Are you ordering or carrying out construction activities?

As of 1 January 2016 there have to be electronic staff registers at many building sites. A staff register is a list of the people working at a building site and when they start and end their work periods. The purpose of staff registers is to counter black work and promote sound competition in the construction industry.

What does it mean for you as a developer?

You are a developer if you either build under your own management or order the work from a contractor. The work can, for example, involve constructing or modifying buildings, roads or other facilities. Repairs and maintenance are also included.

As a developer, you have to report a new building site to the Swedish Tax Agency. Also report when the construction work has been completed and if there is any change to the information that was compulsory when you reported the building site.

You also have to make sure that the equipment necessary to keep an electronic staff register correctly is in place at the building site. For example, it must be possible to show the whole of the staff register if the Swedish Tax Agency visits the building site for an unannounced check. You must also personally have constant electronic access to all of the information in the staff register.

As a developer you can transfer your obligations to a turnkey contractor through a written agreement. If you are building under your own management, you always have all obligations yourself, even those that are otherwise the contractor’s obligations.

In certain cases you are not affected

If you are a private individual building for private use, you do not need to arrange any equipment for any contractor you may engage. The same applies if the total construction cost is expected to be no more than four base amounts (about SEK 180 000).

What does it mean for you as a contractor?

As a contractor, you have to enter information in the staff register using the equipment acquired by the developer. Enter the name and personal identity number or registration number of your own building firm and of everyone working in it on the building site. You are also responsible for information being entered continuously about when everyone has started and ended their work periods each day on which you are carrying out activities at the building site.

As a turnkey contractor, you can also take over the developer’s obligations through a written agreement. Then you are responsible for reporting the construction work to the Swedish Tax Agency, acquiring the necessary equipment and so on.