A personnel list is a list of everyone who works for the business, including unpaid and hired employees. The register must state when they start and end their working day. The register must be kept at the workplace and be available for inspection during the opening hours of the business.
Why do we need to keep registers?
In some industries, it has proven necessary to introduce measures to combat black labour. Experience from Sweden shows that personnel list are a way of quickly providing proof that the employment circumstances within a business are in order. The Tax Administration will carry out checks and work with NAV, the Norwegian Labour Inspection Authority and others to monitor the situation and identify organisations that breach applicable regulations.
Which sectors must keep employee registers?
- Catering establishments include cafés, restaurants, pubs, takeaways and other catering businesses.
- Hairdressers and beauticians. Beauty care includes facials, manicures, pedicures, body treatments, spa treatments, eyelash and eyebrow dyeing, tattooing of eyebrows, eye contours and lips, teeth whitening and piercing. Solariums are exempt.
- Car workshops and car care covers car workshops, car washes and car bodywork repairs shops.
It is not necessary to maintain an personnel list if the owner and his/her spouse and children are the only employees. A register must be kept if the business hires or borrows other personnel. Everyone on the register must be able to present identification with a photograph.
You can keep personnel list electronically
You can keep employee registers electronically, e.g. in booking or time recording systems. You must find out for yourself which suppliers offer these systems.
You cannot use a spreadsheet or word processing program in which the information can be corrected or altered directly.
Keeping a manual register? Employee registers will be sent in the post
The Tax Administration is distributing registers to all businesses in the sectors that are covered by the requirement. The registers are bound with pre-numbered pages and have space to write names, national ID numbers and times (in/out). The registers are sent out in the middle of December.
Businesses under industry codes 45 200, 96 020, 96 040 and businesses with an industry code which starts with 56 will be sent registers automatically. You can find your industry code by searching for your business at www.brreg.no under "Finn foretak/enhet".
What happens if I don't keep an employee register?
You will be fined if the Tax Administration discovers irregularities in your records. The fine for failing to maintain an employee register in accordance with the applicable rules is NOK 8,600 for the first offence and NOK 17,200 for further offences within 12 months. A fine of NOK 1,720 will also be imposed for every person not included in the register at the time of an inspection.