2023-05-102022/23:SkU13 · p.11SkUTaxation

Staff ledgers

Rules for staff registers (personalliggare)

What's at stake: The decision mainly affects smaller businesses such as those in hospitality and agriculture, where people living near the business currently must register – easing the rules would reduce their administrative burden, while keeping the system unchanged preserves a tool against undeclared work and unfair competition.

Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.

What the vote decides

The question is whether the current staff-register system should remain unchanged as a tool against undeclared work, or whether the requirements should be eased – including by removing an expansion that requires everyone living where a business operates to register.

Yes Yes — the committee proposal

The committee opposes the motions and holds that staff registers together with individual-level employer reporting are tools against undeclared work and promote fair competition; the committee expects the government to continue monitoring and discussing possible improvements with the Tax Agency and industry organizations.

No No — the reservations

Reservation 18 (C)

C wants the government to bring forward concrete proposals to simplify the staff-register system and reduce the number of people covered, with a first step of removing an expansion that requires registration of everyone living where a business operates.

Summarised from the committee report. Party labels in the summary come from the report, not from the vote.

VSMPCLKDMSD
YesNoAbstainAbsent

What do the votes mean here?

Yes The committee proposal: rejecting the motions (keeping things as they are).

No Backing the counter-proposal: reservation 18 by C.

Abstain The party marks a position of its own that is not one of the two final alternatives.

What each plan points to — and how the party voted

For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.

PlanVoteConfidenceEvidence
VYesAbstain 0/0/21/3departs from the planconfidence: mediumderived
SYesYes 94/0/0/13follows the planconfidence: mediumderived
MPYesYes 14/0/0/4follows the planconfidence: lowderived
Cown reservationNoNo 0/21/0/3follows the planconfidence: mediumnot addressed
LNoYes 14/0/0/2departs from the planconfidence: mediumderived
KDNoYes 15/0/0/4departs from the planconfidence: mediumderived
MNoYes 60/0/0/8departs from the planconfidence: mediumnot addressed
SDNoAbstain 0/0/63/9departs from the planconfidence: mediumderived

Committee proposal

The Riksdag rejects the motions 2022/23:329 by Rickard Nordin and Niels Paarup-Petersen (both C) point 9, 2022/23:910 by Alireza Akhondi et al. (C) point 31, 2022/23:931 by Tobias Andersson et al. (SD) point 6, 2022/23:1022 by Per Söderlund et al. (SD) point 26, 2022/23:1124 by Elisabeth Thand Ringqvist et al. (C) point 3, 2022/23:1245 by Ciczie Weidby et al. (V) point 16, 2022/23:1935 by Sten Bergheden (M) and 2022/23:2192 by Helena Lindahl et al. (C) point 8.

Original (Swedish)

Riksdagen avslår motionerna 2022/23:329 av Rickard Nordin och Niels Paarup-Petersen (båda C) yrkande 9, 2022/23:910 av Alireza Akhondi m.fl. (C) yrkande 31, 2022/23:931 av Tobias Andersson m.fl. (SD) yrkande 6, 2022/23:1022 av Per Söderlund m.fl. (SD) yrkande 26, 2022/23:1124 av Elisabeth Thand Ringqvist m.fl. (C) yrkande 3, 2022/23:1245 av Ciczie Weidby m.fl. (V) yrkande 16, 2022/23:1935 av Sten Bergheden (M) och 2022/23:2192 av Helena Lindahl m.fl. (C) yrkande 8.

Riksdag decision: The Riksdag said no to approximately seventy proposals in motions from the general motion period of 2022 on tax procedure. The reason is among other things that work is already underway in the issues the motions address. The motions contain numerous proposals on making taxes and fees visible while other proposals concern self-employment tax (F-tax), information returns and tax return issues. Further proposals concern tax and fee monitoring, including a national action plan against tax evasion, undeclared work and strengthened efforts against tax fraud. A number of proposals concern the rules on certified cash registers, staff ledgers and personal liability for company representatives. The committee also addresses proposals relating to the rules on tax payment deferrals, compensation for costs in tax cases, legal certainty in tax cases, late payment penalties, reduced tax administration for businesses and tax treaties.

Counter-proposals

Plan vs actual vote

Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.

VVänsterpartietYesAbstaindeparts from the planderived

The plan points out wage dumping and economic crime as central threats and states that it is businesses, not individual employees, that commit most economic crimes.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan points out wage dumping and economic crime as central threats and states that it is businesses, not individual employees, that commit most economic crimes. The personnel registry is a control tool against precisely such undeclared work and unfair competition, and the counter-proposal wants to simplify the system and reduce the number of people covered. This goes against the plan's line of tightening requirements on the employer side to protect decent employment conditions.

