If the employer has given compensation for an employee's expenses for publicly funded health- care, compensation will be reported as income (11 Chapter. 18 § IL). The same applies to drugs costs the employer has replaced the employee for. The patient fee corresponds to the portion of health care costs not reimbursed by the general insurance. When it comes to dentistry is the replacement for both the publicly funded that are not publicly financed healthcare taxable.
The employee will be taxed for compensation regardless of whether he received it directly by the employer or he may by an insurance policy that the employer has signed.
In cases where compensation for publicly funded health care is paid for medical expenses from a sick- or accident insurance taken in connection with the service, the employee is taxed on compensation (prop. 1994/95:182 with. 26-27). The provisions of 10 Chapter. 7 § IL apparent when a sick- or accident shall be deemed to have been taken in connection with the service.
If the employer has replaced the employee for expenses at the side of the treatment itself eg. Travel and living expenses are assessed skatteplikts- or deduction issues under the rules applicable to such income- each type of expenditure (Board Bill. with. 27). When living expenses reimbursed by the employer, it is a benefit that should normally be taxed.
The benefit arises when the employer replaces the employee for the cost (prop. 1994/95:182 with. 22).
The employer must also deduct tax and pay social security contributions for such taxable benefits. (are tax-exempt health care)