Benefit of exercise and other wellness
Current rules on tax-free exercise and other wellness has been adapted to the forms of motion have been developed and that the way to exercise motion changed. It is today very common exercise practice in the form of eg. Strength Training and aerobics the special exercise facilities.
Employers can now offer their staff motionsaktiviteter the simpler and less value at exercise facilities that are separate from the workplace. Furthermore, the employee can exercise self-pay fee, and against receipt to obtain compensation from the employer for his expenses. The employer may pay an employee's expenses, whether it relates to annual pass, punch card or one-way tickets without the tax exemption is affected, provided that the payment is for benefits that meet the criteria for
tax-gym- or friskvårdsaktivitet.
Exercise and other wellness
An employer can give employees the opportunity to simpler forms of exercise and other wellness by providing employees checks, Coupons, or other documents that provide access to an approved fitness facility. The system should be designed so that employers have full transparency over the nature of the activity and check, coupon, etc.. can be used by employees. Employers are also able to monitor how they used (letter 2007-05-25, dnr 131 242815-07/111).
These requirements are considered satisfied if the check / voucher or coupon booklet
– available personal information about the company's name and the employee,
– indicated that it can be used only for approved forms of exercise and other wellness,
– can not be exchanged for goods or cash,
– can be followed up by reporting to the employer.
The personal information may be pre-printed or otherwise specified by the employer. Furthermore, there should be room for the employee to acknowledge his signature.
Addressed to all staff
Offer of exercise is for the company's entire staff. This means that the benefit is taxable, if it is designed in such a way that, in practice, limited to a small group of employees. The procedures for the exercise will benefit employees, however, generally of secondary importance. For example, one could imagine special arrangements for temporary staff (prop. 2002/03:123 with. 15). There is reason to grant special solutions for a disabled, such as. means that he can exercise his fitness at home.
Less value and simpler
Exemption covers only exercise or other health care were minor and simpler. This can apply eg. gymnastics, Strength Training, bowling, racketsporter as table tennis, tennis or Squash. Training with a personal trainer is not considered a simpler kind of exercise. For the tax-free area should be counted usual team sports such as. Volleyball, football, Handball and Bandy. Other forms of exercise of exercise and other wellness is such. spinning, tai chi, Qigong, nutrition advice, information on stress management and so-called. kontorsmassage (prop. 2002/03:123 with. 14—15).
The concept kontorsmassage falls under Tax opinion of treatments that are relaxing, or designed to prevent and combat soreness and stiffness in the shoulders as, Scaffolding, neck or back that may occur in relation to repetitive work. Apart from regular body massage can be mentioned as rosenterapi, acupressure, kinesiology, reflexology, phototherapy, homeopathy, and floating rest (see in particular. letter 2005-04-27, dnr 130 205744-05/111). Even simpler kind of foot care or foot massage can be seen as wellness.
Courses on smoking cessation can be offered to employees as tax-exempt health care. The tax exemption should not apply to nikotinprodukter that students use during the course and then (see the letter).
Even courses with elements of individual dietary- and exercise counseling can be tax-free health care if the offer is addressed to all staff (see the letter).
Exclusive sports or sports that do not involve physical activity in the sense of physical training
Subsidy of exclusive sports or sports that do not involve physical activity in the sense of physical training are not subject to tax freedom. The exemption from taxation does not apply to sports that require expensive facilities, equipment and peripherals, such as. golf, sailing, riding and downhill (cf SKU 1987/88:8 p. 42).
Sports equipment and clothing equipment
A benefit means that the employer borrow sports equipment or other equipment of lesser value and simpler, t.ex. gångstavar, are tax exempt for the employee.
The Tax Agency (IN A 2007:37) states.
“Clothes Equipment of lesser value and simpler, t.ex. T-shirts and easier träningsoveraller, bearing the employer's advertising material should be considered a tax-free benefit.”
If however, the employer pays dyrbarare klädutrustning, t.ex. training shoes, is the privilege tax (letter 2004-10-27, dnr 130 614124-04/111).
The same applies if the employer lends expensive exercise equipment.
Cash outlays for entrance fees, start-up fees, membership fees
Cash utlägg in the form of entrance fees till idrott even in case, Personal start-up fees in contests and membership fees in associations of various kinds are taxable if the employer pays them. If however, the employer pays fees for registration of teams for competitions arise under Tax sentence no taxable benefit for participants (letters 2005-04-27, dnr 130 205744-05/111 and 2006-04-28, dnr 131 233 241-06/111).