Staff ledgers

Draft Act on amending the Tax Procedure Act (2011:1244)

The proposal requires that an electronic staff ledger be designed in such a way that the information contained therein can be transmitted electronically to the Swedish Tax Agency. Information contained in electronic staff ledgers must be transmitted electronically to the Swedish Tax Agency if the Agency requests this during an inspection visit, or if the Agency requests the information for the purpose of verifying compliance with the obligation to provide information. The Swedish Tax Agency is authorised to issue regulations on the format and manner in which information is to be transmitted electronically to the Swedish Tax Agency.

The proposal also stipulates that, in the case of an employee who is required to be listed in a staff ledger but who has an employer other than the business owner responsible for the ledger, the ledger must include information identifying the employee’s employer. The term ‘employer’ refers to the person responsible for paying employer’s contributions and making tax deductions from the individual’s remuneration for their work