Compensation to research subjects

Here you can read about compensation for research subjects and what applies to travel and costs in connection with participation in studies.

Research subjects

Research subjects are people who participate in various research projects where their participation aims to promote research in the medical field.

Taxable compensation

Compensation to research subjects

Reimbursement to research subjects is generally taxable. Research subjects who are part of a study where harvesting of organs takes place within the study are considered part of the research and are subject to tax for the subject. For questions about the taxation of research subjects, contact the head of payroll.

Gifts to research subjects

Gifts such as lottery tickets, coffee tickets and gift cards instead of cash compensation can be given to a research subject to a maximum value of SEK 99 per person per year without being taxed. 

Gifts over SEK 99 must be taxed at the gift's market value.

Tax-free compensation

Compensation for travel

Is tax-free on the condition that the research subject does not receive any other compensation or gifts.

Harvesting of organs

Compensation, compensation for travel expenses and subsistence allowance are tax-free for research subjects who have only donated blood, breast milk or organs. It is only the compensation for the actual sampling that are tax-free. If the research subject receives compensation for other activities within the same study, it is taxable.