Allowance
Last updated: 2021-06-22
An allowance is a compensation that is paid for the increased living expenses incurred by the employee when traveling for work.
The allowance may, for example, include food or accommodation paid for by the employee.
The compensation for allowances is tax-free up to a certain standard amount per day. For 2021, the tax-free compensation is SEK 240 per full day.
In order for the employer to be able to pay out a tax-free allowance, the employee must:
- Stays at least one night
- You travel to a place that is 50 kilometers from your usual place of work
- You are traveling to a place that is 50 kilometers from your home