Wellness allowance - procedures for reimbursement

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 2 December.

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.

A receipt can only be claimed by the employee during the tax year in which the payment was made, regardless of whether the activity takes place in the following year.

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.
• Wellness cards from platforms such as Boka Direkt are not accepted, as these cards can be used for activities that do not comply with the Swedish Tax Agency's regulations for approved activities. A booking confirmation is not accepted as documentation, as it can be canceled. A receipt for the purchase of a service or activity is required.
• 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)

Wellness Allowance for Hourly Employees/Exam Invigilators

Hourly employees and exam invigilators are entitled to a wellness allowance.
When calculating the allowance, only the hours worked up to the application date within the current tax year should be included. Planned but not yet completed working hours must not be counted.

For an example of the calculation, see the FAQ further down on this page.