Meal benefits

Taxable cost benefit

Free meals are usually a taxable benefit regardless of if KTH or someone else is paying, as long as the meal has its basis in the employment. This means that you pay tax on a standard amount. The flat rate benefit value is intended to correspond to the savings that you do in your private costs.

Simpler meals are not included in the regulation for taxable meal benefits. An example of a simple meal is an alcohol free soft drink, coffee, tea and cakes, buns, fruit and a simple sandwich that does not replace a meal.

Tax-free benefit

The main rule is that free meals are a taxable benefit, but can in some cases, be a tax-free benefit:

• Hotel breakfasts that are included in the price for an overnight stay on a business trip.
• Meals on public transports that are mandatory in the price for the trip.
• Representation (internal and external), as for an example a staff gathering such as a party.

Cost benefit amount

Cost benefits are valued on a standard basis and the value for a workday is calculated for at least three meals. The sums are decided by the Swedish Tax Agency and are published on their homepage skatteverket.se

Reporting of cost benefit

Depending on how the cost benefit arises, it is registered in different ways. Observe that a cost benefit always is registered afterwards, after a meal has been eaten.

Documentation of a cost benefit shows on invoice and is handled by the support function

A meal has been eaten and the invoice is received in the electronic invoice management system.

1. Employee receives invoice, controls and attaches documentation.
2. The economist receives invoice and posts it as a work meal, account 4962.
3. Mail is sent automatically to a designated mail address (different on each school) where invoice and documentation are attached.
4. The school reports the cost benefit in the HR system.

There is a possibility to use the form Cost benefit for internal handover/reporting. Local routines are needed due to different roles of responsibility within KTH.

In those cases when an invoice is sent and must be payed, for instance before a conference/course has occurred, the cost benefit is reported afterwards via a form or according to the routine for travel costs and expenses (see below). Local routines are needed due to which role the personnel has in the HR system.

Observe that the responsibility always lays on the employee alone, even if an administrator sometimes assist with common groups and reporting of benefits.

Documention is reported by employee in connection to a business trip or travel expenses

Meal has been eaten and is reported via the travel cost specification in KTH-RES. (If you have only one expense this is not possible to report as a meal in KTH-RES i.e. ”simple” travel specification – expense). In these cases, see below.

1. Employee reports meal by marking meal with tax benefit (cost benefit) when specification of travel expenses is done.
2. Travel cost specification is rewieved by the school.

Expenses in other cases, for example at external courses/conferences or a work meal with receipt:

1. Employee reports expenses via the form for expenses  and attaches form Cost benefit .
2. The school reports in the HR system.

Local routines need to exist due to different roles of responsibilities on KTH.

Documentation lacks, but employee has received a free meal connected to the work

Meal has been eaten and is reported via form.

The responsibility to report a cost benefit lays on the employee alone.

1. Employee reports on the form Cost benefit .
2. The school reports in the HR system.