Correction run (Sweden)

Nmbrs Sweden has a unique function for corrections where you can easily adjust information in a previous period, the system will then automatically calculate the changes. In this article you can read more about what you can correct and how to perform a correction run. 



What can Nmbrs correct?

If you need to change, for example, an employee's salary, schedule, leave, bonus, taxes etc then you change to the period from where the change should apply, lock up to unsecure mode and adjust to the correct setting. The full payslip is calculated again when you do a correction run. Any differences are displayed on the payslip with the correction.

Changes in gross payment are taxed and journalized according to cash principle. In some cases it's possible to change the bookkeeping to the accrual principle (read more here).

If you change something in a previous period on company level, all employees will be included in the correction run.


Cash principle

According to the Swedish tax authority Skatteverket, companies must pay taxes and insurance according to the cash principle. This means that changes in gross payments that are applied back in time should be taxed in the period that the payment occured. In Nmbrs all changes that happen retroactively and trigger a gross payment are handled with cash principle rule.

The tax setting SINK 25% or Tax Relief 25% can not be corrected retroactively according to cash principle. Be aware that this can have implications on how payments are taxed if you change these tax settings in the past.

Payroll run

There are two ways to do a correction run. You can correct changes in previous periods together with the normal run or create a seperate correction run for only the corrections. 


Only a correction run


Normal run + correction 



How do I change salary retroactively?

Your company's current period is 2020-6 (the company has payment in advance). Lisa has 30 000 SEK in monthly salary and it's decided after months of negotiation that she will get 35 000 SEK from the 1st of February 2020. Lisa was sick for three days and on vacation for three days in March.


Choose period

In the top right corner you change the period from when the changes should apply. You have to unlock the period to edit settings in a past period. In this case we want the changes to apply from 2020-2.




Change salary

Open the module 'Salary' and change the salary to what the employee should have had. In this case Lisa should've had 35 000 SEK.





Payroll run (with correction)

When you create a normal run for 2020-6 you can see that there's a correction run between 1/2-2020 and 31/5-2020. By pressing on 'run all period(s) incl. retroactive correction' all changes for Lisas salary will show on the payslip for 2020-6.




Old payslip 2020-4 (with sick leave and vacation)

In period 2020-4 when Lisa was sick and on vacation the amount was previously calculated based on her salary at the time, 30 000 SEK. (Company has payment in advance)




Payslip 2020-6 with corrections from 2020-2

On the new payslip for 2020-6 (payslip per run) you can see Lisas new salary plus the corrections with 5000 SEK from 2020-2 to 2020-5.

The days in period 2020-4 when Lisa were sick and on vacation have been corrected. Since the calculation of sick leave and vacation is based on the employee's wage, Nmbrs has automatically calculated the difference which is displayed in the total amount. 

All corrections are taxed according to one time tax table since they are not a normal payment (see wage code 8701).




Create a correction run for previous years

You can read more about how you perform a correction run for previous years. This is a step-by-step guide and often you have to follow with a correction in current year.


Create a correction run for current year

Here you get a step-by-step guide of how you perform a correction run for current year.


Delete retroactive changes

You can read more about how to delete retroactive changes.


Negative values in corrections

When you execute a retroactive run with a negative payment for the employee then make sure that the employee has agreed to pay the overpaid amount themselves. A negative value cannot be deducted from the employee by Nmbrs via the regular payment file and you have to adjust the gross amount to be 0.

The gross amount needs to be 0 since the tax authorities (Skatteverket) won't accept a negative gross salary and negative taxes in the Wage Tax Declaration.



The journals via integration will be automatically processed according to cash principle. Read more here of the different bookkeeping principles.




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