{"product_id":"semesterloneskuld-semesterskuldavstamning-bokslut-excel","title":"Holiday Pay Liability \u0026 Holiday Pay Reconciliation – Year-End, Excel | Word\/PDF","description":"\u003csection lang=\"sv\" class=\"mb-product-content\" style=\"line-height:1.65;color:#173B55\"\u003e\n\u003cp\u003e\u003cstrong\u003eHoliday Pay Liability \u0026amp; Holiday Pay Liability Reconciliation\u003c\/strong\u003e is a professional document package for Swedish employers who need to check holiday pay liabilities before monthly or annual closing. The package combines editable Word templates, searchable PDF versions, and an Excel register for comparing holiday pay liabilities in payroll systems with recorded liability accounts.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eImportant limitation:\u003c\/strong\u003e This is an internal documentation and reconciliation tool. It does not automatically calculate an employee's entitlement to holiday days, holiday pay, or holiday compensation, tax rates, correct periodization, or closing valuation. Individual calculations must be made based on the company's actual payroll data, the Swedish Annual Leave Act, any collective agreement, and applicable accounting rules.\u003c\/p\u003e\n\n\u003cdiv style=\"border:2px solid #137F85;border-radius:12px;padding:18px;margin:18px 0;background:#EAF6F5\"\u003e\n\n\u003ch2 style=\"margin:0 0 8px;color:#173B55\"\u003e01. Package Contents\u003c\/h2\u003e\n\n\u003cp style=\"margin:0\"\u003e\u003cstrong\u003e15 files in ZIP:\u003c\/strong\u003e seven editable Word files (DOCX), seven corresponding searchable PDFs, and one Excel workbook (XLSX) with nine tabs. Five Swedish working templates, one Swedish user guide, and a separate English User Guide. The operational templates are in Swedish.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003cdiv style=\"border:2px solid #214863;border-radius:12px;padding:18px;margin:18px 0;background:#F1F5FA\"\u003e\n\n\u003ch2 style=\"margin:0 0 8px;color:#173B55\"\u003e02. What the Files Contain\u003c\/h2\u003e\n\n\u003cp style=\"margin:0\"\u003eReconciliation protocols for holiday pay liabilities and accrued taxes, opening\/closing holiday pay liability data, closing statement for account comparison, control checklist for holiday rules and agreements, and final sign-off with deviations. Excel provides mathematical differences, deviation registers, controls, and an overview of manually recorded status.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2\u003eDocument Templates in the Package\u003c\/h2\u003e\n\n\u003cdiv style=\"overflow-x:auto\"\u003e\u003ctable style=\"border-collapse:collapse;width:100%\"\u003e\n\n\u003cthead\u003e\u003ctr\u003e\n\n\u003cth style=\"text-align:left;border-bottom:1px solid #BFD1DC;padding:8px\"\u003eDocument\u003c\/th\u003e\n\n\u003cth style=\"text-align:left;border-bottom:1px solid #BFD1DC;padding:8px\"\u003eWhat's Included?\u003c\/th\u003e\n\n\u003cth style=\"text-align:left;border-bottom:1px solid #BFD1DC;padding:8px\"\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e01. Holiday Pay Liability – Reconciliation Protocol\u003c\/td\u003e\n\n\u003ctd\u003ePeriod, source reports, liability balance, accrued taxes, and deviation assessment\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e02. Holiday Pay Basis \u0026amp; Liability Changes\u003c\/td\u003e\n\n\u003ctd\u003eOpening\/closing liability, changes, control responsibility, and report versions\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e03. Closing Statement – Holiday Pay Liability\u003c\/td\u003e\n\n\u003ctd\u003eAccount documentation, accrued taxes, and K2\/K3 application check\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e04. Holiday \u0026amp; Responsibility Checklist\u003c\/td\u003e\n\n\u003ctd\u003eAccrual year, saved leave, advance leave, changed working hours, and absences\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e05. Final Sign-off \u0026amp; Deviation Protocol\u003c\/td\u003e\n\n\u003ctd\u003eReservations, reconciled amounts, decisions, and internal signing\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e06. Swedish User Guide\u003c\/td\u003e\n\n\u003ctd\u003eWorkflow, limitations, legal issues, and