What Happens When an Employee Leaves – Payroll Offboarding in Sweden.

Lilac Flower

When an employee leaves your company — whether by resignation, termination, or the end of a contract — the payroll process doesn’t stop. In Sweden, offboarding has clear rules to follow to ensure proper payment, reporting, and closure.

Here’s what employers need to handle when an employee’s final day is approaching.

Final Salary Payment

The final salary typically includes:

  • Salary up to the last working day

  • Any unused vacation days paid out in cash

  • Other outstanding compensation, such as bonuses or overtime

This payment must be made by the normal payday, unless otherwise agreed.

Vacation Pay on Termination

Any vacation days the employee has earned but not used must be:

  • Calculated based on current salary

  • Paid out in the final payslip

  • Subject to standard tax and employer contributions

If the employee has taken more vacation than earned (so-called advance days), the excess can be deducted if allowed under the agreement.

Notice Period and Benefits

During the notice period:

  • The employee usually continues to earn salary, vacation, and benefits

  • Time off for job searching may be allowed depending on agreement or law

  • Sick leave and parental leave can still apply

All of this affects the final payslip and must be included in the payroll data.

Employer Declarations and Reporting

The final payment and offboarding must be reported in:

  • The monthly employer declaration to Skatteverket

  • The year-end income summary (kontrolluppgift if applicable)

Even after the employee leaves, the employer may receive queries from Skatteverket, so documentation must be kept.

Certificate of Employment

In Sweden, an employee has the right to request a certificate (arbetsgivarintyg) detailing:

  • Employment dates

  • Position

  • Salary

  • Reason for leaving (optional)

This document is often needed for unemployment benefits and must be accurate.

Access and System Cleanup

It’s also good practice to:

  • Revoke access to portals, systems, and email

  • Archive payroll data and contract documents

  • Remove the employee from time reporting tools

We guide you through a secure and structured offboarding to avoid data risks and confusion.

How We Help

We handle:

  • Calculation of final salary and vacation pay

  • Adjustment of employer contributions

  • Reporting to Skatteverket

  • Delivery of payslip and termination certificate

  • Secure documentation via our Stay-in-touch-Portal

Conclusion: A Clean Exit Matters

Payroll offboarding in Sweden is more than just a final paycheck — it’s a legal and financial wrap-up that affects taxes, benefits, and compliance.

We make sure everything is closed out correctly — with no loose ends.