{"id":1375,"date":"2023-08-21T07:33:10","date_gmt":"2023-08-21T07:33:10","guid":{"rendered":"https:\/\/viborgloen.dk\/?p=1375"},"modified":"2023-10-05T12:29:26","modified_gmt":"2023-10-05T12:29:26","slug":"loenadministration-ved-aarsskifte","status":"publish","type":"post","link":"https:\/\/viborgloen.dk\/index.php\/2023\/08\/21\/loenadministration-ved-aarsskifte\/","title":{"rendered":"L\u00f8nadministration ved \u00e5rsskifte"},"content":{"rendered":"\t\t
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L\u00f8nadministration ved \u00e5rsskiftet<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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I forbindelse med \u00e5rsskiftet er der meget at huske for dig, der arbejder med l\u00f8nindberetning. Korrekt indberetning og afslutning af \u00e5ret, kan spare dig for besv\u00e6r og ekstra opgaver i det nye \u00e5r. <\/p>\n

I dette indl\u00e6g gennemg\u00e5r vi de opgaver, du skal huske i forbindelse med \u00e5rsafslutningen, s\u00e5 du kommer godt fra start i det nye \u00e5r.<\/p>\n

At lave \u201dgammel\u201d l\u00f8n, hvor l\u00f8n f\u00f8rst er til disposition den efterf\u00f8lgende m\u00e5ned, er normalt ikke noget problem for \u00e5rets f\u00f8rste 11 m\u00e5neder. For december m\u00e5ned er det dog anderledes. Udbetales december l\u00f8nnen med dispositionsdato i januar m\u00e5ned, tilh\u00f8rer l\u00f8nnen skattem\u00e6ssigt det nye indkomst\u00e5r. Det giver problemer i forhold til fradrag, pension og feriepenge.<\/span> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Helt konkret betyder det, at medarbejderens indt\u00e6gt i det gamle \u00e5r bliver mindre end forventet, og indt\u00e6gten i det nye \u00e5r bliver st\u00f8rre end forventet. Det kan f.eks. have betydning for de medarbejdere som ligger t\u00e6t p\u00e5 topskattegr\u00e6nsen, som g\u00e5r p\u00e5 efterl\u00f8n eller p\u00e5 anden m\u00e5de overg\u00e5r til overf\u00f8rselsindkomst. Ligesom det betyder, at pensionsindbetalinger bliver mindre det ene \u00e5r og st\u00f8rre det andet.<\/p>

Det er derfor vigtigt at have fokus p\u00e5 december l\u00f8nnen og holde godt \u00f8je med seneste frist for indberetning. Bruger du et andet l\u00f8nsystem end DataL\u00f8n, s\u00e5 tjek din udbyders frister.<\/p>

Har du udbetalt aconto l\u00f8n eller et decideret forskud er det vigtigt, at f\u00e5 det k\u00f8rt korrekt igennem l\u00f8nsystemet som bruttol\u00f8n minus am-bidrag og A-skat, s\u00e5 medarbejderens \u00e5rsopg\u00f8relse til Skat bliver korrekt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Medarbejderfratr\u00e6delse til nyt\u00e5r<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Hver gang en medarbejder fratr\u00e6der, er det din opgave at s\u00f8rge for at registrere det i dit l\u00f8nsystem og samtidig sikre, at medarbejderens ferieregnskab mv. bliver korrekt.<\/p>

Fratr\u00e6der medarbejderen i slutningen af \u00e5ret, er det vigtigt at v\u00e6re opm\u00e6rksom. I s\u00e5danne tilf\u00e6lde, skal du nemlig hurtigst muligt s\u00f8rge for at opg\u00f8re ferie, SH-opsparing, fritvalgsopsparing og hvad end medarbejderen ellers m\u00e5tte have til gode – det skal senest g\u00f8res sammen med decemberl\u00f8nnen. N\u00e5r du ikke at opg\u00f8re de forskellige poster f\u00f8r efter \u00e5rsskiftet, vil det p\u00e5virke det nye indkomst\u00e5r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Opg\u00f8relse af fritvalgsopsparing ved \u00e5rsskifte<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Hvis Fritvalgsopsparing er en del af medarbejderens overenskomst eller ans\u00e6ttelsesaftale, er det deri, du kan se, hvordan den skal opg\u00f8res ved \u00e5rsskiftet.<\/p>

