Catering establishments, hairdressers, beauticians, car repair workshops and businesses in the car care sector must keep a staff register.
What is a Staff register?
A staff register 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 staff registers are a way of quickly providing proof that the employment circumstances of a business are in order. The Norwegian 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 staff registers?
- Catering establishments include cafés, restaurants, pubs, takeaways and other catering businesses.
- Hairdressing and beauty care businesses. ‘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 a staff register if the owner and his/her spouse and children under 16 years of age are the only employees. A register must be kept if the business hires or borrows other employees. Everyone on the register must be able to present identification with a photograph.
Spouse and children under 16
It's not necessary to maintain a staff register if the owner and his/her spouse and children under 16 years of age are the only employees.
A register must be kept if the business hires or borrows other employees. Everyone in the register must be able to present identification with a photograph.
The exception does not apply when a number of shareholders or partners work for the enterprise.
Voluntary and unpaid work
The obligation to keep a staff register also applies to temporary activity, regardless of whether the staff consists of volunteers or ordinary salary recipients.
There are exceptions. The obligation to keep a staff register does not apply to catering establishments that are run by a club, association or other similar organisation, with the sole aim of raising money to run the club or association (for instance a kiosk/café run by a sports club).
Only some parts of the business operates in a sector with an obligation to keep a register
If you primarily carry on activity in a sector that is not obligated to keep a staff register, you are exempt from this obligation.
As a rule, you’re exempt from the obligation to maintain and keep a staff register if 75 percent or more of your turnover derive from activity not subject to the requirement for a staff register.
Example: A hotel where the turnover comes from letting rooms and catering. The income from catering account for 15–18 percent of the total turnover. That means the hotel is not obliged to keep a staff record.
At festivals, the area that the staff register must cover – the catering establishment – is limited to the bar areas only. Only staff working in these areas must be listed in the staff register.
Work placement week or Operation Day's Work,
Generally, unpaid staff must be included in the staff register. If you can document that the pupil is with you as part of a work placement week or Operation Day's Work, you do not have to include the pupil in the staff register.
Such short-term, documented work placement agreements are not considered to entail any obligation to maintain a staff register for businesses that are covered by the exception in Section 8-5-6, final paragraph (family businesses), of the
You can create and maintain staff registers electronically
You can keep staff registers electronically, e.g. in time booking or recording systems, if they meet the requirements for staff registers. 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?
The Norwegian Tax Administration will send a staff register book to anyone who requests one. The registers are bound with pre-numbered pages and have space to write names, national ID numbers and times (in/out). National ID numbers and D numbers can be replaced with unique codes. Enterprises can determine the codes themselves. In such cases, an overview of the codes and associated national ID numbers or D numbers must be prepared. The code overview is considered to be part of the staff register and must be available in the event of an inspection.
One staff register book must be kept per enterprise, not per department or person.
What happens if I don't keep a staff register?
You will be fined if the Tax Administration discovers irregularities in your records. The fine for failing to maintain a staff register is 10 court fees for the first offence, and 20 court fees for further offences within the next 12 months. A fine of two court fees will also be imposed for every person not listed in the register at the time of an inspection. The fee must be paid by the employer, not the employee.