Benefits of free meals – free diet that is enjoyed at home or abroad should be valued under certain conditions lump.
According 61 Chapter. 3 § IL will cost benefit of a full day (at least three meals) calculated at an amount – rounded to the nearest multiple of five crowns – corresponding 250 % the average price in Sweden for a normal lunch. The benefit of a free meal consisting of one meal a day (lunch or dinner) is 40 % av förmånsvärdet för helt fri kost.
Förmånsvärdet för fri frukost är 20 % av förmånsvärdet för en hel dag. The average price for a normal lunch, through SKVFS 2009:26 set at 75,17 kr. I enlighet med nämnda bestämmelse i IL innebär detta följande förmånsvärden för fri kost.
| – Completely free diet (at least three meals) | 190 kr |
| – Free Breakfast | 38 kr |
| – A free meal a day (lunch or dinner) | 76 kr |
If the employee of his net salary paid an amount equal to the taxable benefit value above generated no taxable benefit.