Benefit of free occupational not taxed (11 Chapter. 18 § THE). According to Govt. 1994/95:182 with. 28 is occupational health organization- and group-oriented. The element of individualized care is limited and is only included as part of efforts to identify and improve the working environment. For the employee can benefit from free occupational hardly present any savings in cost of living or otherwise be the basis for income tax.
The definition of occupational should, according to the bill be controlled by work- and rehabilitation legislation. With the guidance of the Working Environment Act (1977:1160), AML, AFL and its preparatory work can occupational described as follows (see later prop. with. 28).
* Occupational health is a professional and independent advisor to both employers and employees.
* Occupational health is to work in such a way that the purpose of the Work Environment Act are met.
* Occupational health services are working with preventive work environment (cf Work Environment Authority on systematic work, AFS 2001:1) and vocational rehabilitation (cf Work Environment Authority on Job Adaptation and Rehabilitation, AFS 1994:1).
* Occupational health business is based on a broad expertise in disciplines such as medicine, technical, Behavioural, work and rehabilitation methodology.
* Occupational Health identifies and describes relationships between work, organisation, productivity and health, and provide suggestions for action and work actively to ensure that these are implemented.
In 3 Chapter. 2 b § Work Environment Act contains the following definition of occupational. With occupational meaning of that provision of an independent expert resource in the areas of occupational health and rehabilitation. Occupational health services should pay special attention to preventing and eliminating health hazards in the workplace and have the skills to identify and describe the relationships between work, organisation, productivity and health.