Taxation of benefits/Meal benefits

The amount is calculated from a standardised value and the employees salary level.

When the employer pays for an expense that, according to the Swedish Tax Agency's rules, is classified as a private cost of living in addition to the regular salary, it is considered a benefit. Both benefits must be paid for by both employer and employee. Benefit taxation is calculated on the basis of a standard amount and the employee's salary level.

The decisive factor when assessing benefit taxation is always the purpose of the meeting in connection with the meal. It is therefore important that you make sure that the purpose is explained carefully so that the correct assessment can take place.

Examples of a meal benefit

A meal that can be defined as a lunch or dinner can be a work meal depending on the purpose of the circumstances when the food is eaten. It is therefore important that you always enclose the purpose and possible program for the day, regardless of how the food is to be paid for. Examples of occasions classified as work meals:

• Meal taken at a project meeting or planning meeting
• Dissertation lunch (dinner is an exception)
• Meal in connection with board meeting
• Meal eaten at a half-day conference shorter than 6 hours

NOTE! KTH does not pay for tips.

Here is a simplified picture that might explain: Schematic view - frequently occuring costs (PDF)

Expenses for work-related meals

The expense is registered in the salary system by the administration. Expenses for work meals must therefore be reported via an expense form and a list of participants, unfortunately these are only avaliable in Swedish:

1. To receive compensation for your expenses: Expense form
2. To report the costs: List of participants

If the work-related meals is paid for by invoice, you must instead attach the list of participants and state the clear purpose in the comment when you certify the invoice. Work-related meals must not be registered in KTH-RES, only internal and external representation.

You can read more about benefit taxation on KTH's pages: Taxation of benefits/Meal benefits
If you are unsure of what is considered a work meal, you are also welcome to ask us at travelexpenses@cbh.kth.se