Employee
Employee ledger
An employee ledger is a list of the employees in a company. Here you can see attendance records as well as who made corrections to the time registrations. It should be updated daily and be easily available for Skatteverket audits. Read more about the requirements at skatteverket.se.
According to the law, all companies who conduct business within the restaurant, laundry, automotive service, body and beauty care, food and tobacco wholesale trades must keep an employee ledger. The construction trade also has these requirements, but the employee ledger does not support this trade. At spiris.se you can read more about employee ledgers for the construction trade.
It may be an idea to keep an employee ledger even if the company does not conduct business within any of the trades where it is required, for example if the company wants to pull statistics of the employees' working hours during a certain period.
According to Skatteverket, the employee ledger should also include unpaid persons as well as temporary agency workers. Employees who are not added in the payroll program, and who according to Skatteverket should be included in the employee ledger, must therefore be registered in a manual ledger instead.
Services that occasionally are carried out by another company does not need to be registered in the record. Example of such services may be service technicians from another company that you hired to do work.
The employee ledger is always shown for the payroll administrator, but you can choose to show or hide the feature for employees by using the button on the bottom right.
Do the following to export an employee ledger:
- Select Statistics/Reports - Employee ledger.
- Select which period the employee ledger should apply for next to From and To.
- Select the order in which the employee ledger should be sorted under Sort order.
- Choose for whom the employee ledger should be exported, or select All if it should be exported for all employees.
If you tick Include inactive, employees who have made registrations but no longer use Employee will also be displayed.
- Select Create employee ledger.
- Click the Print button and select whether you want to print the report from a printer or create a PDF file.
According to Skatteverket's rules, the employee ledger should be kept for two years after the end of the calendar year for which the business operation's taxation year has ended. If you have a broken or extended financial year, this might mean that you have to keep the ledger for over three years.
