Benefits of health- care
If the employer has provided compensation for an employee's expenditure on publicly-funded Health- care, compensation will be recognized as revenue (11 Chapter. 18 § THE).
Favor of drugs
If the employer has provided compensation for an employee's expenditure on drug costs compensation shall be accounted for as income (11 Chapter. 18 § THE).
Favor of patient charges
Patient fee equivalent to the portion of health care costs not reimbursed by the general insurance.
Favor of Dental
In the case of dental care is the replacement for both publicly-funded not publicly funded health care tax.
The employee is taxed on the compensation regardless of whether he received it directly from the employer, or if he gets it through an insurance that the employer has signed.
In cases where compensation for publicly funded health care is paid for medical expenses from a sick- accident insurance taken in connection with the service, the employee is taxed on compensation (prop. 1994/95:182 with. 26—27). Of the provisions in 10 Chapter. 7 § IL apparent when a sick- or accident shall be deemed to have been taken in connection with the.
If the employer has reimbursed the employee for expenses in addition to the treatment itself, eg. for travel and other living costs assessed skatteplikts- or deduction issues under the rules applicable to such income- each type of expenditure (Board Bill. with. 27). When living costs reimbursed by the employer, it is a benefit that should normally be taxed.
The benefit arises when the employer replaces the employee for the cost (prop. 1994/95:182 with. 22).
The employer must also deduct tax and pay social security contributions for such taxable benefits. (the tax-exempt health care)