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Personnel lists
Here is a quick summary of what personnel lists are and who must use them. If you have to keep personnel lists, we strongly recommend that you or your lawyer look at the relevant laws and regulations carefully, as this document is not legal advice.
What is a staff list?
A staff list is a list of everyone who works in the company, including unpaid and hired staff, and should show when they start and end the working day. The list must be kept at the workplace, and must be available for inspection during the company’s opening hours.
Read more at https://www.skatteetaten.no/personalliste
Which companies must keep a personnel list?
All employers in the industries determined by the Ministry of Finance must keep a staff list. This now applies to restaurants, hairdressers and beauticians, as well as car repair shops and the car care industry.
Restaurants
Restaurants include cafes, restaurants, pubs, fast food and catering.
Hairdressers and beauticians
Beauty care is, for example, facials, manicures, pedicures, body care, SPA, coloring of lashes and eyebrows, tattooing of eyebrows, eye contour and lips, teeth whitening and piercing.
Car workshop and car care
Car repair and car care includes car repair, car wash and car painting.
These are exempt from keeping a staff list:
- If the business’s operations are mainly not covered by the requirement for a personnel list.
As a general rule, you are exempt from keeping and keeping a personnel list if 75% or more of the turnover comes from companies where there is no obligation to keep a personnel list. - Solarium
- Enterprises where the staff only consists of the general manager who is also a participant or shareholder in the enterprise, his spouse / cohabitant or children under 16 years of age.
- Enterprises where the staff only consists of the owner, his spouse / cohabitant or children under 16 years of age
- Several self-employed persons who are exempt from operating in the same premises.
References:
Accounting Act §3a
Regulations on accounting §8-5-6
Information from the tax authorities about personnel lists
The Norwegian Directorate of Taxes’ notification of requirements for keeping a personnel list (SKD 4/2019)
What should the personnel list contain?
The personnel list must contain the company’s name and organization number and provide an overview of people working in the company.
The personnel list shall contain the individual’s name and birth number or D-number, and shall for each working day indicate the time for the beginning and end of the working day. The information is entered in the personnel list in immediate connection with the work starting or ending.
Information about birth numbers is not sensitive personal information according to the Personal Data Act. However, the birth number is considered to be worthy of protection, therefore you can replace the birth number with unique codes, but then an overview of the codes used with the associated birth number or D-number must be prepared. This overview is considered part of the personnel list.
All employees who are at work must have a passport or other valid identification with a photo that can be presented at check-in. The company can have a copy of this for everyone who works in the company.
References:
Regulations on accounting §8-5-6
The Norwegian Directorate of Taxes’ notification of requirements for keeping a personnel list (SKD 4/2019)
Which people must be entered in the personnel list?
Essentially everyone who works in the business including unpaid and hired staff.
Which persons must not be entered in the personnel list?
Persons who drop by the workplace without performing work in the company shall not be entered in the list. For example, salesmen, craftsmen or the like. Employees who visit the workplace outside working hours also do not need to be entered in the personnel list, if they do not perform work.
Storage of the personnel list
The personnel list must be kept for 3.5 years after the end of the financial year. The personnel list for the individual working day must be kept at the workplace during the company’s opening hours. Older personnel lists can be stored together with other accounting material.
References:
Regulations on accounting §8-5-7
The Norwegian Directorate of Taxes’ notification of requirements for keeping a personnel list (SKD 4/2019)
Electronic keeping of Personnel List
Personnel lists that are kept electronically must immediately be able to be printed on paper or presented on the screen. If you cannot print the list on paper, you must be able to transfer it electronically to the controller, for example to an e-mail address or a memory stick.
A reassuring system must be used for keeping a personnel list, so that the information in the list cannot be easily changed. You may notuse spreadsheets or word processing programs where it is possible to correct or change the information directly. If corrections are made in the personnel list, it must be stated who made the correction and the time when it was made.
It is also assumed that there is nothing to prevent the transcript from containing more information than is required under section 8-5-6, as long as the required information in the personnel list can be presented in a clear manner.
If the person required to keep accounts also conducts activities that are not covered by the requirement for a personnel list, and all employees use the same time registration system, the printout of the personnel list must be arranged so that those working in activities covered by the requirement to keep personnel lists are presented separately from the other staff. .
Read more about how to configure Ageto to satisfy requirements for Personnel List