Every spring, we have a lower secondary school pupil for a week on a work placement scheme. We also often have a pupil with us during the autumn as part of Operation Day's Work. Do these pupils have to be listed in the staff register?

Unpaid staff should generally also be included in the staff register; see Section 8-5-6 second paragraph of the Bookkeeping Register.  If you are able to document that the pupil is with you as part of a work placement week or Operation Day's Work, you will not need to include the pupil in the staff register.  It is also assumed that such short-term, documented work placement agreements do not entail any obligation to maintain a staff register for enterprises which come under the exception in Section 8-5-6 final paragraph (family businesses) of the Bookkeeping Regulation.