Pay attributable to another month

Pay should be reported in the month it is disbursed – but there are exceptions to this main rule. If the pay disbursed contains certain specific pay types that have been earned during months other than the payment month, those components should be reported as “pay attributable to another month”.

Only the following pay types are classed as “pay attributable to another month”:

Variable pay components that are based on the employee’s performance, such as incentive pay, piecework pay, merit pay and similar. 
Bonuses, profit sharing, gratuities and similar, regardless of whether the remuneration is linked to the employee’s work performance or not.
An outgoing payment in cash of saved holiday days from previous holiday years when an employment ends. In other words, days that have been saved but which belong to a holiday year other than the current holiday year at the time of payment.

Other pay types than those listed above are not classed as “pay attributable to another month” and should be reported for the month in which they are disbursed. This also applies if the pay has been earned over several months, for example retroactive pay increases and holiday pay supplements.

Please note that there have been no changes to which pay types should be included in the pay reported.

How should the pay be distributed over previous months?

What happens if pay is attributable to a year earlier than 2024?

Do you have employees who are leaving?

Then there is probably pay that needs to be attributed to previous months. When an employment is terminated, a payment is often made of the previous holiday year's saved vacation days. It is one of the pay types that must be attributed to previous months.

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