Taxable benefits

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

When you as an employee receive a meal in connection with your employment, a taxable benefit arises. This applies regardless of whether it is Uppsala University or someone else who pays and regardless of whether the benefit is received in Sweden or abroad.

You pay tax on a standardised amount determined by the Swedish Tax Agency each year. The standardised benefit value is intended to correspond to the savings you make in your private expenses.
Current amounts and more information can be found on the Swedish Tax Agency's website.

Read more about meal benefits on the Swedish Tax Agency's website (in Swedish only)

No meal benefit applies with a few exceptions

• Free meals on public transport if meals are compulsorily included in the price of the journey.
• Free breakfast in hotels when breakfast is compulsorily included in the price of the overnight stay.
• Free meals for external and internal entertainment.

If you have been invited to a meal that results in a meal allowance and you do not need to make a travel expense report, you must report the meals in the form Report taxable benefit in Primula web, see guide above.

At larger gatherings where meals are provided, it is the meeting leader who is responsible for collecting information about food benefits and reporting this to the Payroll Unit via the form Kostförmån, sammankomst (3.0.13) Word, 40 kB..

For those with SINK tax, the number of meals is reported on the form Travel claim for residence abroad SINK, with allowance (5.0.3d) Word, 49 kB..

Meal benefits paid in connection with business travel are reported when you make your travel expense report.

Read more about meal deduction and meal benefits here

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.

Expenses relating to membership fees are registered via Primula web, see guide Apply fo reimbursement for other expenses.

If the department has been invoiced for your membership fee, you must register the taxable benefit via Primula web, see guide above.

Read more about the Swedish Tax Agency's rules on membership fees (in Swedish only)

If your employer covers the cost of parking your private car at the workplace, a taxable benefit arises that must be registered. The benefit is reported on your monthly control statement to the Swedish Tax Agency and is also the basis for the university's payment of employer's contributions.

The parking benefit is taxable regardless of whether you as an employee have your own parking space or can only choose a space if available. It counts as a saving in your private living costs to be able to park your car for free at the workplace, if alternative car parks in the vicinity are subject to a charge.

Valuation is at market value, i.e. what it would have cost you to pay for the equivalent car park yourself. If parking in nearby car parks is free, there is normally no tax benefit. If the parking is subsidised by the employer, the difference up to the market value is a taxable benefit.

A benefit does not arise on days when the parking is due to significant use of your private car for business travel. If the car is used at least 160 days a year and driven at least 300 kilometres on business, there is no benefit at all. In order to avoid a benefit value in such cases, it must be possible to clearly account for this in a mileage log/comparison.

Parking benefit is registered via Primula web, see guide above.

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. If you as an employee pay your rent yourself, the entire amount will be taxable.

Housing benefit is registered via Primula web, see guide above.

Read more about housing benefits and company housing on the Swedish Tax Agency's website (in Swedish only)

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 via Primula web, see guide above.