Payroll
Calculate and register sick pay
These calculations applied only to employees with the employment type Simplified. For employees with the employment type Complete the sick leave is calculated automatically.
When an employee is sick, you need to calculate sick leave for the qualifying sick day, sick leave deduction and sick pay. The sick leave deduction and sick pay are calculated from the first day of sick leave. The sick leave for the qualifying sick day is a one-time deduction that is taken out if one of your employees become sick. he deducted amount is equally big regardless of which day and what time of the day the employee sickens, and is equivalent to 20% of the sick pay per week.
If the employee sickens again within five days of the first period of sickness, no new qualifying deduction is made. An employee cannot have more than 10 qualifying sick day deductions in a 12-month period.
To calculate the sick leave for the qualifying day, you need to know your employee's average hours worked per week. It is also important to first check your collective agreement to verify how the sick leave for the qualifying sick day, sick leave deduction and sick pay should be calculated for your employees.
Please note that if the employee works irregular hours, historic data is used to calculate the average hours worked per week. If there is no historic date, you can use the scheduled hours for the coming months as a basis for calculation. If no data is available, you can estimate the hours worked per week as a last resort.
To report the sick pay in the individual level tax report, you must use the pay codes mentioned in the examples below.
Employee with monthly salary
The collective agreements determine how qualified sick deduction and sick pay are calculated. The example below is based on a standard calculation that can be found in most collective agreements. Since there are differences between agreements, it is important to check how it should be calculated according to the agreements used at your company.
When a salaried employee gets sick, make a deduction for sick day 1-14 that is equivalent to 20 percent of the sick pay for an average business week.
After sick day 14, the employee gets compensation from the Swedish Social Insurance Agency. After sick day 15, you therefore only need to make the sick leave deduction. The calculation gives sick leave deduction per calender day.
|
Qualifying sick day deduction per hour |
- 0.8 x ([monthly salary x 12] / [52 x average weekly working hours]) |
|
Number of qualifying hours |
0.2 x average weekly working hours |
|
Deduction, sick leave (day 1-14, 100%) |
- (monthly salary x 12) / (52 x average weekly working hours) |
|
Sick pay (day 1-14, 80 %) |
0.8 * (((monthly salary after salary exchange + variable pay average month) * agreement factor) / (52 * weekly working hours)) |
|
Sick pay (day 15-180, 100 %) |
- (monthly salary x 12) / 365 |
Example of how to calculate sick pay
In this example the employee works 8 hours a day, 5 days a week. The employee's monthly salary is 28 000 kronor.
Sick an entire week
This is how you calculate if the employee has been sick for an entire week (rounded to whole SEK):
|
Qualifying sick day deduction per hour |
- 0.8 x ([monthly salary x 12] / [52 x average weekly working hours]) = - 0,8 x ([28 000 x 12] / [52 x 40]) = - 0.8 x (336 000) / (2 080) = -129 kronor |
|
Number of qualifying hours |
0.2 x 40 = 8 hours |
|
Deduction, sick leave |
- (monthly salary x 12) / (52 x average weekly working hours) = - (28 000 x 12) / (52 x 40) = - 336 000 / 2 080= -162 kronor |
|
Sick pay |
0.8 x ([monthly salary x 12] / [52 x average weekly working hours]) = 0,8 x ([28 000 x 12] / [52 x 40]) = 0,8 x 336 000 / 2 080 = 129 kronor |
The payslip will then look like this (rounded to whole kronor):
| Paycode | Work hours | Cost | Sum |
|---|---|---|---|
| Monthly salary | 28 000 | ||
| Qualifying sick day | 8 | -129 | -1 032 |
| Deduction, sick leave | 40 | -162 | -6 480 |
| Sick pay | 40 | 129 | 5 160 |
Sickens after half a workday, still sick the next day
The employee sickens and leaves work after half a day and is still home sick the next day. In total, the employee is sick 4 + 8 hours, that is 12 hours. 12 hours.
The payslip will then look like this (rounded to whole kronor):
| Paycode | Work hours | Cost | Sum |
|---|---|---|---|
| Monthly salary | 28 000 | ||
| Qualifying sick day | 8 | -129 | -1 032 |
| Deduction, sick leave | 12 | -162 | -1 944 |
| Sick pay | 12 | 129 | 1 548 |
Sickens after half a workday, back to work the next day
The employee sickens and leaves work after half a day, but returns to work the following day. The employee is thus sick for 4 hours.
