Other benefits

Protective and work-specific clothing

Clothing and footwear provided by an employer are normally a taxable benefit. The only exception is protective clothing.

Protective clothing includes garments that are subject to heavy wear and tear, heavy soiling or otherwise wear out unusually quickly. The Swedish Tax Agency gives workwear for concrete workers, bricklayers and welders as examples.  It also includes clothing with specific protective properties, for example clothing that protects against corrosive substances, mechanical damage, wetness, heat or cold, where the main cause is not climatic conditions. Protective clothing that meets these criteria is tax-exempt.

The manager in charge must carry out a risk assessment to determine which items qualify as protective clothing in their organisation and are therefore tax-exempt.

For protective clothing to be tax-exempt, SLU must purchase and pay for the garments. If an employee buys the clothing themselves and is reimbursed through an expense claim, the reimbursement is treated as an expense allowance. The clothing is then always subject to benefit tax, even if it would otherwise meet the criteria for tax-exempt protective clothing. Further information is available from the Swedish Tax Agency (only in Swedish).

The Swedish Tax Agency has assessed several items used at SLU (only in Swedish). 

Order protective and work-specific clothing in Proceedo. See How to place an order in Proceedo | Staff web (only in Swedish).

For requirements relating to SLU’s logo, branding in accordance with the visual identity guidelines and sustainability, see Branded work clothing | Staff web.

The Swedish Tax Agency’s guidance on work clothing:

Workwear | The Swedish Tax Agency (only in Swedish)