Luleå. Following the move, Anna will carry out most of her work at the office in Luleå. This change will be permanent.
Anna’s designated workplace will continue to be the office in Piteå until the move. From mid-April, her designated workplace will be the office in Luleå.
This change means that Anna has two different designated workplaces for the April reporting period. Her employer must therefore not provide any workplace address details in its PAYE individual statement for Anna for March.
Since 2019, Camilla has been employed as a service technician at a company that has customers in different locations. The company is carrying out a long-term assignment at a factory in Hudiksvall. Its procurement contract is subject to renewal every six months.
Camilla’s employer's contract has been extended repeatedly. As a result, the factory was her place of work between 1 January 2021 and 31 December 2023. Camilla had the same workplace for a continuous long-term period. The length of Camilla’s period of work there was unknown from the start.
However, the factory in Hudiksvall became her designated workplace when it became clear that she would work there for more than two years – i.e., from 1 January 2023.
As an employer, you must provide workplace address details in PAYE individual statements or statements of earnings and deductions, for employees who had one designated workplace throughout the accounting period in question. This is the address of the employee’s designated workplace. This rule applies even if an employee’s designated workplace is their home.
You must also provide designated workplace address details if you have paid contractors, board members, etc. compensation for work.
Please note that designated workplace details are not the same as workplace number details.
As an employer, you must provide your employee’s workplace address details if your employee had only one designated workplace during the reporting period in question. (Even if an employee works in various places, they can only have one designated workplace per employer.) As a general rule, an employee’s designated workplace is the place where they carry out the majority of their work. However, there are some exceptions – for example, if they carry out their work at constantly alternating workplaces.
As an employer, you are responsible for determining your employee’s designated workplace.
An employer must provide workplace address details in an employee’s PAYE return if the individual had only one designated workplace during the reporting period in question. If an employee’s designated workplace changed permanently during a particular reporting period, the fact that they have had multiple workplaces means that you should not provide any workplace address details. You should leave the boxes for workplace address details (“arbetsplatsens adress” and “arbetsplatsens ort”) empty.
The employer must provide the address of the employee’s workplace for the monthly accounting period during which compensation was paid. This is not necessarily the same as the workplace address for the period during which the work was carried out.
Elton works for you in December 2023, but does not receive a salary payment until January 2024. Elton’s period of employment ends on 30 December 2023.
You must report his salary in your PAYE return for the January 2024 reporting period. Since Elton’s period of employment ended on 30 December 2023, he did not have a designated workplace in January 2024. You should therefore leave the boxes for workplace address details (“arbetsplatsens adress” and “arbetsplatsens ort”) empty.
Yes. The obligation to provide workplace address details also applies to those whose designated workplace is their home.
Since the COVID-19 pandemic, many people now work partly from home. However, this does not necessarily mean that their home is their designated workplace. Find out more about the rules that apply to remote working in our legal guidance section:
As an employer, you must provide your employee’s designated workplace address details – either by stating the street address or another location indicator, and the name of the town, city or area. If an employee’s designated workplace does not have a street address, you must state the coordinates of the location, and the name of the town, city or area.
If the workplace is not located in a specific place, you must either provide details of the nearest urban centre, or the name of the municipality.
Yes. You must provide workplace address details for each individual who had only one designated workplace during the reporting period in question. You must also provide these details for compensation reported in your statements of earnings and deductions.