What is Non-Recurring Income (NRI) in Payroll Invoices, and How is it Billed?
Non-recurring income (NRI) refers to one-time payments or adjustments that are not part of an employee's regular salary. These can include statutory bonuses, retroactive salary adjustments, one-time allowances, or other ad-hoc payments required by local labor laws.
Types of Non-Recurring Income
Non-recurring income falls into three main categories:
Statutory payments — legally mandated payments, such as the Decree Bonus in Guatemala or public holiday surcharges in Italy.
Adjustments — retroactive salary corrections, such as Brazil's dissídio, or reconciliations for prior payroll errors.
One-time payments — bonuses, leave encashment, sickness benefits, and similar items.
Country-Specific Examples
Sweden: the "non-recurring income" line item commonly reflects the mandatory holiday supplement (Semestertillägg) under the Swedish Annual Leave Act. For monthly paid employees, this is calculated as a percentage of monthly salary per earned vacation day, paid either when leave is taken or as a single annual payment.
Guatemala: a statutory Decree Bonus of Q250.00 per month.
Italy: public holiday surcharges for specific holidays.
Brazil: retroactive salary adjustments (dissídio).
These items are itemized on invoices to ensure transparency and compliance with local requirements. To see a breakdown of recurring and non-recurring income for an employee, open their payslip in the platform under the Documents section.
Cut-Off Dates and How NRI Is Billed
To be included in a given month's payroll, non-recurring income must be submitted by the 15th of that month. The invoice for that payroll cycle is then released on the 5th of the following month.
For example, Guatemala mandates a Decree Bonus of Q250.00 monthly, Italy includes public holiday surcharges for certain holidays, and Brazil processes retroactive salary adjustments (dissídio). Note that dissídio can cascade to affect other salary components tied to base pay — such as overtime rates, vacation pay, and benefits — since these are often calculated as a percentage of or in reference to the base salary.
Regional variations:
Philippines: entries made on or before the 7th are included in the 15th pay date; entries made between the 8th and 15th are included in the 30th pay date.
Malaysia: combine multiple items in the same category into a single entry before the cut-off. Different categories (e.g. commission and bonus) must be submitted as separate entries.
Submitting or Correcting an NRI Entry
To add or edit a non-recurring income entry:
Open the employee's profile.
Go to the Compensation tab.
Select Non-Recurring Income.
To add a new entry, enter the amount and category. To edit an existing one, locate it, click View, and update the amount.
Save your changes before the 15th cut-off to have it included in that month's payroll.
FAQs
What happens if I submit holiday pay after the 15th?
It will be included in the next payroll cycle, invoiced the following month.
How do I submit non-recurring payments for Malaysia payroll?
Submit under each employee's profile before the cut-off. Combine items in the same category into one entry, and use separate entries for different categories (e.g. commission and bonus).