Words you will meet

Glossary

Authorities, landlords and wholesalers use words that nobody explains. Here are the most common ones, explained as simply as it can be done.

Summary

This glossary explains the Swedish words you meet when you start a restaurant: egenkontroll, fettavskiljare, personalliggare, kontrollenhet, indexklausul and about forty more. Search in the box above if you are looking for a word.

Aktiekapital
The money you put in when you start an aktiebolag. At least 25,000 kronor. It becomes the company's money and may be used for purchases.
Aktiebolag
A company form where the company is separate from you as a person. If things go badly you lose what you put in.
Allergener
The fourteen substances that can cause allergy and that you must be able to tell guests about, for example gluten, nuts, eggs and milk.
Arbetsgivaravgift
A fee you pay to the state on top of the salary. 31.42 percent of the gross salary.
Avtalstid
How long the lease runs. Three to five years for restaurant premises.
Besittningsskydd
Protection when a lease is terminated. For commercial premises it is indirect, which means a right to compensation in some cases, not a right to stay.
Bokslut
A summary of the year's figures. Shows what the company has earned and what it owns.
Break even
The level of sales where income and costs cancel each other out. Below that level you lose money.
Bruttolön
The salary before tax. The figure at the top of the payslip.
Dagskassa
All the money that came in during one day, whatever the payment method.
Deposition
Money you leave with the landlord as security. Three months of rent. You get it back when you move out if the premises are undamaged.
Egenkontroll
Your written routines for keeping the food safe, plus the notes that show that you follow them.
F-skatt
An approval from Skatteverket that shows that you pay your tax. Required in order to invoice companies.
Fettavskiljare
A tank that catches fat before the water goes out into the drain. Required by the municipality and has to be emptied regularly.
Följesedel
The paper that comes with a delivery and shows what was delivered. Compare it against the invoice.
HACCP
A way to find the points in your cooking where something can go wrong, and to decide what you do about them. The base of the egenkontroll.
Imkanal
The duct that pulls smell and fat out of the kitchen, up through the building and out over the roof.
Indexklausul
A rule in the lease that raises the rent every year in line with prices.
Inkråm
The things and the content of a business: equipment, fittings, stock and customers, but not the company itself.
Kassaregister
The till that registers all sales. It has to be certified and reported to Skatteverket.
Kollektivavtal
An agreement between employers and the union about pay and conditions. Voluntary, but common in the business.
Kontrollavgift
A fee Skatteverket charges if, for example, the personalliggare is not in order.
Kontrollenhet
A small box connected to the till that stores all sales so that they cannot be changed afterwards.
Likviditet
The money you have available now. A company can make a profit and still have no cash.
Livsmedelsanläggning
The official word for your premises or cart where you handle food. It has to be registered with the municipality.
Marginal
What is left of the price when the cost of the goods is paid.
Moms
Tax on sales. Six percent on takeaway, twelve percent when the guest eats on the premises and twenty five percent on alcohol. The VAT is never your money.
Nedkylning
Cooling hot food fast. From plus sixty to plus eight degrees within four hours.
OB-tillägg
Extra pay for work at inconvenient hours, for example evenings and weekends. Set in the kollektivavtal.
Organisationsnummer
The company's identity number. Needed for the bank account, for contracts and for buying from wholesalers.
Partihandlare
A company with a licence to sell alcohol to restaurants. An ordinary shop is not allowed to sell to you.
Personalliggare
A list where everyone who works is signed in and out every shift. Mandatory in a restaurant.
Prisbasbelopp
An amount the state sets every year and that is used in rules, for example the limit for kassaregister.
Provanställning
Employment on trial for at most six months. Both sides can end it.
Riskklassning
The municipality's judgement of how risky your business is. It decides how often the inspection comes and what it costs.
Råvarukostnad
What the food costs to buy, counted as a percentage of sales without moms. Should be around thirty percent.
Sanktionsavgift
A fee the authority charges when a rule has been broken, for example opening without registration.
Semesterersättning
Twelve percent on the salary that replaces paid holiday for those who do not have it.
Serveringstillstånd
The municipality's permit to serve alcohol. It is personal and cannot be bought together with the restaurant.
Snittnota
What one guest pays on average. Counted as total sales divided by the number of guests.
Spårbarhet
That you can show where an ingredient came from and where it went. Saved delivery notes are enough.
Svinn
Food that is thrown away or disappears without being sold. Count it in kronor, not in kilos.
Täckningsbidrag
What a dish leaves behind once the ingredients are paid for. It has to cover rent, staff and profit.
Varmhållning
Keeping cooked food warm while it waits to be served. At least plus sixty degrees the whole time.
Verksamt.se
The shared site of the authorities where you register a company, apply for F-skatt and register for moms.
Z-rapport
The daily report from the till that shows the whole day's sales. It is saved and used in the bookkeeping.