Benefit taxation at KTH
KTH as an employer is obliged to add tax for benefits that the employee is obtain at work in the form of personal member fees and free meals at work.
Benefit taxation of member fees
When KTH is paying for a personal membership in an association or similar, that means taxation of the employee according to rules by the Swedish tax agency, Skatteverket. That means, if an invoice is concerning a membership fee for a person, KTH is obliged to tax the employee for it.
Benefit taxation for representation and other meals
The general rule by Skatteverket is that free meals that are not representation always should be taxed. Meals are considered a private cost of living that the employee is expected to pay for.
The taxation of benefits is calculated according to Skatteverkets rules; the amount year 2017 is 90 SEK per lunch/dinner and 45 SEK per breakfast (regardless of what the meal costs). The employee is paying income tax on the amount.
Cases with taxable benefit for meals:
- Internal meetings or gatherings, except the ones listed below
- External courses or conferences (outside KTH with an external organizer) when meals are included in the fee
Cases without taxable benefit for meals:
- External representation, at meetings when the purpose is to maintain relations with organizations outside KTH
- Some internal gatherings that is referred to as representation, e g:
- The schools information meeting about important changes in organizational structure (one way communication e g Skolkollegiet – not department meetings, teachers lunch etc – these cases means taxable benefit)
- Internal conferences at KTH, planning meetings and courses with more than six hours of work each day excl. lunch, according to program/agenda that needs to be attached to the invoice or expense form
- Disputation lunch or dinner
- Reception for new students
- Staff party, Christmas lunch, celebration of birthday
- But the following prerequisites must be met:
- The meal arrangements are collective for the participants
- The gathering is less than a week and
- The gatherings are held by more than a month in between
Attachments that need to be included:
Form to fill in when participating in an external course or conference
The form for meal benefit that is filled in when an employee has participated in an external course or conference and has/not received free meals:
If free meals are instead accounted for in a travel bill, that should be CLEARLY stated on the attachment or text in the invoice or at the expense form.
Form to fill in for external or internal gathering
Form for representation/benefit free meals that is used when KTH is paying for a group of people:. Fill in information about purpose, internal or external representation, participants and which organisation/company/school that each person is representing. Personal identification number is not needed. If benefit taxation is applicable, the sakattestant will be notified and personal identification number may be needed for identification of KTH personnel.
Smaller meals or “fika”
If a smaller meal or “fika” (e g coffee, the, fruit, buns, smaller sandwich – smaller bread with cheese) is served in connection to a meeting, this is not taxed.
If you have any questions concerning e g attachments to invoices or which situations that are taxed or not, please don’t hesitate to contact. Depending on the questions that may arise, the information will be updated if needed.