Reimbursement of travel expenses, subsistence allowance and meal deductions
When travelling on business both within and outside Sweden, you are entitled to reimbursement of your travel expenses and to receive subsistence allowance. You will receive your reimbursement by submitting the mandatory travel expense report form once your business trip has been completed. This is done in Primula Res.
Content on this page:
- Transport
- Accommodation
- Subsistence allowance
- Meal deductions
- Meal benefits
- Working hours during business travel
Subsistence allowance
Reimbursement of increased living costs (accommodation, meals and sundries) involved in an overnight stay outside of your place of residence, known as subsistence allowance, will be made.
The amount of the subsistence allowance varies depending on whether the trip was one or several days, among other things.
Transport
If you have needed to use your private car while travelling on business, you can receive reimbursement in the form of a mileage allowance.
You may also receive reimbursement for other means of travel which could not be booked via the travel agency, for example, local bus or taxi.
Accommodation
According to the Swedish Tax Agency, an additional cost regarding accommodation is always considered to be a private cost in the case of accompanying spouse/partner/family etc., and at least 25 percent of the accommodation cost.
If the additional cost is greater than 25 percent it is therefore the larger amount that is either reported as a benefit (in cases where the employer pays the invoice) or which the employee pays.
The employer may reimburse the employee up to a maximum of 75 percent of the accommodation cost in the case of accompanying spouse/partner/family etc., but, depending on the additional cost, this may concern a lower amount.
Read more, in Swedish, on the Swedish Tax Agency website
Read more on topics such as reimbursement for accommodation and occasions when accommodation costs cannot be proved, under the heading Logi (Accommodation) in the Swedish Tax Agency brochure below (in Swedish).
Subsistence allowance and other reimbursement of expenses (SKV 354 edition 32) (skatteverket.se)
Subsistence allowance
Reimbursement of increased living costs (accommodation, meals and sundries) involved in an overnight stay outside of your place of residence, known as subsistence allowance, will be made.
The amount of the subsistence allowance varies depending on whether the trip was one or several days, among other things.
Meal deductions
If you receive free meals during your travels, your subsistence allowance will be reduced (meal deductions).
Exceptions: Free meals on public transport if the meals are automatically included in the price of the ticket.
Meal benefits
Free meals during business travel are, as a rule, liable to tax regardless of whether it is Lund University or someone else who is paying. The benefit only needs to be based on employment.
Exceptions:
- Free meals on public transport if the meals are automatically included in the price of the ticket.
- Free hotel meals if breakfast is automatically included in the cost for the stay.
- Free meals during official entertainment or staff events.
Working hours during business travel
Employees on flexitime:
- Normal working day hours apply, that is, 8 hours a day, Monday–Friday (non-holiday).
- Travel time outside of normal hours may not be credited as working hours.
- Working hours at the place of business that exceeds normal working hours may be credited. A prerequisite, however, is that you and your manager both agree that this time is to be considered part of your working day.
Contact
Contact your line manager or your organisational unit’s HR/staff officer if you have any questions.