Search

Employee care-benefits: (Personalvårdsförmån /friskvård /motionsvård)

These are benefits of lesser value (meaning: lesser than salary value) provided by employer to employees in order to create better working /health conditions to work. It can be from fruits and refreshments at the office /workplace up to a wellness allowance in sports facilities and training courses.

Most of these benefits are tax-free payments to employees (no other taxed costs either, such as social taxes nor deductions of any kind). However, products to promote and help wellness are not tax free (running shoes, skis, all sort of bought or leased equipment).

In order for these benefits to be considered as personnel care benefits, they should be aiming to all the employees in the company and not total over 5000kr per year. If the employer pays more than 5 000kr per year, the whole amount has to be taxed as salary.

Some examples: gym card, personal trainer services, lighter food items in the office (that does not qualify as separate meals), well-being / entertainment trips and outings.

Also, over the internet wellness services are considered in, such as internet-based trainings programs, weight-loss programs, applications for nutrition and pulse measuring.

All benefit payments are to be backed up with proof, which means spare and bring checks and invoices for the services and allowance used and bought.

More information here. Feel free to ask us for guidance too.

1 view

Recent Posts

See All

Employer tax relief with young employees.

Swedish government has sent a proposal to the parliament for a temporarily (June, July, August 2021) lower employer /social taxes for the “young workforce”. Young workforce means persons born between

INK1 updates from Skatteverket

This is a Swedish Tax Agency’s notification about INK1 - Private Income Declarations for year 2020. Skatteverket have started to send out Income Declarations for private persons from March 4th via dig

New information regarding tax deferral

The Government has now decided that already deferred tax payments can be deferred additional 1 year. (Before this new decision, companies could only defer tax payments by 1 year, now there is a possib