Personnel ledger for the construction industry
All construction sites are required to keep an electronic personnel ledger. Using NEXT, you can easily create an electronic personnel ledger for your own employees and subcontractors. No complicated installation required. The personnel ledger can be accessed via mobile phones, tablets or computers. All necessary information is easily accessible to the Swedish Tax Agency in the event of an audit. In just a few clicks, you can extract user statistics to re-invoice costs to your subcontractors or the client.
From and including 1 January 2016, the Swedish Tax Agency has required all construction sites to keep electronic personnel ledgers. The personnel ledger must include information about people working at the site. It must also include information about when each person starts and ends their shift. The contracting entity has the formal responsibility for ensuring that there is a functioning electronic personnel ledger in place. The contracting entity will nearly always delegate this task to the responsible main contractor. Exceptions from the requirement concerning electronic personnel ledgers apply to:
- Projects for which the contracting entity is a private individual The building cannot then be part of a business.
- Construction sites where the total construction cost is a maximum of four price base amounts.
- Persons who temporarily load or unload items, materials or aids. These do not need to be registered in the personnel ledger at the construction site.
The reason for the requirements concerning electronic personnel ledgers in the construction industry is the complexity that often characterises construction sites. There are many parties involved and moving around the construction sites. Electronic personnel ledgers are more than just a requirement from the Swedish Tax Agency. The construction industry itself has been a driving force behind this rule change. Personnel ledgers help increase safety for those working at the site. They also provide a way to combat undeclared work.
NEXT includes an electronic personnel ledger
An electronic personnel ledger is included in NEXT. It retrieves all basic information about both your own employees and subcontractors from the regular registers in NEXT. Therefore, you do not need any additional hardware, software installations or technical equipment other than a smartphone, tablet or computer. As soon as someone registers at the site, the business register number (employer), ID and time are recorded. The Swedish Tax Agency’s requirements for traceability are thereby met. In the event of an audit, the personnel ledger can be presented directly using any internet-connected device – smartphone, tablet or computer. It should be noted that the NEXT Personnel ledger is not linked to identification via ID06. It is used at construction sites without card readers, e.g. building maintenance and ground contracts.
The electronic personnel ledger can be easily accessed via a mobile, tablet or computer. Both employees and subcontractors can find the personnel ledger module directly from the NEXT main menu. The personnel ledger is shown only for the projects for which personnel ledgers are required. The check-in itself is simple and requires no more than a few clicks. This is how it is done:
- Click Personnel ledger
- Select the project
- Click “Check-in”
It could hardly be any easier than that!
Avoid administration for subcontractors’ personnel
If you want to avoid administration of external personnel, each subcontractor must be given limited access to NEXT via NEXT Portal. You can easily link subcontractors to NEXT Portal. You will be invoiced an additional cost only for the period during which the subcontractor is linked to NEXT. The link also includes unlimited projects and an unlimited number of external users in the project. With just a few clicks, you can generate statistics showing how your subcontractors have used NEXT. This allows you to easily re-invoice your costs for the personnel ledger and associated administration to your subcontractors and/or the client. When you get NEXT, you will be assigned an account manager, who will be happy to take you through how to link personnel ledgers for subcontractors. Please do not hesitate to get in touch with us if you want to talk more about NEXT as a personnel ledger tool. We are happy to share the feedback we have received from our reference customers!