Holiday Pay Liability – Calculate the Liability and Book the Change

The holiday pay liability is the holiday staff have earned but not taken. It is a liability in the books, and so are the employer contributions on it. With Vendion Payroll you calculate the liability under Personal ▸ Löner ▸ Vendion Lön ▸ Semesterlöneskuld (holiday pay liability) and download a voucher for the change. You need permission to view pay for the company's restaurants.

Example: Before the year-end closing you calculate the liability for December and compare with the last closing. The voucher books the difference.

How to calculate the liability

1. Choose Intjänandemånad (earning month), the month whose end the liability concerns.
2. Choose Jämför med (compare with):
   • Förra månaden (previous month, default) – the voucher books the change since the end of the previous month.
   • En annan månad (t.ex. förra bokslutet) (another month, e.g. the last closing) – choose Jämförelsemånad (comparison month), which must be before the earning month.
   • Ingen tidigare bokning: boka hela skulden (no earlier booking: book the whole liability) – the opening liability is counted as zero, and the voucher books the whole liability.
3. Press Räkna skulden (calculate the liability).

The month must have an approved payroll run. The liability is calculated from the holiday ledger in the approved pay.

What the result shows

At the top are three totals, each with the employer contributions below: Ingående skuld (opening liability) with the date (or Ingen, none), Utgående skuld (closing liability) with the date and Förändring (change).

The table has a row per person with something left in the holiday ledger: Person, Dagar kvar (days left: paid, carried over and saved days), Skuld (liability), Avgift (contributions) with the rate, and Förändring. Blockers are shown in red and warnings in yellow under the name. If someone has a blocker, the totals cover the people without blockers.

The liability includes what would have been paid as holiday compensation if the employment had ended that day. Holiday taken in the month is paid with the month's pay and is not included. Advance holiday and saved days over the five-year limit are not included either. Employer contributions are calculated at the statutory rate for the year the liability is expected to be paid. The Fora premium and special payroll tax are not included.

The voucher

Press Verifikat (SIE) (voucher) to download the voucher as an SIE file to import into your bookkeeping. Nothing is sent or saved in Vendion. If the liability increases, 7090 and 7519 are debited and 2920 and 2941 credited; if it decreases it is the other way round. You change the accounts under Personalinställningar ▸ Lön ▸ Grund ▸ Lönekoder & konton för export.

The voucher is missing, with the reason shown, when:

• someone has a blocker: Verifikatet skapas när hindren nedan är lösta (the voucher is created when the blockers below are solved),
• the company's restaurants have different accounts for the holiday pay liability,
• the liability has not changed.

Trial or live

If the month only has trial runs, the liability is calculated from them and the voucher is a trial (Verifikatet är nedladdat som SIE-fil (prov)). It becomes live for a month with a live payroll run, that is when Vendion Payroll runs the pay.

If Vendion has no holiday ledger on the opening date, for example for the first month in Vendion Payroll, the opening liability counts as zero and the card warns. If your books have a liability from your previous payroll system, compare with it.