The benefits discussed in this communication are benefits provided in a form other than cash.
All benefits paid for the services is in principle taxable income to the recipient. From this general principle, there are exceptions, some of which are particularly IL enumerated benefits. The tax-free benefits addressed in this communication is governed by 11 Chapter. 2—5, 7—14, 17-20 And 26 § § THE. The second type of exception relates dedicated staff welfare benefits.
With the benefit paid for the service provided benefits in employment and assignment relation, benefits provided as compensation for temporary work or taxable benefits as any other reason to be taxed as earned income.
Taxable benefits are usually valued at market value, which is the price you would have paid in the resort if you yourself acquired equivalent goods or services. For the valuation of certain benefits is used stencils.
The terms used in the message “employers” and “employee” generally refer also principals or other provision of benefits as well as contractors or other recipients of the benefit. Of staff benefits and rewards, for example, offered also contractors under the same conditions that apply to employees. However, there are situations where the equal sign can not be put between the different concepts. The question must therefore be taken into account as in the case of a client, etc.. It is not possible to exhaustively specify in which situations are equal sign can not be.
If the employer provides a benefit to someone other than the employee, For example, a relative, and this occurred because of the employee's service, are taxable benefit of the employee (indirect benefit).
If the employee pays for a taxable benefit should the benefit be reduced by the amount paid. To the employee shall be deemed to have paid for a taxable benefit requires that the payment made by taxable funds (nettolönen), either by cash payment to the employer or the employer makes a deduction from the employee's net pay. A reduction in the cash gross salary does not mean that the employee shall be deemed to have paid compensation for a benefit.