Non-recurring income (NRI) refers to payments or adjustments that are not part of an employee's regular salary. These may include mandatory benefits, bonuses, or other one-time payments required by local labor laws. Below, we explain how NRI is billed and provide an example of how it appears on invoices for Swedish employees.

When non-recurring income is submitted through the platform after the main payroll invoice has been published, it is billed separately. This is done via a supplemental invoice, which is issued in addition to the regular payroll invoice. For example, if the main payroll invoice is published on the 6th of the month, any NRI submitted afterward will appear on a separate invoice. This ensures that all adjustments are accounted for without disrupting the main payroll process.

The "non-recurring income" line item on an invoice represents specific payments or adjustments. For instance, in Sweden, this line item often corresponds to mandatory vacation pay (known as Semestertillägg or holiday supplement) under the Swedish Annual Leave Act (Semesterlagen). For monthly paid employees, a holiday supplement is calculated as a percentage of their monthly salary for each earned vacation day. Some employers pay this supplement when leave is taken, while others pay the accrued amount as a single annual payment.

While the Swedish vacation pay example highlights one type of NRI, similar adjustments may exist in other countries based on local labor laws. These payments are typically itemized on invoices to ensure transparency and compliance with legal requirements. By understanding how NRI is billed and represented on invoices, employers and employees can better manage payroll processes and ensure compliance with local regulations.