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Fd medlem
Inte tillämpbar

Bokföra lön under semestern när man löpande betalat ut semesterersättning

I want to know about how to do the accounting of the month of vacation if we are already paying the semeslön every month.

3 SVAR 3

If you have already paid the vacation salary there will be nothing to post if nothing is paid out during the vacation month.


On the other hand, it is  for only temporary employees that you are allowed to make the monthly vacation salary payments, for regular employees (tillsvidareanställda) you mustn't do that but make the payment when vacation days are used. 


Fd medlem
Inte tillämpbar

Thank you for your reply,  I really appreciate it. 

How should I declare the semesterlön for a permanent employee then? 

You normally calculate the vacation pay to 12% of the salary that jas been paid out less vacation pay, then accrue this amount on a monthly basis or at the end of the year. The total vacation pay amount is then divided by the number of earned vacation days and the daily amount is paid out for the number of vacation days used. 


Good luck!