Meals and meetings when working from home

The Swedish Tax Agency has announced that meals in connection with remote work/teleworking/working from home are not a tax-free benefit. In order for the meal to be tax-free in connection with courses and conferences, staff parties, information meetings, etc., the meal should be eaten communally in a designated space.

This means that food and drink may not be sent home to participants of digital meetings and conferences. Neither is it permissible to offer participants to pick up a breakfast or lunch bag at work before the meeting or conference.

Working meals

The concept of a “working meal” does not exist in the tax legislation. What is meant by this term here is those meals that are taken from time to time with different colleagues at the workplace during or in connection with work, often to save time. If a small group of employees meets for a work meeting and then goes to lunch and lets the university pay, this is also seen as a typical example of a working meal.

The main rule is that such meals are taxable. Time and efficiency gains do not constitute a basis for another assessment. This means that meals, paid for by the university and taken in connection with lunch meetings, for example, are benefit taxed according to a flat rate. When expenses for such a meal occur, HR Payroll imposes benefit taxation on the participants automatically.

Internal conference/staff conferences

When it comes to internal conferences for all or some of the staff at conference hotels, meals are, as a rule, included. These are exempt from benefit taxation. There must be a programme or agenda indicating the purpose, content, and participants. The programme or agenda must include at least six hours of effective work per day.

Internal meetings

If the employer gathers its staff and provides information or holds longer meetings on specific issues, tax-free meals may be included. There must be a programme or agenda indicating the purpose, content, and participants. Meetings where meals are included must last at least half a day and must not be held regularly at shorter intervals (e.g. every two weeks).

External conferences

At external conferences, meals are normally included in the fee paid by the university. These meals are considered a taxable benefit. Normally, employees register their travel expense report for their conference and then fill in which meals are included in the conference. If no travel expense report is registered, the Meal Benefit form can instead be used.

Staff parties

Staff parties should not occur more than twice a year. This applies to the employer as a whole. This means that if the university offers, for example, a Christmas meal and a summer lunch, then these occasions are "used up." Anniversary celebrations of some kind may be held, for example at the 100th anniversary or similar.

Fika (coffee/tea and refreshments)

Pastries or sandwiches for meetings are considered staff care benefits and are therefore exempt from benefit taxation.