Original (Swedish)

Planen pekar ut lönedumpning och ekonomisk brottslighet som centrala hot och slår fast att det är företagen, inte enskilda anställda, som står för de flesta ekobrotten. Personalliggaren är ett kontrollverktyg mot just svartarbete och osund konkurrens, och motförslaget vill förenkla systemet och minska antalet personer som omfattas. Det går emot planens linje att skärpa kraven på arbetsgivarsidan för att värna anständiga anställningsvillkor.

  • combat wage dumping and economic crimedecisive»Lönedumpning, ekonomisk brottslighet och utnyttjande är centrala hot idag.« (2022 manifesto ↗)“Wage dumping, economic crime and exploitation are central threats today.”
  • businesses commit crimes»ekobrotten, inte enskilda som fuskar med våra trygghetssystem« (party programme ↗)“economic crimes, not individuals who commit fraud with our security systems”
  • demands that strengthen working conditions»för att garantera och stärka arbetsrätt och arbetsvillkor.« (party programme ↗)“to guarantee and strengthen employment rights and working conditions.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

SSocialdemokraternaYesYesfollows the planderived

The election manifesto requires action against workplace crime and that tax fraud, welfare crime and money laundering shall be stopped, and states that it must never pay to gain competitive advantages by neglecting employees' conditions.

Plan documents: 2022 manifesto

Reasoning and quotes

The election manifesto requires action against workplace crime and that tax fraud, welfare crime and money laundering shall be stopped, and states that it must never pay to gain competitive advantages by neglecting employees' conditions. The personnel register is precisely a control tool against undeclared work. A requirement to simplify the system and reduce the number of people covered therefore pulls in the opposite direction from the plan's commitment to fair competition.

Original (Swedish)

Valmanifestet kräver krafttag mot arbetslivskriminaliteten och att skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas, och slår fast att det aldrig ska löna sig att skaffa konkurrensfördelar genom att försumma de anställdas villkor. Personalliggaren är just ett kontrollverktyg mot svartarbete. Ett krav på att förenkla systemet och minska antalet personer som omfattas drar därför i motsatt riktning mot planens åtagande om sund konkurrens.

  • combat workplace crimedecisive»Krafttag mot arbetslivskriminaliteten. Arbetslivs kriminalitet ska inte finnas på svensk arbetsmarknad och offentliga arbetsgivare och upphandlare ska vara föredömen i att verka för en sund konkurrens.« (2022 manifesto ↗)“Crackdown on workplace crime. Workplace crime shall not exist on the Swedish labour market and public employers and procurers shall be models in promoting fair competition.”
  • stop tax fraud»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax fraud, welfare crime and money laundering shall be stopped.”
  • fair competition in the workplace»Det ska aldrig löna sig att begå brott eller skaffa sig konkurrensfördelar genom att försumma de anställdas rätt till en trygg arbetsmiljö.« (2022 manifesto ↗)“It shall never pay to commit crime or gain competitive advantages by neglecting employees' right to a safe working environment.”

flags: citat_migrerat

MPMiljöpartietYesYesfollows the planderived

The election manifesto's binding commitment is to make it costly, troublesome and difficult to be criminal and that authorities shall be able to strike at undeclared work and tax fraud, and the party programme wants to stop corporate tax evasion.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The election manifesto's binding commitment is to make it costly, troublesome and difficult to be criminal and that authorities shall be able to strike at undeclared work and tax fraud, and the party programme wants to stop corporate tax evasion. Simplifying the personnel ledger system and reducing the number of covered persons pulls in the opposite direction from that control ambition. The plan's general commitments to deregulation and privacy protection speak partly to the other side, which makes the conclusion uncertain.

Original (Swedish)

Valmanifestets bindande åtagande är att göra det dyrt, jobbigt och svårt att vara kriminell och att myndigheterna ska kunna slå till mot svartarbete och skattebrott, och partiprogrammet vill stoppa företags skatteflykt. Att förenkla personalliggarsystemet och minska antalet personer som omfattas drar i motsatt riktning mot den kontrollambitionen. Planens allmänna åtaganden om regelförenkling och integritetsskydd talar delvis åt andra hållet, vilket gör slutsatsen osäker.

