Wellness allowance - procedures for reimbursement
The aim of the wellness allowance is to stimulate and inspire physical activity of a regular and recurring nature. The maximum amount of the grant is SEK 3 000 per employee per calendar year. The grant is proportionate to the working hours of the employees. Only employees are eligible for the wellness allowance.
The maximum amount of the wellness allowance is increased from 1 January 2024 to 3000 SEK per employee and calender year
What information must be included on a wellness receipt?
If you have bought entry tickets for an activity (swimming pool, gym etc), it is not enough to submit a receipt for the cost. You must ask for a wellness receipt at the checkout to be reimbursed for the visit.
The following information must appear on the receipt to be accepted:
- your name and your Swedish personal identity number
- the date of issue
- the cost of the activity/service
- information on the nature of the activity/service
- the company name and organization number of the wellness provider
- VAT
If you paid by direct debit: take a photo of the bank statement and a receipt from the healthcare provider. Attach the documents in the wellness allowance case in the PA web.
The original paper receipt should not be submitted
Cut-off date
Employees at KI are entitled to a wellness allowance of SEK 3000 per calendar year. This allowance can be used during the calendar year. The last time you can make use of the wellness allowance in the current year is until December's payroll run. In order for the auditors to handle the expenditure case, the case must be registered in the PA-web by 30 November.
This is to ensure that the expense is posted to the correct accounting year. Also, you cannot apply for a wellness allowance for the same receipt twice, even if the receipt is for more than SEK 3000.
Receipts received between the payroll day in December and the end of the year (approximately 14 days) cannot be used for the 2023 wellness allowance. In this case, the employee will lose the wellness allowance for 2023. However, according to the Swedish Tax Agency, the receipt can be used for the 2024 wellness allowance. This is despite the fact that the annual pass was purchased in December 2023.
How can I use my wellness allowance?
The most common way is to use the whole of the wellness allowance at the same time with one wellness provider, but it is possible to use the wellness allowance with several wellness providers, e.g. 2 000 SEK at a gym and 1 000 SEK at a riding club during the same calendar year.
- You cannot use the wellness allowance to rent or buy equipment.
- You cannot use the wellness allowance for membership fees, theory courses, diplomas, health care, medical care or beauty care.
- For activities without an element of exercise, such as massage, the activity may cost a maximum of SEK 1 000 per occasion to be of minor value and tax-free.
- Employees who are on full-time leave of absence and thus not working at KI are not entitled to a wellness allowance during this period (does not apply to parental leave and sick leave)
How do I register the expense in the PA-web?
- Photo/scan your receipt
- Save as jpeg or pdf
- Go to the PA website
- Select My page and then Travel/Expenses
- Register your expenditure as "Wellness allowance".
- Upload your receipt in the message box
- Send the file. The file will be sent to your manager for approval.
Register before 30/11
Payroll Unit
The Payroll Unit answers questions about registration and payment.
FAQ
Where can I find information on eligible activities?
KI approves all activities that are in accordance with the Swedish Tax Agency's rules for wellness allowances. Read more on the page Guidelines on wellness benefits
Which amount do I get if I start on July 1st and is employed 50% of full-time?
You work 50% and will then get 3000 kr/2 * 0,5 = 750 SEK.
Which amount do I get if I am employed 80% of full-time for 6 months?
You will get 80 % of half of the amount, i e 3000/2 x 0,8 = 1200 SEK.
What must be shown on the receipt/expense claim?
That the activity is personalised and that you can prove that you paid for the activity. Also which activity it refers to and the date of purchase.
Can I get a wellness allowance if I show foreign receipts?
No, the wellness allowance is tax-free for activites provided within Sweden.
More information for logged in staff
There is more information for those of you working in the following groups
- C4.Department of Neuroscience
- C7.Department of Learning, Informatics, Management and Ethics
- K1.Department of Molecular Medicine and Surgery
- K6.Department of Women's and Children's Health
- K8.Department of Clinical Neuroscience