Payroll
Negative net salary
If there is a negative value next to the To be paid field on the employee's payslip, the payslip cannot be submitted.
You then need to change the deduction which makes the value negative, so that it covers for the compensations and the net salary value and the To be paid field becomes 0 SEK. This means that you will give the money to the employee for the current month.
Example
An employee ends their employment mid-month and receives a pay corresponding to the number of days worked. The employee was on parental leave the entire previous month, so a higher gross deduction than gross salary is generated.
Do the following:
- Check which pay code that was used for the parental leave and delete the parental leave registration from the payslip.
- Register the parental leave by adding the pay code manually and enter the same amount as for the pay received for the number of days worked, so that the payslip shows 0 SEK in the To be paid field.
What you do during the next pay run depends on whether the employee is still with the company or not.
If the employee still works at the company
If the employee still works at the company and you do not want to give them the money, you can withhold the remainder of the deduction on the next pay run. You then add the deduction pay code used for the previous month. Deduce the gross amount which you were not able make a deduction for on the previous payslip.
If the employee no longer works at the company
If the employee has left and a payment from the employee is made on the adjusted amount, you need to change the gross salary on the individual statement at Skatteverket for the month when too much salary was paid out. A correction of the payroll tax report will then be made. Read more under Payroll tax report - corrections at skatteverket.se (in Swedish).
You also need to create a manual journal entry for that payment. When a payment is made the month after, a tax adjustment cannot be made. The employee therefore needs to pay their gross debt. If the payroll tax report has been reassessed, the employee will get a tax refund in their tax return.
Example of manual accounting records when payments are made the month after
| Account |
Debit |
Credit |
|---|---|---|
|
1930 Företagskonto |
Paid gross amount |
|
|
7010/7210 Löner till arbetare/tjänstemän |
Paid gross amount |
|
| The accounting of employer's contribution after Skatteverket's reassessment: | ||
|
2731 |
31.42% of paid gross amount |
|
|
7510 |
31.42% of paid gross amount |
|
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