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Holiday pay & holiday supplement

Calculate Swedish holiday pay 2026 under the same-pay rule (0.43% supplement) or the percentage rule (12%), plus compensation for unused days.

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How holiday pay is calculated

The Swedish Annual Leave Act gives 25 holiday days per year. The qualifying year runs 1 April–31 March, and the holiday year follows it. With a fixed monthly salary the same-pay rule normally applies: you keep your ordinary monthly salary during the holiday and additionally receive a holiday supplement of 0.43% of the monthly salary per paid holiday day taken. Many collective agreements raise the supplement to 0.8%.

With variable or hourly pay the percentage rule applies: holiday pay is 12% of the qualifying pay during the qualifying year (0.48% per holiday day, which equals 12% at 25 days). The same percentage is used for holiday compensation, paid for earned but unused days when the employment ends – no later than one month after the last day of employment.

Holiday days beyond 20 per year may be saved for up to five years. Certain absence still qualifies for holiday pay, for example sick leave up to 180 days and parental leave up to 120 days. Collective agreements may give both more days and a higher supplement than the law.

Source: the Swedish Annual Leave Act (1977:480), 2026. Guidance only – your collective agreement takes precedence over the statutory minimum.

Swedish holiday pay under the Annual Leave Act 2026
ItemLevelApplies to
Holiday days per year25statutory minimum
Holiday supplement per day0,43 %same-pay rule, fixed monthly salary
Holiday supplement per day0,80 %common level in collective agreements
Holiday pay12 %percentage rule, variable pay (0.48% per day)
Holiday compensation12 %unused days when employment ends
Saved daysbeyond 20 per year, for 5 yearsAnnual Leave Act, section 18

Updated for 2026 · Source: Skatteverket / SCB · About the calculations

Frequently asked questions

How large is the Swedish holiday supplement?

The statutory holiday supplement (semestertillägg) is 0.43% of the monthly salary per paid holiday day taken. On a 30,000 kr monthly salary that is 129 kr per day, or 3,225 kr for 25 days. Many collective agreements raise it to 0.8%, giving 240 kr per day.

What is the difference between the same-pay rule and the percentage rule?

The same-pay rule (sammalöneregeln) applies to a fixed monthly salary: you keep your ordinary salary during the holiday and additionally receive the supplement. The percentage rule (procentregeln) applies to variable or hourly pay: holiday pay is 12% of the qualifying pay during the qualifying year. The percentage rule must also be used when the variable part of the pay is at least 10 percent of the total.

How is holiday compensation calculated?

Holiday compensation (semesterersättning) is 12% of the qualifying pay at 25 holiday days, i.e. 0.48% per holiday day. With an entitlement of 30 days the rate becomes 14.4%. It is paid for earned but unused days when the employment ends, no later than one month after the last day of employment.

How many holiday days are you entitled to in Sweden?

The Annual Leave Act gives 25 holiday days per holiday year. The qualifying year runs 1 April–31 March and the holiday year follows it, so days earned last year are taken this year. Days beyond 20 per year may be saved for up to five years.