Representation, gifts, and celebrations
Keep in mind that when it comes to representation, you must always act judiciously
and restrictively. In addition to food and beverages, the term representation includes
gifts, celebrations, and ceremonial occasions.
Any representation must, if possible, be preapproved by your manager.
As an employee, you must
- represent moderately; there must be a clear business connection, representation must take place in a restrained manner and never be lavish
- represent in accordance with the central government core values
- take a restrictive approach to alcohol consumption; non-alcoholic options must always be offered
- ensure that the cost of representation is justified and reasonable as well as correctly reported
- avoid recurring representation with the same group
How do I know?
Representation can be either external or internal. External representation may only include those individuals who have been directly involved in the contact with the external guests. Internal representation is aimed at KTH employees, and can take place in connection with staff parties, planning days, etc. Meals during work meetings are not covered by the representation regulations but are subject to taxation of benefits. More information about this can be found on the intranet.
KTH shall be a drug-free workplace. Alcoholic beverages must be consumed with restraint. Non-alcoholic options must always be offered. Wine or beer in moderation is allowed as a meal beverage, normally a glass or two. Representation must be liquor-free; exceptions may be made for visits from international guests.
Gifts to KTH employees from the employer are generally taxable. If the purpose is to celebrate staff, gifts must be within the non-taxable limit. Remember that gifts to employees from someone other than KTH may pose a conflict of interest or risk of bribery.
When in doubt, always contact the head of finance or HR of each school/university administration (GVS) for advice.