FERberegningen

FERberegningen, or feriepengeberegningen, is the calculation used to determine an employee’s holiday pay entitlement in many Nordic wage systems. It combines earnings data from a defined reference period with a statutory or agreement-based rate to establish how much feriepenge an employee will receive for the upcoming holiday year. The calculation supports budgeting for paid holidays and is typically carried out by the employer and reported to payroll systems.

Key concepts include the feriegrunnlag (holiday pay basis), which normally consists of wages earned during the reference year, subject to rules about which payments are included or excluded. The feriepengeprosent (holiday pay rate) is defined by law or by collective agreements and determines the share of the feriegrunnlag that becomes feriepenge. The resulting feriepengebeløp is paid either as separate feriepenge distribution or as part of ongoing payroll, depending on local rules and company practice.

Calculation steps often follow a standard sequence: identify the holiday year and the reference year; determine feriegrunnlag from eligible earnings; apply the feriepengeprosent to obtain the feriepengeamount; account for any special cases such as changes in employment status, partial years, or termination; and decide the timing and method of payment (during holidays or as a separate payout). Records are typically maintained for audit purposes, and the outcome affects payroll, annual statements, and tax reporting.

Variations exist between countries, sectors, and collective agreements. For precise amounts and eligibility, refer to the applicable national legislation, collective agreements, and company policies.