How does the ongoing handling of ATK and ATF work?

Balances in the Employee register

Balances in the payroll preparation

Ongoing accrual – ATK

Ongoing accrual – ATF

Withdrawal of day off

Overview view for annual routines

Employees changing agreement

Balances in the Employee register

Via Personnel > Employees > the folder ATK/ATF, you can view and manage the employee's agreement and balances. At the top of the page, specify the agreement that applies to the employee. Normally, it is the agreement for the personnel category that applies, but you can also select a personal agreement. For employees not covered by ATK or ATF, you should not enter any agreement.

The agreement you specify under this folder applies to the selected employment period. This means you can choose different agreements for different employment periods. If you do so, it is the agreement in the last employment period during the ATK/ATF period that will be used.

Below the option for agreement, you will find the employee's current balances for the different periods. At the top, marked in blue you see the balance for the current qualifying period. At the bottom, marked in green you see the current balance for the withdrawal period.

The example below applies to an employee with ATK. Under the folder ATK/ATF in the Employee register, you see the earned amount for the current qualifying period, as well as earned, withdrawn, and remaining balances for both amount and hours during the withdrawal period when the employee has chosen to take paid time off.

Under the button Historical data you will also find old completed withdrawal years in an overview list.

The example below applies to an employee with ATF. Here, you see earned hours for the current qualifying period, as well as earned, taken out, and remaining hours for the withdrawal period.

Balances in the payroll preparation

You can also see the employee's current balances for the withdrawal period and the qualifying period at the bottom of the payroll preparation, under the folder ATK/ATF. Please note that ingoing and outgoing values here refer to the current payroll run and should not be confused with the total earned value for the year.

The example below applies to an employee with ATK.

The example below applies to an employee with ATF.

By pointing to the in the-icon, you get more information on which agreement is applied, qualifying period, withdrawal period, as well as the employee's choice.

Ongoing accrual – ATK

For the working time account, a certain percentage of ATK-qualifying allowance is allocated. The percentage is entered directly into the ATK agreement, and you determine which pay codes are included in the calculation base using the checkbox on the Payroll folder in the pay code register, as shown in the example below.

Accrual calculation is done as follows:

Earned amount = Base SEK pay code * Allocation percentage

Under the folder ATK in the payroll preparation, you see how much has been accrued during the payroll run.

Ongoing accrual – ATF

For the shortening of working hours, you accrue a certain number of minutes per full-time working week. This is set in the ATF agreement. To know how many hours have been accrued, the system needs to know the number of hours worked to be used as the calculation base. You specify this on the pay codes from which hours should be summed, on the Payroll folder in the pay code register, as shown in the example below.

Accrual calculation is done as follows:

Minutes earned = Base hours (pay code) Actual working time measure * Allocation /week * Contractual working hours

Withdrawal of day off

Employees who have the option to take their accrued entitlement as paid time off can do so continuously throughout the withdrawal period. When the time off is registered with a pay code, the balance decreases if the pay code is set up to do this. For ATK, both the balance for amount and hours should decrease during withdrawal, and for ATF, only the balance for hours is reduced. On the pay code for withdrawal, the checkboxes shown in the image beside are found in the pay code register, on the Payroll folder.

This is how it will look for ATK when both amount and hour balances are reduced.

This is how it appears for ATF when only the hour balance is reduced.

Overview view for annual routines

To get an overview of all employees and work with the annual routines that will be covered in detail later, there is an overview available under Administration > Actions processed > Annual routines > ATK/ATF turn of the year.

In the overview, you see all employees in the company who have any ongoing ATK/ATF years (qualifying period, selected period, or withdrawal period). The columns in blue show earned balance for the current qualifying period. The columns in yellow display the balance for the selected period, where the employee is currently choosing what to do with it. The columns in green show the remaining balance for the current withdrawal period.

The list is grouped so that employees in the same stage are shown together. In the example below, the new withdrawal period has been implemented for the employee at the top of the list, but not for the others. This results in two separate groups, showing which date ranges the different balances were earned.

The list in this view can be exported to Excel.

Employees changing agreement

For employees who change business or are rehired during the same qualifying period and with that should be covered by another ATK/ATF agreement, there are some important things to consider. The agreement applicable to the employee pertains to the selected employment period. That means you can choose different agreements for different employment periods, and it is the agreement in the last employment period during the ATK/ATF period that will apply.

This will affect several different things in the handling:

The accrual
Since accrual is ongoing in every payroll run, the latest applicable agreement at the time of the payroll run determines how the accrual will be.

Example:
An employee first has an ATK agreement with 2% accrual during the payroll runs for April, May and June. Before the July payroll run, a new employment period is created with an ATK agreement awarding 2.5% accrual. This means that from the July payroll run, the accrual will be 2.5%. The accrued balance will then be a mix of accruals at 2% and 2.5%. The total balance will then be managed in the same way as all other balances during the year-end routines.

Agreement with a different type or date range
If an employee changes business resulting in a different type of agreement (ATK/ATF) or a different qualifying/withdrawal period, the system will not automatically recognise what should be done. The system will continue to calculate according to the last agreement, which can have various consequences in different situations. For this type of change, you need to manually ensure that everything is correct at the time of change. Our recommendation is to pay out all remaining balances from the earlier employment in order to start from zero with the new one.

Annual routines
Employees who have changed agreement during the qualifying period will, in connection with the annual routines, apply the rules from the agreement that is last valid during the qualifying period. This applies, for example, to the rules for the employee's choice.

Related articles:

What is working time account (ATK) and shortening of working hours (ATF)?
What are the annual routines for working time account (ATK)?