A benefit of be or service, as an employee from his employer, is exempt from tax if the benefit of limited value to the employee, goods or services have a essential to enable him to perform his duties, and it is difficult to separate the benefit from the benefits of employment(11 Chapter. 8 § THE). (the Work Tools – goods and services of limited value).
Benefit from free phone, free TV license fee or free newspaper / magazine, that is not exempt under that provision, in other cases tax- and contributing.
Employer contributions charged in the case of the employer or the issuing privilege.