sources\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e07. English User Guide\u003c\/td\u003e\n\n\u003ctd\u003eEnglish instructions for the Swedish working templates\u003c\/td\u003e\n\n\u003ctd\u003eWord + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003e08. Excel – Holiday Pay Liability Reconciliation\u003c\/td\u003e\n\n\u003ctd\u003eNine tabs with balances, controls, deviations, sign-offs, and overview\u003c\/td\u003e\n\n\u003ctd\u003eExcel \/ XLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\u003c\/div\u003e\n\n\u003ch2\u003eExcel for Holiday Pay Liability – Nine Tabs\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eStart, Periods, Balances, Accounting, Controls, Deviations, Sign-off, Overview, and Las_mig.\u003c\/strong\u003e The liability difference is calculated as the holiday pay liability according to the payroll report minus the recorded liability. The tax difference is calculated in the same way. The accounting tab compares the change between the opening and closing liability with the change manually recorded by the user.\u003c\/p\u003e\n\n\u003cp\u003eThe formulas also accept a value of zero, but show no calculated result if any of the comparison values are missing or contain text. No calculation of individuals' holiday pay, employer contribution rates, or agreed insurance\/pension contributions is performed automatically. No macros or integrations are included.\u003c\/p\u003e\n\n\u003ch2\u003eHow to Use the Holiday Pay Liability Reconciliation\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eRetrieve the payroll data.\u003c\/strong\u003e Obtain an individually checked holiday pay liability report from an authorized payroll system with a clear report date and version number.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCheck the terms.\u003c\/strong\u003e Determine the relevant holiday year, accrual year, collective agreement, saved days, and special cases such as variable pay, advance leave, or terminated employment.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eReconcile the liability.\u003c\/strong\u003e Compare holiday pay liabilities and accrued taxes against the recorded balances in the accounts actually used.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eInvestigate differences.\u003c\/strong\u003e Document deviations, the responsible person, source data, and any manual accounting decisions.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSign off.\u003c\/strong\u003e Have the responsible reviewer document internal controls and any remaining reservations before closing.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eThe Swedish Annual Leave Act and K2 Rules from 2026\u003c\/h2\u003e\n\n\u003cp\u003e\u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/semesterlag-1977480_sfs-1977-480\/\"\u003eThe Swedish Annual Leave Act (1977:480)\u003c\/a\u003e regulates, among other things, annual leave, paid holiday days, holiday pay, and holiday compensation. How pay is calculated is affected by the pay model and individual circumstances. Collective agreements may contain special rules. See also \u003ca href=\"https:\/\/verksamt.se\/personal-rekrytering\/ledighet\/semesterlon-semesterersattning\"\u003eVerksamt – calculate holiday pay and holiday compensation\u003c\/a\u003e.\u003c\/p\u003e\n\n\u003cp\u003e\u003ca href=\"https:\/\/www.bfn.se\/fragor-och-svar\/andringar-i-k2-och-k3-fran-2026\/\"\u003eThe Swedish Accounting Standards Board's guidance on changes from 2026\u003c\/a\u003e and \u003ca href=\"https:\/\/www.bfn.se\/wp-content\/uploads\/vl16-10-k2ar-kons2025.pdf\"\u003econsolidated K2 rules, point 17.10\u003c\/a\u003e state that the holiday pay liability should include earned but untaken holiday days and be calculated individually. Statutory employer contributions must be included. Under the change, certain agreed contributions may also be included when the new wording is applied. Always check which regulatory framework and which transitional rules actually apply to the company.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eNote:\u003c\/strong\u003e The fact that certain agreed contributions may be included in the reported liability does not automatically mean that the same amount can be deducted for tax purposes at the same time. A company-specific assessment is required.