The highest tax-free amount for wellness benefits in Sweden is 5,000 kronor per employee per year. According to Maria Björklund Eriksson, a legal expert at the Swedish Tax Agency, employers have significant discretion in how these funds are used. The tax-free wellness benefit consists of two parts, with the rules established in the Income Tax Act in the late 1980s and developed through subsequent legislation and court rulings.
Employers decide which activities to approve within the regulations, which require benefits to be of minor value and simple nature. For example, in the Västernorrland region, alpaca trekking is an approved wellness activity.
The highest tax-free amount for wellness benefits in Sweden is 5,000 kronor per employee per year.
Employers have significant discretion in how these funds are used.