Skal indest\u00e5ende p\u00e5 Fritvalgsopsparing udbetales ved \u00e5rsskiftet, s\u00e5 skal dette ske senest sammen med december l\u00f8nnen. Bel\u00f8b, der skal udbetales, kan findes p\u00e5 medarbejderens l\u00f8nseddel.<\/p>

Bruger virksomheden DataL\u00f8n, s\u00e5 bliver rest Fritvalgsopsparing automatisk overf\u00f8rt til n\u00e6ste \u00e5r, hvor medarbejderen s\u00e5 selv kan tage stilling til, hvad der skal ske med opsparing. Bruger du ikke Datal\u00f8n, s\u00e5 tjek procedurer med din udbyder.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Opg\u00f8relse af SH-opsparing ved \u00e5rsskiftet<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Hvis medarbejdere ved \u00e5rsskiftet har s\u00f8gnehelligdagsopsparing (SH) til gode, s\u00e5 kan du v\u00e6lge at udbetale denne. Hvordan rest SH-opsparing skal opg\u00f8res afh\u00e6nger af virksomhedens overenskomst eller efter, hvad der er aftalt i ans\u00e6ttelseskontrakt.<\/p>

Rest SH-opsparing kan udbetales med l\u00f8nnen, dog senest sammen med december l\u00f8nnen. Udbetales l\u00f8n sammen med SH-opsparing, skal du selv beregne saldoen af den aktuelle l\u00f8n. Bruger virksomheden DataL\u00f8n, s\u00e5 kan du under fanen “Medarbejder” ” Ret medarbejder” tilv\u00e6lge automatisk udbetaling af rest-SH-opsparing ved \u00e5rsskiftet. P\u00e5 den m\u00e5de slipper du for selv at holde \u00f8je med rest SH-opsparing ved \u00e5rsskiftet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Feriefridage nulstilles ved \u00e5rsskiftet<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Har medarbejder ret til feriefridage og bruger du DataL\u00f8n til at registrere disse, s\u00e5 skal du v\u00e6re opm\u00e6rksom p\u00e5 at system nulstiller feriefridage ved \u00e5rsskiftet.<\/p>\n

Eksempel:<\/strong>\u00a0Har medarbejder for eksempel optjent 5 feriefridage pr. 1. maj, men har kun afholdt 3 dage pr. 31. december. S\u00e5 skal du ind opskrive med 2 dage i januar. Dette g\u00f8r du ved, at ligge 2 dage ind p\u00e5 l\u00f8ndel 45 med l\u00f8nk\u00f8rsel i januar. Rest feriefridage p\u00e5 2 dage vil s\u00e5 igen fremg\u00e5 af saldofelter for januar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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L\u00f8nafstemning i e-indkomst<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Husk at den sikre vej til at undg\u00e5 afstemningsproblemer imellem Datal\u00f8n og e-Indkomst er at s\u00f8rge for, at alle l\u00f8ntransaktioner k\u00f8rer via Datal\u00f8n.<\/p>\n

Som en del af \u00e5rsafslutningen b\u00f8r du afstemme virksomhedens l\u00f8noplysninger til eIndkomst. G\u00f8r du brug af et l\u00f8nsystem, s\u00e5 f\u00e5r du typisk en afstemningsliste som skal bruges til dette. I DataL\u00f8n bruger du \u201dafstemningsliste for arbejdsgiver\u201d, som indeholder saldi for \u00e5ret.\u00a0\u201dDu kan afstemme v\u00e6rdierne i de enkelte felter p\u00e5 medarbejderens afstemningsliste med den seneste l\u00f8nseddel. Og tilsvarende kan du afstemme v\u00e6rdierne i felterne for arbejdsgiver med det seneste bogf\u00f8ringsbilag\u201d.<\/em><\/p>\n

Hvis l\u00f8nafstemning i eIndkomst ikke stemmer overens med dit l\u00f8nsystem, skal du f\u00f8rst finde ud af hvilken periode uoverensstemmelsen drejer sig om, og derefter hvilke medarbejdere der er ber\u00f8rt. Her er der ingen nemme l\u00f8sninger,\u00a0s\u00e5 p\u00e5 med handsken og i gang med opgaven<\/em><\/strong>. F\u00f8rst skal du sammenligne de enkelte m\u00e5neder i bogf\u00f8ringsbilag med de tilsvarende m\u00e5neder i eIndkomst.<\/p>\n

