A benefit of the good or service, that an employee receives from the employer, is tax free if the benefit is of limited value to the employee, goods or services have a significant impact on him to carry out their tasks, and the difficulty of distinguishing it from the utility in the position (11 Chapter. 8 § IL). See also section 3.3.
Benefit from free phone, free TV license fee or free newspaper / magazine, that is not exempt under that provision, in other cases the tax- and contributing. Employer contributions payable in the case of the employer or the person who gives out the benefit.