Time reporting – hours worked, overtime, extra hours and documentation

A timesheet documents actual work performed. For employers covered by the Working Hours Act, there are also specific requirements regarding notes on on-call time, overtime, and extra hours. A schedule shows what was planned; a timesheet shows what actually happened. The documentation needs to be comparable without being conflated.

Here you will get a practical structure for worked hours, project allocation, verification, and approval. This guide does not cover all special rules for sectors such as road transport or minors. Check the scope of application, collective agreements, and any deviations relevant to the specific business.

What is the difference between a schedule, a timesheet, and an overtime log?

Billable time may be less than actual working time. Internal meetings and training can be work even if the customer is not paying for those hours. Thus, the project code alone does not determine how time is treated under labor law.

What working hour records are required?

According to Section 11 of the Working Hours Act, the employer must keep records of on-call time, overtime, and extra hours. Employees have the right to access these records, either themselves or through someone else. The trade union representing employees at the workplace also has this right. See the Working Hours Act.

AFS 2023:2, Chapter 9, specifies, among other things, identification, period, categories, and storage. The records must identify the employer, workplace, and employee, using a personal identity number or employee number. The period must be indicated. On-call time, general and extra overtime, general extra hours, as well as emergency overtime and emergency extra hours must be distinguishable. The rules cannot, therefore, be fulfilled with a single column labeled "extra hours."

According to Chapter 9, Section 6, the records must be kept at the workplace during the calendar year they refer to and the two following calendar years. A record for 2026 is therefore subject to this retention for 2026, 2027, and 2028. Other rules may justify longer retention for certain payroll or accounting records. See AFS 2023:2, Chapter 9.

How to build a routine for time reporting

1. Determine the purpose. Is the report to support working time control, payroll, project follow-up, or invoicing? Specify which fields are needed for each purpose.
2. Define the fields. Use date, employee or employee number, start, end, breaks, worked hours, and relevant project code. Add the categories required for the working hour records.
3. Describe how time should be entered. Decide whether you use hours and minutes or decimal hours. Give a clear example: 30 minutes corresponds to 0.5 hours, not 0.30 hours.
4. Report close to the time of work. A daily or regular internal routine reduces the need to reconstruct several weeks of work from memory.
5. Check against schedule and deviations. Investigate missing days, night shifts, incorrect breaks, and double registrations. Also check working hours and recovery according to applicable rules.
6. Approve with traceability. Specify the reporter, reviewer, period, and date. Document subsequent corrections so that payroll and project records can be updated consistently.
7. Limit access and save the right version. Decide who needs individual data and who only needs a summary.

Example: counting working hours and project allocation

An employee starts at 08:15 and finishes at 16:45. An unpaid break of 30 minutes is deducted in this simplified example. The reported working time becomes 8 hours. Of these, 5.5 hours relate to customer projects, 1 hour to administration, and 1.5 hours to training.

This example does not determine whether the time should be classified as overtime or extra hours. That assessment requires, among other things, information about regular working hours and applicable rules. For night shifts, the end date or a routine for day-crossing must be clear; otherwise, a time formula may produce a negative result.

How should personal data in timesheets be handled?

The Swedish Authority for Privacy Protection (IMY) guidance implies that the employer needs specific purposes, a legal basis, and proportionate processing. Inform employees, collect only relevant data, and limit access. A general project comment should not contain diagnoses or private circumstances. Document retention and erasure with regard to other obligations. See IMY's principles for personal data in working life.

Employee numbers are one of the options in the regulations. Therefore, do not create unnecessary lists of personal identity numbers solely for project statistics. Deepen the routine with the guide on GDPR and erasure if the retention needs to be organized.

Checklist before approval

• All days in the period have been handled according to the routine.
• Start, end, and breaks result in a reasonable amount of working time.
• The project allocation sums up to the correct number of hours.
• On-call time, overtime, and extra hours are reported separately when rules require it.
• Night shifts, corrections, and deviations can be explained.
• The report has the correct period and responsible reviewer.

Common mistakes

• Planned schedule is copied as the outcome. Then differences that the employer needs to know about disappear.
• Decimal time is mixed with minutes. 7 hours and 30 minutes is 7.5 hours.
• Billable time is treated as all working time. Internal tasks risk being missed.
• All extra time gets the same code. The mandatory categories become impossible to distinguish.
• Corrections are made without history. Payroll records, invoicing records, and the report may then show different versions.

Common questions about time reporting

Is the employer or the employee responsible for the records?

The employer is responsible for ensuring that mandatory records are kept. The employee's reporting can be part of the practical routine.

Can a work schedule replace the timesheet?

A schedule shows planning. It does not automatically show actual on-call time, overtime, or extra hours and therefore does not replace the records that must be documented.

Is an employee allowed to see their working hour records?

Yes, the Working Hours Act gives the employee the right to access the records, either themselves or through someone else.

Is it enough to save the reports for two years?

For the records in AFS 2023:2, the calendar year they refer to and the two following calendar years apply. This is not the same as two years counted from each work shift. Other documents may have other retention requirements.

Related guides

• Employment contracts and written information according to the Employment Protection Act (LAS)
• OSA and working hours as a work environment issue
• Staff handbook and clear routines
• Project budget and cost follow-up
• HR and labor law templates

Sources

• The Swedish Parliament – Working Hours Act (1982:673), especially Section 11
• Swedish Work Environment Authority – notes on on-call time, overtime, and extra hours
• Swedish Work Environment Authority – AFS 2023:2, Chapter 9
• IMY – basic principles in working life

Last updated: October 13, 2026. General labor law and data protection information. The guide does not replace individual advice, review of collective agreements, or assessment of specific working hour rules.