The payslip will then look like this (rounded to whole kronor):
| Paycode | Work hours | Cost | Sum |
|---|---|---|---|
| Monthly salary | 28 000 | ||
| Qualifying sick day | 4 | -129 | -516 |
| Deduction, sick leave | 4 | -162 | -648 |
| Sick pay | 4 | 129 | 516 |
The qualifying sick day deduction may never be higher than the sick pay for the period of sickness, and should in such cases always be adjusted to the same amount as the sick pay.
Employee with hourly wages
The collective agreements determine how qualified sick deduction and sick pay are calculated. The example below is based on a standard calculation that can be found in most collective agreements. Since there are differences between agreements, it is important to check how it should be calculated according to the agreements used at your company.
When an hourly employee gets sick, make a deduction that is equivalent to 20 percent of the sick pay for an average business week.
|
Qualifying sick day deduction per hour |
Hourly wages x 0.8 |
|
Number of qualifying hours |
0.2 x average weekly working hours |
|
Sick pay |
Hourly wages x 0.8 |
If you use the pay code Deduction, sick leave the employee will not receive any hourly wage for the sick leave. You should therefore instead reduce the working hours by using the pay code Hourly wages to the actual hours worked.
Example of how to calculate sick pay
The employee works 6 hours a day, 5 days per week, ie 30 working hours a week. The employee has an hourly wage of 200 kronor. In a month without sick leave, the employee would have worked 135 hours.
Sick an entire week
This is how you calculate if the employee has been sick for an entire week (30 hours):
|
Qualifying sick day deduction per hour |
200 x 0,8 = 160 kronor |
|
Number of qualifying hours |
0.2 x 30 = 6 hours |
|
Sick pay from day 1 |
200 x 0,8 = 160 kronor |
If you use the pay code Deduction, sick leave the employee will not receive any hourly wage for the sick leave. You should therefore instead reduce the working hours by using the pay code Hourly wages to the actual hours worked.
| Paycode | Work hours | Cost | Sum |
|---|---|---|---|
| Hourly wages ( (for hours worked that month) | 105 | 200 | 21 000 |
| Qualifying sick day | 6 | -160 | -960 |
| Sick pay | 30 | 160 | 4 800 |
Sickens after half a workday, still sick the next day
The employee sickens and leaves work after half a day and is still home sick the next day. In total, the employee is sick 3 + 6 hours, ie 9 hours.
The payslip will then look like this (rounded to whole kronor):
| Paycode | Work hours | Cost | Sum |
|---|---|---|---|
| Hourly wages ( (for hours worked that month) | 126 | 200 | 25 200 |
| Qualifying sick day | 6 | -160 | -960 |
| Sick pay | 9 | 160 | 1 440 |
The hourly wages are reduced by the same amount of hours that they receive sick pay for, making the deduction 200 x 9 = 1 800 kronor. The number of qualifying sick hours is calculated as 20% of the average weekly working hours.
Sickens after half a workday, back to work the next day
The employee sickens and leaves work after half a day, but returns to work the following day. The employee is thus sick for 3 hours.
The payslip will then look like this (rounded to whole kronor):
| Paycode | Work hours | Cost | Sum |
|---|---|---|---|
| Hourly wages ( (for hours worked that month) | 132 | 200 | 26 400 |
| Qualifying sick day | 3 | -160 | -480 |
| Sick pay | 3 | 160 | 480 |
The hourly wages are reduced by the same amount of hours that they receive sick pay for, making the deduction 200 x 3 = 600 kronor.
The qualifying sick day deduction may never be higher than the sick pay for the period of sickness, and should in such cases always be adjusted to the same amount as the sick pay.
Sick an entire week when working irregular hours
In the example the employee works irregularly and has worked on average 15 hours per week during the past three months. The employee's hourly wages is 200 kronor. Without sick leave, the employee would have worked 65 hours this month. The employee is sick instead of working the scheduled hours for Monday (2 hours), Wednesday (5 hours) and Friday (6 hours), ie 13 hours.
|
Qualifying sick day deduction per hour |
200 x 0,8 = 160 kronor |
|
Number of qualifying hours |
0,2 x 15 = 3 hours |
|
Sick pay from day 1: |
200 x 0,8 = 160 kronor |
The payslip will then look like this (rounded to whole kronor):
| Paycode | Work hours | Cost | Sum |
|---|---|---|---|
| Hourly wages ( (for hours worked that month) | 52 | 200 | 10 400 |
| Qualifying sick day | 3 | -160 | -480 |
| Sick pay | 13 | 160 | 2 080 |
The qualifying hours will in this case be 3 hours, despite the fact that the employee only was meant to work 2 hours the first day of sickness. This is because the number of qualifying hours is calculated as 20% of the average weekly working hours 3 months back in time. For the employee in our example, this was 15 hours.
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