Taxable benefits
Healthcare allowance
The university reimburses part of the costs for medical treatment by doctors or physiotherapists, hospital stays and medicine. A healthcare allowance is a taxable benefit. More information on reimbursement for medical treatment and medicine
Meal benefit
When an employee is provided with a meal in connection with their employment, a taxable benefit occurs. The benefit value is the same regardless of whether the benefit is provided in Sweden or abroad. More information on meal benefits
Membership fees
Membership fees for different professional associations are seen by the Swedish Tax authorities [Skatteverket] as taxable benefits, if the employer pays the cost. More information on membership fees
Parking benefit
If the employer pays the costs for parking your private car at the place of work, a taxable benefit occurs and must be registered. More information on parking benefits
Housing benefit
When an employee’s housing is paid by the employer, this is seen by the Swedish Tax authorities [Skatteverket] as a taxable benefit. This does not apply to accommodation during business trips. More information on housing benefits
Taxable visas
If the employer provides an employee with a visa that can be seen as being of a great private advantage to the employee, this is seen by the Swedish Tax Authorities [Skatteverket] as a taxable benefit. More information on taxable visas
Reporting a taxable benefit
You self-report taxable benefits via Primula Web. Scan/take a picture of any documents that support the benefit and attach to the case. The case is processed digitally and no physical documents should be submitted.
Manual for the employee, report a taxable benefit
Manuals and handbooks for administrators and managers
Handbook for the administrator, report a taxable benefit
Handbook for the attesting manager, report a taxable benefit