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.