Reimbursement for service and membership fees
If you want to join a professional or trade association or any other type of association, you may be entitled to be reimbursed for the membership and service fees.
According to the Swedish Tax Agency, membership fees are taxable even if membership is fully linked to your employment as it is considered a personal living expense. Therefore, Lund University has a restrictive approach to reimbursing employees for personal membership fees for various professional and trade associations or other associations.
For reimbursement to be made, there must be a clear link to the content of your work as part of your employment. Each organisation must therefore make an assessment on a case-by-case basis. If your manager decides that there are grounds to reimburse your membership fees, it will always be treated as a taxable benefit.
Check with your manager and register it in Primula
If your manager has informed you that the University is willing to pay your membership fee, you must register the expense in Primula (invoices for personal memberships are not processed in Lupin/Proceedo). You must also register the taxable benefit amount yourself in Primula.
More information on how to register benefit amounts can be found in the SSC Portal’s document User Guide for Employees (2.3.3 Benefit value). If you have any questions, contact SSC or your immediate HR official.
Service fees defined separately from the membership fee are not treated as a membership fee by the Swedish Tax Agency. Where the services included in the service fee are essential to your work, the service fee is a tax-free benefit for you as an employee and can be paid by the University.
The recommendation is that service fees should be invoiced to Lund University.
Check with your manager
If your manager has informed you that the University considers the services included in the service fee to be essential to your work, you must notify the service provider of the correct invoice address for Lund University. If you are unsure of the invoice address, ask your line manager.
Contact your line manager or the HR function in your department/faculty or equivalent.
For more information
There is more information, in Swedish, on the Swedish Tax Agency´s website.
- Legal advice about service and membership fees
- About benefit from membership fees and service charges