  • strict control against undeclared workdecisive»restauranger som missköter hygien, skattebrott och varenda spelautomat som saknar tillstånd. Det ska vara dyrt, jobbigt och svårt att vara kriminell.« (2022 manifesto ↗)“restaurants with poor hygiene, tax fraud and every slot machine without authorization. It shall be costly, troublesome and difficult to be criminal.”
  • stop tax evasion»Företags skatteflykt ska stoppas.« (party programme ↗)“Corporate tax evasion shall be stopped.”
  • deregulation»Onödig byråkrati ska undvikas genom ett aktivt regelförenklingsarbete.« (party programme ↗)“Unnecessary bureaucracy shall be avoided through active deregulation work.”
  • protection for private life»Vi vill värna människors rätt till integritet och privatliv.« (party programme ↗)“We want to protect people's right to privacy and private life.”
CCenterpartietNoNofollows the plannot addressed

The plan wants to clear away the regulatory jungle for entrepreneurs and reduce the administrative burden for small businesses, and requires simplification of rules especially for agriculture.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to clear away the regulatory jungle for entrepreneurs and reduce the administrative burden for small businesses, and requires simplification of rules especially for agriculture. Simplifying the staff register system and removing the requirement to register all who live where business is conducted follows from this. The plan also requires that legislation be tested against its impact on personal privacy.

Original (Swedish)

Planen vill rensa upp i regelträsket för entreprenörer och minska den administrativa bördan för små företag, och kräver regelförenklingar särskilt för lantbruket. Att förenkla personalliggarsystemet och ta bort kravet att registrera alla som bor där verksamhet bedrivs följer av detta. Planen kräver dessutom att lagstiftning prövas mot sin påverkan på den personliga integriteten.

  • simplification for businessdecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear away the regulatory jungle for entrepreneurs, large and small.”
  • simplification in agriculture»En långsiktigt hållbar livsmedelsförsörjning med ökad försörjningstrygghet och ökad matproduktion kräver regelförenklingar och skattesänkningar« (2022 manifesto ↗)“A long-term sustainable food supply with increased supply security and increased food production requires simplification of rules and tax cuts”
  • privacy impact assessment of legislationweak support»All lagstiftning bör prövas mot dess påverkan på människors personliga integritet.« (party programme ↗)“All legislation should be tested against its impact on people's personal privacy.”
  • good conditions for small businesses»Goda villkor för entreprenörer, egenföretagare och små företag är därför avgörande för att skapa nya jobb.« (party programme ↗)“Good conditions for entrepreneurs, self-employed and small businesses are therefore crucial for creating new jobs.”

flags: citat_svagt

LLiberalernaNoYesdeparts from the planderived

The plan requires that regulatory burden on small businesses decreases and that public decisions are analyzed from a small business perspective, with rules that make it easy to do right.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan requires that regulatory burden on small businesses decreases and that public decisions are analyzed from a small business perspective, with rules that make it easy to do right. A simplified personnel register system with fewer registered persons, and in particular eliminated registration of everyone who lives where the business operates, follows from this and from the plan's requirement for strengthened privacy protection. The plan shares the goal, however, of combating undeclared work and fair competition.

Original (Swedish)

Planen kräver att regelbördan för små företag minskar och att offentliga beslut analyseras ur ett småföretagarperspektiv, med spelregler som gör det lätt att göra rätt. Ett förenklat personalliggarsystem med färre registrerade personer, och särskilt slopad registrering av alla som bor där verksamheten bedrivs, följer av det och av planens krav på stärkt integritetsskydd. Planen delar däremot målet att motverka svartarbete och sund konkurrens.

  • reduced regulatory burden on small businessesdecisive»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk« (party programme ↗)“Regulatory burden on small businesses shall decrease, through efforts at municipal, state and European”
  • easy to do right»Vi vill ha spelregler som gör det lätt att göra rätt« (party programme ↗)“We want rules that make it easy to do right”
  • strengthened privacy protection»Skyddet för den enskildes integritet ska stärkas.« (party programme ↗)“Protection of individual privacy shall be strengthened.”
  • simple and understandable tax rules»Sveriges skattenivåer ska vara konkurrenskraftiga och lättförståeliga för att uppmuntra till företagande, utbildning och investeringar.« (2022 manifesto ↗)“Sweden's tax levels shall be competitive and easy to understand to encourage enterprise, education and investment.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

KDKristdemokraternaNoYesdeparts from the planderived

The plan requires that bureaucracy and complicated regulations are countered, that new laws are tested from a small business perspective and that tax rules are designed as simply as possible.

Plan documents: party programme

Reasoning and quotes

The plan requires that bureaucracy and complicated regulations are countered, that new laws are tested from a small business perspective and that tax rules are designed as simply as possible. Simplifying the personnel register system and limiting how many must be registered follows from this, as does the requirement for care and respect for personal integrity. The plan at the same time wants the tax system to stimulate integrity, which argues for retaining tools against undeclared work at the core.

