Personalvårdsförmåner exempted under 11 Chapter. ITA (THE).
What is a human resource benefit?
The staff welfare benefit provided by the preferential smaller value that is not a direct replacement for work performed without concerns simple operations, which aims to create job satisfaction or the like, or that otherwise payable on the basis of customary practice in the profession or activity in question (11 Chapter. 11 § THE).
Examples of staff welfare benefit:
– Human Excursions
– Exercise Benefits
– Friskvårdsaktiviteter – Swimming, gymnastics,
– Refreshments and other snacks that can not be regarded as a meal.
– Choir
– Personalstöd – simpler counseling
Examples of things that are not counted as staff welfare benefits :
- Discounts,
- Benefits that the employee may be exchanged for cash,
- Benefits that are not addressed to all staff, or
Other benefits that the employee receives outside the employer's workplaces through coupons or any equivalent payment system (for example, national coupons).
Characteristics of staff welfare benefits
Characteristics of staff welfare benefits is that they are provided in the workplace. With the employer's workplace is any place where work is performed for the employer more than purely temporary. However, of some staff welfare benefits of usages is provided outside the workplace, t.ex. human trips. One such benefit is the tax- (prop. 1987/88:52 with. 71). Although exercise benefits can while maintaining tax exemption provided outside the workplace (prop.2002/03:123 with. 14).
Less value
The assessment of what is meant by the smaller value is according to Tax idea made for different types of staff welfare benefits separately. However should the value of the same type of staff welfare benefit, t.ex. fitness activities such as swimming and gymnastics, added together so that they do not exceed what is considered as less value (letter 2005-04-27, dnr 130 205744-05/111).
Enstaka dyrbara aktiviteter betraktas inte som förmån av mindre värde.
Would staff welfare benefits going to be exchanged for cash arises tax, not only for those who actually receive the money, but also for those who choose to utilize the benefit itself. The very possibility of changing the benefit for cash triggers tax. This applies to all types of staff welfare benefits. According to a not appealed the ruling by the Tax Board 19 June 2003 this also brings to staff welfare benefits can not be made dependent on so-called. gross salary.
Which of staff covered?
With all the staff referred to as RAW 2001 ref. 44 In this context, all employees in the workplace, regardless of employment status. This means that even substitutes and temporary employees will be offered to the staff welfare benefits provided in the workplace, such as refreshments and the like. However, you need staff welfare benefits only directed to persons in active service and not to those who for various reasons, are on leave. With major employers such as municipalities and corporations and others. that have operations in multiple locations, it can be difficult to offer all staff personnel welfare benefits for the very same content. For practical reasons, must therefore be accepted that the detailed arrangements for staff welfare benefits in terms of content and administration must be resolved within each naturally defined workplace for themselves.
Coupon System used to provide access to various recreation facilities are not considered to be contrary to the so-called. Coupon prohibition, see section 3.5.1. For the benefit provided for payment of the coupon in the other cases, see section 5.
In 11 Chapter. 12 § IL is stated that the staff welfare benefits include, among others. such refreshments and Another snacks in connection with the work that can not be regarded as a meal and the possibility of a simpler kind of exercise and other wellness.
Even if an activity is not directly attributable to the wellness, it can still be a tax-exempt staff welfare benefits for employees. These include, for example. Choral at the workplace.
Even simpler forms of personalstöd in terms of advice on personal emergency may fall under the concept of human resource benefits.