The Swedish labour market model differs fundamentally from systems familiar in Central Europe. Here it is not the labour code but collectively negotiated agreements that set the rules. For Polish entrepreneurs – especially in the construction and assembly sectors – a trade union inspection in Sweden is one of the most stressful aspects of doing business across the Baltic. In 2026, these audits have become even more detailed, and the digitalisation of time-tracking systems (ID06) gives unions powerful verification tools.
The role of collective agreements (Kollektivavtal)
Sweden has no statutory minimum wage. Collective agreements serve as the regulator. Signing an agreement with the relevant union (e.g. Byggnads for construction) is often a prerequisite for entering a construction site as a subcontractor. By signing a collective agreement, the company commits to upholding local standards – but at the same time opens the door to union inspectors.
The trade union organisation has the right to examine payroll documentation to ensure that workers employed by a foreign entity are not being exploited and are not undercutting market rates (so-called social dumping).
What exactly do inspectors check?
When an audit takes place, inspectors focus on several critical areas. The table below shows the most common flashpoints during an inspection compared to Polish standards:
1. Verification of hourly rates and job classification
The most common mistake made by Polish companies is paying workers the minimum rate for the lowest classification group while they are carrying out specialist work. Unions verify the qualifications of construction workers. If a worker holds a Swedish professional certificate (Yrkesbevis), they must receive the full rate. Workers receive back-pay if an inspection identifies irregularities.
2. Working hours and overtime
Swedes are extremely sensitive when it comes to the working environment and work-life balance. The standard is 40 hours per week. Every hour beyond this limit must be properly recorded. A frequent issue is exceeding the permitted number of hours within a calendar year. Electronic systems on construction sites log every entry and exit, making it practically impossible to conceal overtime in 2026.
3. Contracts and documentation
Every worker must have written information about their terms of employment. Employment contracts should be translated or drawn up in a language the worker understands, but must refer to Swedish conditions if the posting is long-term. Inspectors also check procedures in the event of illness – specifically whether the worker receives sjuklön (employer-paid sick pay) from day 2 to day 14 of illness.
Consequences of non-cooperation
Ignoring union demands or “creative accounting” is a short-sighted strategy. Trade unions in Sweden have the right to impose a blockade on a company (a construction site blockade), which in practice ends its activity in that market. Even if an employer says “I have already terminated the contracts with those workers”, the financial obligations arising from the period during which work was performed remain enforceable.
For Polish workers in Sweden, the presence of a strong union is a guarantee of security – but for the employer, it means the necessity of running a flawless HR and payroll administration.
How to prepare for an inspection?
To pass a trade union inspection in Sweden without financial penalties (which can run into hundreds of thousands of kronor), you must:
- Keep accurate time-tracking records consistent with ID06 data.
- Register all workers with FORA insurance (if required by the collective agreement).
- Ensure that total remuneration (gross + allowances) is no lower than stipulated in the collective agreement.
- Have organised documentation at the place where services are performed.
Summary
Sweden is a market of great opportunities, but also of strict rules. Going it alone against the machinery of union bureaucracy (such as Byggnads or IF Metall) carries enormous risk. In 2026, errors in payroll calculations, missing FORA insurance or a lack of familiarity with the nuances of collective agreements can cost a company not only its reputation but also its financial stability.
You don’t have to risk fighting regulations on your own. Revea accounting office is your partner in safe expansion. We specialise in comprehensive support for Polish companies on the Swedish market, taking on the burden of dealings with authorities and trade unions. We will ensure your documentation is always audit-ready and your employee settlements comply with the latest guidelines.
