The obligation to keep personnel list applies to businesses engaged in beauty care, vehicle repair/car care industry or the catering industry.
The personnel list should specify the individual's name and social security number or D number. It should clearly state when the employee starts and ends his/her working-day. The list must include all those who are working at any given time. This also applies to the owner, general manager or non-salaried extra help that is assisting for a shorter period of time.
Why do people who are in business have to keep a personnel list?
The Government introduced the requirement for maintaining a personnel list in 2014 to combat illicit work in various risk industries. Uncertainty related to the practical handling of the requirements resulted in the regulations being revised in the summer of 2019. The initiative should quickly provide evidence that working conditions are in order and ensure that there is a level playing field in vulnerable industries.
Keep the list available for the verifier.
In the event of an inspection, the list must be readily available in the workplace. It can be maintained either electronically or in paper form and it should not be possible to edit it after the event. Some system providers have integrated registration solutions that meet the requirements for the maintaining a personnel list into their applications. On order, the Norwegian Tax Administration also publishes free personnel list in book form.
A lot of sloppy work and high fees.
During its controls, the Norwegian Tax Administration often sees errors and deficiencies and therefore frequently imposes fees for violations. Therefore, be very careful to follow the requirements specified in the accounting regulations or contact your accountant for help if you are uncertain. Create good routines for your employees so that they also know how to properly maintain and store the list.