Taxable benefits
When an employer covers a private living expense, this is considered a taxable benefit. As an employee, this means you are required to pay tax on the benefit. The employer is responsible for ensuring that the benefit is reported correctly. The value of the benefit will appear on your monthly income statement to the Swedish Tax Agency (Skatteverket), and it forms the basis for the university’s employer contributions.
Uppsala University is a government authority and must comply with the Public Procurement Act when purchasing goods and services. Purchases should be made via Proceedo or by invoice and private out-of-pocket expenses should be avoided as far as possible.
To ensure correct reporting and taxation in accordance with current legislation and the guidelines from the Swedish Tax Agency, the following procedures apply to taxable benefits such as healthcare compensation, meal benefits, membership fees, housing benefits, and taxable visa expenses. If Uppsala University covers other private living expenses, these must also be taxed as benefits, and such cases should be handled in consultation with your HR at the department.
The Head of Department, or equivalent, is ultimately responsible for ensuring that benefits are reported and taxed correctly. When proxy registration is required in Primula Web, it must be carried out by administrative support staff at the department or equivalent. The responsibility for assigning this task lies with the Head of Department or equivalent.
If you want to read more about procurement and purchasing, you can do so on Medarbetaringången
How to register taxable benefits
Guide (only in Swedish)
Meal benefits
If you are offered a meal by your employer, it is considered a meal benefit. Free meals are normally a taxable benefit, and the value is determined according to a standard rate. However, in some cases you may receive a free meal without being taxed for it, for example in connection with internal entertainment such as conferences and training.
Tax-exempt meal benefit
Examples of tax-exempt meals:
- Entertainment (internal and external), such as conferences, internal courses, and training.
- Hotel breakfast included in the price of overnight accommodation during a business trip.
- Meals on public transport included in the price of the journey.
You are also not liable to pay tax on a meal benefit if the meal is provided by someone with no connection to your employer and is offered without any requirement for something in return from you.
Taxable meal benefit
If you receive a meal that is not tax-exempt, you must pay tax on the benefit. The meal benefit is valued at a standardised amount, which is determined annually by the Swedish Tax Agency. This standard value is intended to correspond to the savings you make in your private expenses.
Read more about meal benefits on the Swedish Tax Agency's website (in Swedish only)
The organiser of the meal or event is responsible for informing participants that the meal is taxable and for completing the EA1 form (Support template for representation and related events), with support from administrative support staff at the department if necessary.
When proxy registration is required, it must be completed in Primula Web by administrative staff at the department.
Meal benefits are registered as follows
For invoices relating to meals:
- Attach the completed EA1 form (Support template for entertainment and related events) in Proceedo. The EA1 form specifies any other supporting documentation that may also need to be attached, e.g. agenda.
- The administrative staff who handle the invoice are responsible for registering the meal benefit in Primula Web for all employees. NOTE This only applies to persons receiving a salary or fee from Uppsala University.
For private expenses relating to meals (in exceptional cases):
- The person incurring the expense must attach the completed EA1 form (Support template for entertainment and related events) to the expense report or travel expense report in Primula. EA1 specifies any other supporting documentation that may also need to be attached, e.g. agenda.
- The administrative staff who A/C code the case are responsible for ensuring that the meal benefit is registered in Primula Web.
Important for business trips:
- Meals must be reported by the respective employee in the travel expense report, including any meal deductions and meal benefit, so that the correct subsistence allowance can be paid.
- Expenses for representation during business trips are reimbursed in accordance with point 1 above.
- Expenses for other food are not reimbursed – they are covered by the subsistence allowance.
- The person reviewing the travel expense report checks the meal information to ensure that it is reported and taxed correctly.
Membership fees
Membership fees in various professional and trade associations or other interest groups are regarded by the Swedish Tax Agency as a taxable benefit when the employer bears the cost. This applies regardless of whether the membership is linked to employment or not. In addition to the membership fee, many professional and trade associations charge a special service fee for services provided to members (e.g. member magazines, specialist literature, courses, conferences). Service fees are usually kept separate from membership fees and are not treated as membership fees for tax purposes. Service fees are tax-free.
Read more about the Swedish Tax Agency's rules on membership fees (in Swedish only)
The benefit is registered as follows
Invoices:
The administrative support staff who handle the invoice are responsible for registering the benefit in Primula Web.
Expenses (in exceptional cases):
- The expense is registered in Primula Web (see the guide Apply for Reimbursement for Other Expenses).
- The administrative staff who A/C code the case review the information to ensure that it is reported and taxed correctly. If it is registered as a membership fee, the benefit is paid out automatically.
Taxable visa
If you, as an employee, receive a visa of major private benefit paid for by your employer, the Swedish Tax Agency considers it a taxable benefit.
Taxable visas are registered as follows
Invoices:
The administrative staff who handle the invoice are responsible for registering the benefit in Primula Web.
Expenses (in exceptional cases):
- The expense is registered in Primula Web (see the guide Apply for Reimbursement for Other Expenses).
- The administrative staff who A/C code the case review the information to ensure that it is reported and taxed correctly. If it is registered as a taxable visa, the benefit is paid out automatically.
Healthcare reimbursement
The University reimburses a certain part of the cost of medical care, physiotherapy, hospitalisation and medicines. Medical reimbursement is a taxable benefit.
More information on reimbursement of healthcare and medicines
Housing benefit
If you as an employee have your accommodation paid for by your employer, the Swedish Tax Agency regards this as a taxable benefit, except for accommodation during business trips. You pay tax on a standard amount set by the Swedish Tax Agency each year, based on the size and location of the accommodation.
Housing benefits are registered as follows
The administrative support staff who handle the invoice or payment are responsible for registering the housing benefit in Primula Web according to the current standard amount.
In exceptional cases, if it is not possible for the university to pay the rent directly, but you as an employee pay it yourself, the entire amount will be taxable. The issue should be handled in consultation with the HR at the department.