Benefit from free health care, care, prescription drugs mM.
Benefits of health- care is exempt if it relates care in Sweden is not publicly funded (private care).
The following benefits are also tax-free:
- Treatment abroad (regardless of whether treatment can be considered publicly funded or not),
- Medicines used for treatment abroad,
— företagshälsovård, preventive treatment or rehabilitation
- Vaccination, necessitated by service, and
- Dental treatment that has been deemed necessary in view of the service requirements of the Defence Forces underwater or flying personnel and others with substantially similar working conditions.
Benefits of free publicly financed health- care is as a rule taxable (11 Chapter. 18 § THE).
What is meant by health- care seen in healthy- Care Act (1982:763), HSL. The health- care provided in HSL action to prevent medical, diagnose and treat diseases and injuries. This also includes measures related to childbirth and treatments for infertility.
As a health- care also includes corrective surgeries performed by an ophthalmologist with specialist, in the form of
– laser eye surgery,
– operations where the eye's natural lens is replaced with artificial corrective lenses.
The Tax view count cosmetic surgery and similar treatments are usually not as healthy- care even if performed by a medical professional. Insofar plastic surgery is a step in the treatment of injuries, example fire damage or damage resulting from road, does, however, even such operations as health- care (letter 2005-09-07, dnr 131 443481-05/111).
The Tax Agency (IN A 2007:37) states: “With drugs refers to drugs under the Medicines Act (1992:859).”
The legislation does not provide a formal definition of publicly funded care. In the preliminary work (prop. 1994/95:182 with. 20) said, however, that the publicly funded health care paid for by the public through, among others. “National Insurance and other public funding”. The non-publicly funded health services is therefore outside the public financing system and often paid for by private health insurance.
The rules on health- care also applies in cases where compensation for medical- or medical expenses are paid from a sick- or olycksfallsförsäkring.
If the employer replaces costs other than the treatment itself - either directly or through insurance - to the tax assessment made by the usual rules (prop. 1994/95:182 with. 27). Be deemed to travel to and from hospital and compensation for lost income as taxable income. According to the Tax view the following areas of health- care provided through insurance (letter 2005-05-04, dnr 130 103335-05/111).
The employer's deduction for the cost of free health- care and prescription drugs
Employers generally have the right to deduct their personnel costs (16 Chapter. 1 § THE). It must be exercised in terms of cost for home health- and medical treatment in 16 Chapter. 22 § THE.
In the case of free health- care, the employer is deductible only to employees publicly funded health- care. When it comes to free dental care, the employer deduction for health care whatever financial.
It must be exercised also includes the cost of employee drug. What is meant by drug described in section 3.9.1. However, see below for costs incurred abroad.
For not publicly funded health- care will normally not be less. Deductibility is, however, if costs are related to an employee not covered by the publicly funded health care under the Act (1962:381) National Insurance, AFL or another Swedish constitution. This applies to persons not resident in Sweden and others who are not entitled to benefits in Sweden, sickness and maternity benefits as conferred by Regulation (EEG) no 1408/71 on the application of social security schemes to employed, persons and their families moving within the Community (jfr prop. 1994/95:182 with. 24).
In the case of a sick- accident insurance taken in connection with the employer is entitled to deduct the portion of premium that relates to public health and other taxable payments from insurance. If the insurance covers both public and private health care premiums will be proportional.
If a sick- accident insurance that were not subscribed in connection with the service covers both private and public health care or other taxable compensation, the premium is proportioned on a tax-exempt and taxable portion (letter 2005-05-04, dnr 130 103335-05/111).
In terms of costs for health- care and drugs abroad can be deducted only when the costs incurred at the onset of the service abroad. Deductions may also be made for insurance policies which only focuses on illness abroad. If the employer replaces the employee to care for the employee's holidays abroad exists but with no deductible (Board Bill. with. 25).