Benefits of preventive treatment or rehabilitation not taxed (11 Chapter. 18 § THE). These measures come in many forms.
According 22 Chapter. 3 § AFL, the employer in consultation with the employee responsible for his rehabilitation needs urgently clarified and that measures be taken to ensure effective rehabilitation. The employer shall make a rehabilitation investigation and insurance co-ordinate and supervise the rehabilitation efforts. Although AML provides for rehabilitation (3 kap.2 a §). With the support of among others. previous bargaining in the labor market has different industries developed their own routines for rehabilitation. In addition, individual firms rehabilitation. Preventive medical treatment of 3 Chapter. 7 b § AFL and vocational rehabilitation according to 22 Chapter. AFL is under the social insurance supervision. Addition, there are rehabilitation outside the social insurance control (prop. 1994/95:182 with. 30).
Physical activities which an employee carries out a recipe from a doctor or other health care providers are treated for tax purposes as a preventive treatment or rehabilitation. When the employer pays for such activities for the employee is the privilege tax on activities relating to vocational rehabilitation that the employer is liable for under the AFL, or if they relate to rehabilitation or preventive treatment aimed at enabling the employee to continue to engage in gainful employment (letter 2005-06-13, dnr 130 341500-05/111).
The tax exemption is not dependent on the employer can show that the conditions for deductibility are met (see section 3.9.4.1).
The employer's right to deduct the cost of preventive treatment and rehabilitation
The employer may deduct the cost of Working oriented rehabilitation measures, if he should respond to them under 22 Chapter. AFL or she can demonstrate that rehabilitation is aimed at enabling the employee to continue to engage in gainful employment (16 Chapter. 24 § THE). Deductions may also be made for the costs of preventive treatment, the employer can show that the treatment has such a purpose.
In the preliminary work (prop. 1994/95:182 with. 31) the following examples of measures that may be directed to the employee to continue to engage in gainful employment.
What this means is employees who have an elevated risk of disease. The disease likely to occur should be of such nature that it can be expected to lead to a reduction in work. For example, the morbid obesity. It could also include functional training, t.ex. Hearing fitness, speech therapy and Movement Training in pool. In these cases, a disease caused a permanent disability. The treatment does not cure the disease but to improve or prevent a worsening of the disease in order to prevent disability arising or growing.
Some examples of common rehabilitation measures should be deductible is the treatment of physiotherapist, care of addicts in treatment centers and back exercises on your back institute.
Provided that the provisions should not be misused, certain requirements must be made for allowance is granted. No formal proof of claim with a medical certificate should not be. Most cases should be quite clear and require no further investigation. It should suffice to refer to such. social insurance treatment plan. In other cases, require certification of the attending personnel (Board Bill. with. 31).
Because of their employer Rehabilitation responsible there are insurance policies, among others. cover the cost of employers' rehabilitation investigations. Another insurance in the rehabilitation field is crisis insurance that pays for, among others. psychological support when staff become a victim of robbery, etc.. Insurance that pays for actions under 22 Chapter. AFL or aimed at enabling the employee to continue to engage in gainful employment should also be tax deductible (Board Bill. with. 31).