N\u00e5r du s\u00e5 har identificeret uoverensstemmelsen, skal den rettes i enten l\u00f8nsystem og\/eller i eIndkomst. Stemmer l\u00f8nsystemet skal differencen rettes i eIndkomst ved at till\u00e6gge eller fratr\u00e6kke det bel\u00f8b, der er indberettet for meget. Stemmer eIndkomst skal du, hvis du bruger DataL\u00f8n, lave korrektioner i DataL\u00f8n og efterf\u00f8lgende slette de indberetninger DataL\u00f8n laver i eIndkomst.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Merindbetaling p\u00e5 pension inden \u00e5rsskiftet<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Hvis du har medarbejdere som \u00f8nsker at indbetale ekstra p\u00e5 deres pension inden \u00e5rsskiftet, s\u00e5 kan det g\u00f8res p\u00e5 forskellige m\u00e5der. Du kan enten forh\u00f8je medarbejderens bidragsprocent eller vedkommendes faste bidragsbel\u00f8b. Se nedenst\u00e5ende eksempel fra DataL\u00f8n.<\/p>\n

Eksempel:\u00a0Medarbejderen \u00f8nsker hele sin l\u00f8n for december overf\u00f8rt til pension:<\/p>\n

Medarbejderen f\u00e5r 20.000,00 kroner i ferieberettiget l\u00f8n og ATP udg\u00f8r 94,65 kroner. Der er i forvejen en medarbejderbetalt pension p\u00e5 4 procent af l\u00f8nnen som er 800,00 kroner. V\u00e6r opm\u00e6rksom p\u00e5, at bel\u00f8bet maksimalt kan v\u00e6re den ferieberettigede l\u00f8n minus ATP minus det ordin\u00e6re pensionsbel\u00f8b p\u00e5 800,00 kroner. Det ekstra pensionsbel\u00f8b kan derfor i dette tilf\u00e6lde h\u00f8jst udg\u00f8re 19.105,35 kroner.<\/p>\n


Indberetning til statistik:<\/strong>
B\u00e5de Danmarks Statistik og Dansk Arbejdsgiverforening indsamler l\u00f8bende l\u00f8ndata fra danske virksomheder. Det g\u00f8r de for kunne m\u00e5le og belyse udviklingen i det danske samfund. Det kan h\u00e6nde, at din virksomhed bliver udvalgt til at skulle indberette statistik. I s\u00e5danne tilf\u00e6lde vil du modtage et brev om det hvor der ogs\u00e5 st\u00e5r hvordan du skal indberette.<\/p>\n

DataL\u00f8n kan s\u00f8rge for at der l\u00f8bende vil blive indberettet til de forskellige statistikmodtagere. Det eneste du skal s\u00f8rge for, er at tilmelde din virksomhed, samt dine medarbejdere i systemet, inden du laver l\u00f8n for januar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Relaterede indl\u00e6g<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tL\u00f8ngennemsigtighed\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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En ny lov om l\u00f8ngennemsigtighed er tr\u00e5dt i kraft og skal v\u00e6re udrullet inden 2026. Lovet skal sikre ligel\u00f8n mellem k\u00f8nnene.<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tL\u00e6s mere\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\tIndberetning af l\u00f8nstatistik\t\t\t<\/a>\n\t\t<\/h4>\n\t\t\t\t
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F\u00e5 hj\u00e6lp til indberetning af l\u00f8n statistik til DST, DA & FA. Eller se hvordan Viborg L\u00f8n & HR kan g\u00f8re det for dig.<\/p>\n\t\t<\/div>\n\t\t\n\t\t\n\t\t\tL\u00e6s mere\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Til dig der arbejder med l\u00f8nindberetning. Her er seks ting du skal huske i forbindelse med l\u00f8nadministration ved \u00e5rsskifte.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"post_folder":[],"class_list":["post-1375","post","type-post","status-publish","format-standard","hentry","category-loen"],"yoast_head":"\nL\u00f8nadministration ved \u00e5rsskifte - Viborg L\u00f8n & HR<\/title>\n<meta name=\"description\" content=\"Til dig der arbejder med l\u00f8nindberetning. 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