\u003c\/p\u003e\n\n\u003ch2\u003eRelated Templates on Mallbutiken.se\u003c\/h2\u003e\n\n\u003cp\u003e\u003ca href=\"\/en\/products\/agi-avstamning-arbetsgivardeklaration-lon-word-pdf-excel\"\u003eAGI Reconciliation \u0026amp; Employer Declaration\u003c\/a\u003e for other payroll-related checks. \u003ca href=\"\/en\/products\/lonebudget-personalkostnadskalkyl-2026-2027-arbetsgivaravgifter-pension-budget-utfall-excel-word-pdf\"\u003ePayroll Budget \u0026amp; Personnel Cost Calculation\u003c\/a\u003e for planning. \u003ca href=\"\/en\/products\/bokslutschecklista-avstamningsregister-2026-2027-balanskonton-bokslutsbilagor-arshjul-excel-word-pdf\"\u003eClosing Checklist \u0026amp; Reconciliation Register\u003c\/a\u003e for annual closing. \u003ca href=\"\/en\/products\/semesterpolicy-semesterrutiner-arbetsgivare-2027\"\u003eHoliday Policy \u0026amp; Holiday Procedures\u003c\/a\u003e for the employer's holiday administration.\u003c\/p\u003e\n\n\u003ch2\u003eFrequently Asked Questions\u003c\/h2\u003e\n\n\u003ch3\u003eWhat is holiday pay liability?\u003c\/h3\u003e\n\n\u003cp\u003eHoliday pay liability refers to the company's financial obligation for earned holiday that has not yet been taken or compensated. The actual calculation depends on, among other things, individual entitlements, pay conditions, and the company's accounting rules.\u003c\/p\u003e\n\n\u003ch3\u003eDoes Excel calculate the holiday pay liability for each employee?\u003c\/h3\u003e\n\n\u003cp\u003eNo. It is a register for comparing previously calculated amounts and recorded balances. Individual calculations should be performed in the company's authorized payroll system.\u003c\/p\u003e\n\n\u003ch3\u003eAre employer contributions included in the holiday pay liability?\u003c\/h3\u003e\n\n\u003cp\u003eUnder K2, statutory employer contributions must be included in the calculation of the holiday pay liability. Applicable tax rates and any additional handling are not determined by the template.\u003c\/p\u003e\n\n\u003ch3\u003eWhat is new for K2 from 2026?\u003c\/h3\u003e\n\n\u003cp\u003eThe BFN has changed point 17.10 so that certain agreed contributions may also be included when the change is applied. The actual accounting and tax assessment must be made for the individual company.\u003c\/p\u003e\n\n\u003ch3\u003eDoes the template also work for K3?\u003c\/h3\u003e\n\n\u003cp\u003eYes, as an administrative reconciliation tool, but K3's accounting requirements must be checked separately. The package does not establish a completed K3 valuation.\u003c\/p\u003e\n\n\u003ch3\u003eDo I need to enter personal identity numbers in Excel?\u003c\/h3\u003e\n\n\u003cp\u003eNo. Use only anonymized source references and totals in the workbook; individual data should be kept in the protected payroll system.\u003c\/p\u003e\n\n\u003ch3\u003eHave the documents been reviewed by an external auditor or lawyer?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The material has undergone internal AI-assisted source and technical file checks, but no external professional review.\u003c\/p\u003e\n\n\u003cp\u003e\u003csmall\u003eVersion 1.0 · 24 October 2026 · Svenska Dokumentmallar \/ Mallbutiken.se · Digital delivery in ZIP after purchase.\u003c\/small\u003e\u003c\/p\u003e\n\n\n\u003cdiv data-mb-related-guide=\"month-close-20261024\" style=\"margin:20px 0;padding:16px;border:1px solid #dae5ed;border-radius:10px;background:#f4f8fb\"\u003e\n\n\u003cstrong\u003eFurther Reading:\u003c\/strong\u003e Holiday pay liability is an accounting issue and should not be confused with AGI or VAT declarations. \u003ca href=\"\/en\/blogs\/foretag\/manadsavstamning-moms-agi-semesterskuld\"\u003eRead the full guide to monthly reconciliations\u003c\/a\u003e.\u003c\/div\u003e\n\n\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Standard","offer_id":56009709748566,"sku":"SEMESTERSKULD-V1","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/semesterloneskuld-huvudbild-1600.webp?v=1792819510","url":"https:\/\/mallbutiken.se\/en\/products\/semesterloneskuld-semesterskuldavstamning-bokslut-excel","provider":"Mallbutiken","version":"1.0","type":"link"}