Travel expenses

Subsistence allowance (per diem)

Per diem is an allowance for increased daily living expenses associated with business trips. The business trip must involve an overnight stay and be outside of one's regular place of work. Per diem pay is tax-free.

If the business trip starts at noon or later the per diem is half.

If the business trip ends at 7 p.m. or earlier the per diem is half.

There is an overnight night allowance when accommodations are arranged privately. This allowance is equivalent to half the per diem rate.

The Swedish Tax Agency sets domestic and foreign per diem rates.

Salary supplement

Salary supplement are paid for business trips that last one or several days. Salary supplement are taxable.

One-day business trips

One-day business trips must last at least nine hours and be outside of Stockholm County. It is taxable and applies for both domestic and international business trips.

If the business trip ends at 7 p.m. or earlier then the bonus allowance is equivalent to half of a per diem rate.

If the business trip ends after 7 p.m. then the bonus allowance is equivalent to full per diem rate.

Business trips over more than one day

The salary supplement is 65 percent of the per diem rate and is only applicable for domestic business trips. A salary supplement for a business trip that lasts longer than one day is taxable.

If the business trip is started at noon or later the bonus allowance is half the normal rate.

If the business trip ends at 7 p.m. or earlier the bonus is half.

Car allowance

There is a basic tax-free allowance as well as an equivalent taxable supplement for transport by car when KI regards a car as the most suitable form of transport.

A taxable supplement equivalent to 25 percent of the tax-free allowance is paid to each passenger.

Meal benefits

If KI has paid for your meals you will be taxed according to a standard.

This applies to all meals that KI has paid for, including lunch and dinner at courses where KI has paid for the course.

Taxation of benefits is applicable to meals that you have actually had.

Exceptions

• Meals that are obligatory are included in the price of transport (train, airplane). Other exceptions include:
• Breakfast included in hotel accommodations
• Meals at internal courses/training
• Meals for official entertainment

Meal deduction

If KI has paid for your meals during a business trip then this is deducted from your travel expenses since you have not had an increased cost for meals. Meals are also deducted from your travel expenses if an organization other than KI has paid for your meals.

The deduction is for meals that you have actually had.

Exceptions:

• Meals that are obligatory are included in the price of transport (train, airplane)

Reporting

You are to report your taxable meal benefits on your travel expense report. There is a special form to use if you have not been on a trip, but have had a taxable meal benefit.