Original (Swedish)

Planen kräver att byråkrati och krångliga regler motverkas, att tillkommande lagar prövas ur ett småföretagarperspektiv och att skatteregler utformas så enkelt som möjligt. Att förenkla personalliggarsystemet och begränsa hur många som måste registreras följer av det, liksom av kravet på försiktighet och respekt för den personliga integriteten. Planen vill samtidigt att skattesystemet stimulerar hederlighet, vilket talar för att verktyg mot svartarbete behålls i grunden.

  • regulatory burden and small business perspectivedecisive»regler ska motverkas. Direkta företagssubventioner avvisas. Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“regulations must be countered. Direct business subsidies are rejected. New laws should be tested from a small business perspective.”
  • simple tax rules»viktigt att skattereglerna utformas så enkelt som möjligt« (party programme ↗)“important that tax rules are designed as simply as possible”
  • protection of personal integrity»försiktighet och respekt för den personliga integriteten« (party programme ↗)“care and respect for personal integrity”
  • tax system that promotes integrity»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be designed so that it stimulates work, integrity, saving and entrepreneurship.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

MModeraternaNoYesdeparts from the plannot addressed

The plan's core commitment to businesses is to remove a third of administrative costs and a third of red tape, with the goal that it should be easy to do the right thing.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan's core commitment to businesses is to remove a third of administrative costs and a third of red tape, with the goal that it should be easy to do the right thing. Simplifying the payroll ledger system and reducing the number of people who must be registered is precisely such a relief. The plan also wants to simplify tax rules otherwise and shorten authority processing times, which points in the same direction.

Original (Swedish)

Planens bärande åtagande mot företagen är att ta bort en tredjedel av administrationskostnaderna och en tredjedel av regelkrånglet, med målet att det ska vara lätt att göra rätt. Att förenkla personalliggarsystemet och minska antalet personer som måste registreras är just en sådan avlastning. Planen vill också förenkla skattereglerna i övrigt och korta myndigheternas handläggning, vilket pekar i samma riktning.

  • reduced red tapedecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of companies' administrative costs and a third of red tape”
  • good conditions for business»Villkoren för att starta, växa och expandera behöver vara goda för att fler ska våga lämna trygga och välbetalda jobb för att starta företag.« (2022 manifesto ↗)“Conditions for starting, growing and expanding need to be good so that more dare to leave safe and well-paid jobs to start businesses.”
  • simpler tax rules»Förenkla 3:12-reglerna« (2022 manifesto ↗)“Simplify the 3:12 rules”
  • more efficient authority requirements»Korta myndigheternas handläggningstider genom en bortre tidsgräns« (2022 manifesto ↗)“Shorten authority processing times through a final deadline”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

SDSverigedemokraternaNoAbstaindeparts from the planderived

The plan's commitment is to simplify rules and reduce companies' administrative burden, and unnecessary rules where the cost to companies does not match societal benefit should be removed.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan's commitment is to simplify rules and reduce companies' administrative burden, and unnecessary rules where the cost to companies does not match societal benefit should be removed. Simplifying the personnel register system and reducing the number of people who must be registered falls within this. The plan simultaneously seeks to combat fraud, which limits but does not eliminate support for simplification.

Original (Swedish)

Planens åtagande är regelförenkling och avlastning av företagens administrativa börda, och att onödiga regler där kostnaden för företagen inte motsvarar samhällsnyttan ska bort. Att förenkla personalliggarsystemet och minska antalet personer som måste registreras faller inom det. Planen vill samtidigt motverka fusk, vilket begränsar men inte upphäver stödet för en förenkling.

  • rules simplification for small businessdecisive»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for rules simplification and reduce small businesses' administrative burden”
  • cost-effective rules»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället.« (2022 manifesto ↗)“To get more and growing businesses, it is important to remove unnecessary rules where the costs to companies do not match the benefit to society.”
  • reduced regulatory burden»Byråkrati, regelbörda, skatter och administrativa kostnader riskerar att ta fokus från kärnverksamheten och ta udden av en entreprenörs drivkraft.« (2022 manifesto ↗)“Bureaucracy, regulatory burden, taxes and administrative costs risk diverting focus from core activities and dulling an entrepreneur's drive.”
  • combat fraud»Både fusk och sådana system som tenderar att locka till fusk och korruption ska motverkas.« (2022 manifesto ↗)“Both fraud and systems that tend to encourage fraud and corruption shall be combated.”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

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Sources and documents

Documents under consideration

Source: The Swedish Parliament