Payroll
Calculate and register parental leave deduction
Here’s how the deduction is calculated.
For employees with the Complete employment type, parental leave is calculated and the pay codes are added automatically when the absence is registered in the calendar or on the payslip. For employees with the Simplified employment type, you’ll need to calculate and register the absence pay codes manually.
The deduction can be made per hour, work day, calendar day or for a whole month. Check the collective agreement to see which rules apply to your company when an employee is on parental leave.
Employee with monthly salary
To make sure your payroll tax report is correct, use these pay codes when you register absence.
| Deduction type | Calculation | Pay codes for Complete employee | Pay codes |
|---|---|---|---|
|
Deduction per work day |
- (Monthly salary / 21) x (Weekly full time work days / Average weekly working hours in days) |
3305 - Parental leave deduction per day |
Parental leave, deduction |
|
Deduction per hour |
- (Monthly salary x 12) / (52 x Weekly working hours) - (Monthly salary x 12) / (52 x Weekly working hours) |
3301 - Parental leave, deduction per hour 3303 - Parental leave deduction/h, non-holiday accr. |
Parental leave, deduction Parental leave, deduction |
|
Deduction per calendar day |
- (Monthly salary x 12) / 365 - (Monthly salary x 12) / 365 |
3309 - Parental leave calendar day deduction 3311 - Parental leave calendar day deduction, not holiday accruing |
Parental leave, deduction |
Example of how to calculate the deduction
The employee has a monthly salary of 25 000 SEK and works 5 days a week, 8 hours per day. The employee's weekly working hours are therefore 40 hours.
(Monthly salary x 12) / (52 x Average weekly working hours)
(25 000 x 12) / (52 x 40)
(300 000) / (2 080) = 144.23 SEK
The employee takes 8 hours of parental leave on one day.
Here’s what the payslip could look like in this example, rounded to whole kronor:
|
|
Number of hours | Cost | Sum |
|---|---|---|---|
|
Monthly salary |
25 000 | ||
|
Deduction per hour |
8 | -144 | -1 152 |
Example of how to calculate deduction per work day
The employee has a monthly salary of 25 000 kronor and works 5 days a week.
(Monthly salary / 21) x (Weekly full time work days / Average weekly working hours in days)
(25 000 / 21) x (5 / 5) = 1 190,47 kronor
The employee is on parental leave for 2 days.
Here’s what the payslip could look like in this example, rounded to whole kronor:
|
|
Number of days | Cost | Sum |
|---|---|---|---|
|
Monthly salary |
25 000 | ||
|
Deduction per work day |
2 | -1 190 | -2 380 |
Example of how to calculate deduction per calender day
The employee has a monthly salary of 25 000 kronor.
(Monthly salary x 12) / 365
(300 000) / 365 = 821,91 kronor
The employee is on parental leave for 5 consecutive calendar days.
Here’s what the payslip could look like in this example, rounded to whole kronor:
|
|
Number of calendar days | Cost | Sum |
|---|---|---|---|
|
Monthly salary |
25 000 | ||
|
Deduction per calendar day |
5 | -822 | -4 110 |
If the employee is on full time parental leave the whole month, you make a deduction for parental leave corresponding to the employee's monthly salary.
Employee with hourly wages
For hourly paid employees
For employees with the Complete employment type, the calculation is done automatically.
|
|
Number of hours | Cost | Sum |
|---|---|---|---|
|
Hourly wages |
172 | 200 | 34 400 |
|
Care of sick child |
8 |
Related topics
Register and complete payroll events on payslips
Calculate and register deductions for caring for a sick child
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