Other benefits

Workwear

Clothing and shoes provided to an employee by their employer are usually taxable benefits. Protective workwear is the only exemption. Clothes that are tax-exempt for employees include items that experience a great deal of wear and tear, heavy soiling, are otherwise worn out exceptionally quickly, or have specific protective qualities.

For the clothes to be tax-exempt, SLU needs to have ordered and paid for them. If you buy your own workwear and have your expenses reimbursed, the clothes will be a taxable benefit. Read more (in Swedish) on the Swedish Tax Agency’s website.

Meal benefits

Any meal that you may receive in connection to your employment is considered a taxable benefit. This applies regardless of whether SLU or anyone else pays for your meal, or if the benefit was obtained in Sweden or abroad.

You pay tax on a fixed standard rate established by the Tax Agency each year. The rate represents the savings you make in your private expenses.

The current amount and more information (in Swedish) is available on the Tax Agency’s website.

Membership fees

When an employer pays the membership fees for professional and industry organisations or other association, the Tax Agency considers this a taxable benefit. This applies regardless of whether the membership is tied to a person’s employment or not. Many organisations charge additional service fees for membership services, such as magazines, literature, courses and conferences. These fees are often separate from the the membership costs and in terms of taxation, they are not considered membership fees. The service fees are tax-exempt.