Enlisting a skilled worker
When you renovate your home you may need to enlist a skilled worker. By law, certain jobs must be carried out by a professional. If you carry out electrical or HVAC work yourself, this could lead to insurance problems in the event of any damage.
If you enlist a skilled worker or contractor to carry out a service, you are protected by the Swedish Consumer Services Act. Despite this protection, it is important that you conduct a great deal of your own research first. For example, always check the worker’s references. This way you can take a look at the work they have previously carried out.
- I have checked if I need a construction application or planning permission.
- I have received and compared quotations.
- I have checked that the worker is registered for F-tax, is authorised and insured, and is without debt or black marks on their credit score.
- We have a written agreement.
- We agree on the extent of the work.
- We agree on when the work begins and when it is finished.
- We agree on the price including VAT.
- We agree on how to manage changes and additional work.
- We agree on who is paying for material, electricity, travel and cleaning.
- We agree on how and when the work will be paid for.
- We agree on ROT tax relief.
F-tax or A-tax
When you enlist a skilled worker, you must always check that they are registered for F-tax. This might be stated in the agreement or on the invoice. It is important that there is written information about this. If the worker is registered for A-tax, you are considered to be their employer. This means that it is your duty to deduct tax, pay income tax and insurance.
ROT tax relief
If the worker is registered for F-tax, you can obtain ROT tax relief for the worker’s labour costs. The Swedish Tax Agency provides comprehensive information about the ROT tax relief.
(The link redirects to a website in English)
Run checks on the worker
Check if the worker has any debts by contacting the Swedish Enforcement Authority or the Swedish Tax Agency. Ask the worker to provide proof of insurance and their authorisation certificate.
Written agreements prevent misunderstandings
Always make sure there is a written agreement for the work. If you are unhappy with the person’s work, it is easier to correct things if there is a written agreement. In the agreement, write what work will be conducted and its cost. Also write how any additional work will be managed.
Costs and payment
Before work begins, it is important that you agree on how and when the work will be paid for. Will there be a fixed price, an estimated price or a time and materials contract? VAT must be included in the price. You must also agree on who will pay for materials, electricity, travel and cleaning. Also ask the worker if the service is covered by cancellation rights.
Do not pay in advance
Do not pay in advance. If you are unhappy with the work that has been conducted, you have the right to withhold the money it costs to rectify the problem.
If you have received an invoice where the worker has received payment for work that has not been carried out yet, you can contest that part of the invoice. This means that you withhold the payment for the part of the invoice related to the work that has not been conducted. You can also contest the invoice or withhold payment if the work is carried out incorrectly. Remember that you must always pay for work that has been conducted and is correct.
(The link redirects to a website in Swedish)
- Proofread 24 January 2018