Stoppafuskets frågor i svart text och Inhus Constructions svar i kursiv text.
- How come you don´t pay taxes for your workers in Sweden? I have found that your company has not payed taxes for the workers although they have been longer time than 183 days. I have calculated that 44 of your workers should have been paying tax in Sweden. The information has been taking from the posting registry (utstationeringsregistret) and from the Tax authorities i Sweden.
Yes, that’s correct, that obligation to pay taxes in Sweden for the workers is in the case the worker cross 180 days. The determination of the days a person’s stay in Sweden is the number of mission days, which is precisely quoted in the A1 forms each month declared, received and checked by Swedish authorities. I can assure you that there are no such employees in our company and all those type of taxes are paid in Lithuania according it’s law and EU regulations. If you have any other information, please let me know and I will take all necessary measures.
- You do not pay social security contributions for your workers in Sweden? How come? As I can see on all the projects your company has, almost all projects are in Sweden. So your main activity is in Sweden.
Our website is completely new and we have not been able to put together all the projects we have been working on. However, Swedish projects are very important to us, which is why we have made them a priority. In 2017 company had acted only in Lithuania and Sweden. Total turnover was 7,67 mln. Eur, turnover construction works in Sweden – 3,55 mln. Eur. Sweden market is important, but not the main, because the biggest activities were performed in local market
- Inhus Construction has had projects in Sweden since 2009, according to your old homepage on internet. But your company started first 2012. Can you explain why?
Our company is part of the group of companies. All of the above projects were performed by a group of companies as design-build projects. Before Inhus Construction was founded, the group used to buy construction service from other suppliers. The entire project management and implementation was within the scope of the company’s group.
- Inhus Construction did not have F-tax in Sweden until 2014. Why? There are many projects Inhus Constructions has been involved in before that. Was it not a demand before that Inhus Construction should have F-tax?
The company started it’s operations in Sweden after receiving F-tax. Thus, the date of receipt of F-tax represents the actual start of the company’s operations in Sweden. Until then, the company carried out works only in the territory of Lithuania.
- Your workers are mostly working abroad. The average salary is round 6-7 euro per hour (according to Rekvizitai that publish the monthly average salary for all Lithuanian companies. The information comes from Sodra) How come you pay so low salary? Does the workers also get daily allowance (Per diem) that shall be included to that sum?
The statement that employees mostly work abroad is not correct, because Inhus Construction in 2017 made more than 50 percent of the turnover in Lithuania. While working in Sweden, the company honors the commitments that it has signed with the Byggnads. While working in Lithuania, wage levels are certainly lower than in Sweden. In case you would also check on “”Revizitai’” similar local companies you would observe that the average salary comparing Inhus Construction with similar companies in Lithuanian construction companies is significantly higher.
My question number 1 was about the income tax. Not the social security contributions. According to Swedish tax laws the workers has to pay taxes in Sweden if they are on Swedish soil more than 183 days. We have been going through all your workers that you have reported to posting registry (utstationeringsregistret). It is – from 2015 – 109 workers that has been here. 44 of them has been in Sweden more than 183 days in a period of twelve months. Then the employer are obligated to send in the information about the worker to the Tax Authorities in Sweden. And tax has to be payed. The A1-form has nothing to do with the taxes, it has to do with the social security contributions.
We will ask to check your information auditing company BDO, which did yearly audit of Inhus Construction. The main thing for income tax and social security contributions is not to cross more than 183 days. I am absolutely sure, that the employees did not exceed 183 days when calculating the roulette principle. Company declares A1 forms, also helps employees to calculate their days on bussines trip for their social contributions. In 2015 company total turnover was 4,24 mln. Eur, turnover construction works in Sweden – 2,44 mln. Eur.
My question number 2. The information about the projects. I have found in the old web page, this summer, and in the new web site now in February. With those information together I have come to a conclusion that it is in Sweden you have your main activity.
As I told you before, Sweden is really very important and strategic market for our company group. This is one of the main reasons why you can see so many Swedish projects. The other reason is – Sweden was the first market for company group, where we started to build design-build projects. At this moment our main targets are such projects. So we are really proud to be successful in their implementation. I remark, that from the provided numbers you can see that Sweden is important, but not the main market of activities.
Question number 3. Have I understood you correctly that it is some other company that has performed the work in Sweden but it is listed as a work made by Inhus Construction at the web site?
In our web site you can find only design-built projects. Inhus Construction participated in all the projects from 2014. For previous projects, Inhus Construction makes only warranty works.
Question number 4. If Inhus Construction started its operations in Sweden 2014. How come the company has not reported any worker to the posting registry? That has been obliged since summer 2013.
Until then Inhus Construction worked only in Lithuania. Since company started the first project in Sweden, from the first day, it has followed all the rules. Our strategy always has been to be completely clear and responsible company.
Question number 5. The figures of 2017 are not public yet in Lithuania. I have the annual report from 2016. And I have the numbers of workers working in Sweden 2016, as stated in the posting registry. And also how many months they have been working here. My conclusion from that information is that the worker does not have salary according to the collective agreement. As I have investigate several baltic companies I have seen that all of them pay per diem (allowance) according to the law in your countries. When it comes to a Lithuanian worker, working in Sweden he has to get 53 euro per day in per diem. And this is, according to information from Lithuanian authorities correct to calculate in the salary. That is why I asked the question. Do you include the per diem in the salary, or is it payed on top of the salary?
This is correct. Each company sending a worker from Lithuania to Sweden for a business trip must buy return tickets for plane, arrange a place of residence, organize travel from and to work, and pay extra EUR 53 per day as travel money, which must be additionally added to the employee’s salary. Thus, in the previous letter, the average wage of our company, which is indicated by you, is without these additional costs and benefits.