Last changed: 30 January 2023
Two bouquets of tulips in happy colors, red, yellow and purple. Photo.

Regularly, different types of representation are carried out. It is a natural part of the business and it is important that the person responsible for the representation is familiar with the rules that apply. The department has therefore compiled information on ordinary activities where it is important to keep track of the rules. The main rule is that the employer does not pay for staff food, but there are some specific exceptions.


General information about representation and gifts can be found (in Swedish) SLU's Staff web.

The head of department decides on representation and gifts at the department. The head of department has also delegated this responsibility to deputy heads of department and the subject managers, who may decide on special representation in their respective fields. These are therefore obliged to know the rules that apply around representation and gifts.

The main rule is that all employees must be taxed on benefits for meals provided by SLU if the meal is not covered by an exception.

Additional travel expenses are covered according to routines for reimbursement for business travel.


External representation

External representation is aimed at guests that SLU wants to create / maintain a good relationship with. External representation should not be repeated to the same person. External representation cannot be made against other SLU employees.

With regard to external representation, reference is made to SLU's general documents (in Swedish).

In the case of external representation, the number of SLU employees must be well balanced (not more than the guests).

Alcoholic beverages can only be included in the cost in exceptional cases.

Purpose, all names, affiliation and assignments must always be stated.
Representation costs that lack complete documentation must be rejected.

More information about requirements for documentation can be found in the Economy guidelines (Ekonomihandboken) on the Staff webb.

Internal representation

Internal representation can be staff events, light refreshments at work meetings and information meetings. Here are some examples.

For internal representation, the following has been decided at the department:

A maximum of two staff events per year can be carried out.
These are usually:

  • Department day(s) when the entire staff gather for joint activities that are usually a combination of business-related and of a more human resources-caring nature. The day can end with a dinner of wine in the evening. The element of pleasure must not be too extensive.
  • Julbord (Christmas dinner).

For unit or subject activities (internal conference) with scheduled programs of more than 6 hours, the group can have lunch and/or dinner for a maximum of 800 SEK incl. VAT, otherwise it is restricted to light refreshments (max 80 SEK incl. VAT/person) and/or fika.

At dissertations, the department offers light refreshments to a maximum amount of SEK 80 incl. VAT. Lunch in connection with public defence is a working lunch, which means that SLU's and opponent are taxed on benefits. External persons in the grading board are not taxed, as they do not receive any fee from SLU.

It is common for the opponent (not SLU employees), the rating committee and the supervisor to eat dinner the night before the defence. It is regarded as external representation and does not entail any benefit tax.

The department offers Nailing cake when a doctoral student nails his thesis. Each subject pays costs associated to public defence and nails the thesis.

Department information is usually given in connection with coffee in the morning or afternoon. Then the department can offer coffee as staff care /light refreshments.

At lunch seminars (internal course), aimed at SLU employees, participants may be invited to a lunch if employees who choose to participate have the direct benefit of the seminar/course in their work.

At network meetings in conjunction with research schools, doctoral students may be offered fika as staff care / light refreshments.

Conferences, i.e. a larger gathering for formal discussion of certain issues related to the business. If the program has scheduled exercises that exceed 6 hours of effective work, both lunch and dinner can be included (maximum amount is SEK 800 including VAT / person). In meetings over two days, it is possible to offer food as above both days if it has averaged 6 hours of effective working (for example, 7 hours plus 5 hours / day).

A working meal, such as lunch for a project group or with other SLU employees, or at meetings as mentioned above that is shorter than 6 hours, should not take place. It is a taxable benefit.

The department does not normally offer students a cup of coffee or the like, if it is done it should be handled as external representation with a motivated purpose and name of participants.

Benefit taxation

Benefit tax for a lunch or dinner at a restaurant means that tax is deducted from the salary, the tax is calculated on the Tax Agency's determined amount (SEK 110 for 2023). The tax for dinner will thus be about SEK 33-59, depending on the tax rate you have.

Defining limits

Gifts for people outside SLU - see SLU's general documents.

Gifts and courtship of employees
The department celebrate staff at the end of employment (after more than 6 years of employment) or when retiring, this is paid by the department. Primarily, this is done by having dinner with the persons and the department invites the person who ends the employment. The others who participates pay their own food and drinks.

The department gives a gift to the person who ends (max amount SEK 2 000 including dinner). Alternatively, the department may instead invite everyone to fika with cake, if the person in question would rather have it.

Celebration of people who turn 50 (first choise) or 60 years, can be done with a flower or similar to a maximum amount of SEK 500.

Note that limit amounts for courtesy or gifts apply collectively for the employer, ie for the entire SLU. Thus, there is no room to pay for the celebrations of people at other departments, faculty, etc. with the department's funds. Collections for private events should not be made via the group email "HUV-alla" group email ot to the whole department. The exception is for defences when department employees can collect for doctoral students via HUV-all.

Flower for staff in connection with illness can of course be purchased and handed over from the department. The amount should not exceed SEK 500.

Amount limit for flowers at ex. employee's funeral is decided by the head of department.


Limits for representation and gifts

50 or 60 year celebration: Flower, max SEK 500

Employment ceases (Worked less than 6 years): Flower, less value

Employment ceases (Worked more than 6 years): Flower, max SEK 500

Retirement (Worked at SLU for more than 6 years): Restaurant visit or coffee and cake for everyone.
Gift max SEK 2000 (incl. Restaurant), not gift card.

Sick leave for longer than 14 days or during hospital stay: Flower, max SEK 500

Nailing: Cake

Dissertation: Sandwich cake (smörgåstårta) or canapés (snittar) and non-alcoholic beverages as well as coffee

Representation Gift: Profile products are preferred. For surrounding activities, the cost should be a maximum of SEK 300 excluding VAT per person.

External representation: Max SEK 1 000/person (per day)

Light refreshments (fika): Max SEK 80/person

Internal representation: Max SEK 800/person (per day)




Ewa Wredle, Head of department, +46 18-67 26 99
Department of Animal Nutrition and Management, SLU