{"id":20742,"date":"2020-12-03T16:40:08","date_gmt":"2020-12-03T15:40:08","guid":{"rendered":"https:\/\/benefex-dev.local\/sv\/8-skattefria-formaner-du-kan-erbjuda-dina-anstallda\/"},"modified":"2026-03-22T10:48:55","modified_gmt":"2026-03-22T09:48:55","slug":"8-skattefria-formaner-du-kan-erbjuda-dina-anstallda","status":"publish","type":"post","link":"https:\/\/benifex.com\/sv\/8-skattefria-formaner-du-kan-erbjuda-dina-anstallda\/","title":{"rendered":"Skattefria f\u00f6rm\u00e5ner till dina anst\u00e4llda &#8211; 8 tips"},"content":{"rendered":"<p><span style=\"font-size: 18px\">Att friskv\u00e5rdsbidraget \u00e4r en skattefri f\u00f6rm\u00e5n har de flesta koll p\u00e5. Men visste du att det finns sju andra personalf\u00f6rm\u00e5ner som ocks\u00e5 kan erbjudas skattefritt, f\u00f6rutsatt att vissa villkor \u00e4r uppfyllda? Dessutom har Skatteverket inf\u00f6rt vissa undantag som en f\u00f6ljd av coronapandemin. I det h\u00e4r inl\u00e4gget f\u00e5r du som arbetsgivare koll p\u00e5 vad som g\u00e4ller.<\/span><!--more--><\/p>\n<p><span style=\"font-size: 18px\">Att erbjuda <a href=\"https:\/\/www.benify.se\/var-produkt\/formaner\/\" rel=\"noopener\" target=\"_blank\">f\u00f6rm\u00e5ner<\/a> till sina anst\u00e4llda \u00e4r en sj\u00e4lvklar del av att vara en attraktiv arbetsgivare idag. Grundregeln \u00e4r att f\u00f6rm\u00e5ner som en arbetsgivare bekostar, och som medarbetarna kan anv\u00e4nda privat, ska ses som en typ av inkomst som minskar medarbetarnas levnadskostnader och d\u00e4rmed f\u00f6rm\u00e5nsbeskattas. Ett vanligt exempel p\u00e5 detta \u00e4r <a href=\"\/allt-du-behover-veta-om-tjanstebil\" rel=\"noopener\" target=\"_blank\">f\u00f6rm\u00e5nsbil<\/a> eller tj\u00e4nstebil som medarbetaren ocks\u00e5 kan k\u00f6ra privat. Men det finns allts\u00e5 \u00e4ven f\u00f6rm\u00e5ner som medarbetarna inte f\u00f6rm\u00e5nsbeskattas f\u00f6r. <\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif\">Vad kr\u00e4vs f\u00f6r att en f\u00f6rm\u00e5n ska vara skattefri?&nbsp;<\/span><\/h2>\n<p><span style=\"font-size: 18px\">H\u00e4r \u00e4r tre tumregler att t\u00e4nka p\u00e5:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 18px\">F\u00f6rm\u00e5nen beh\u00f6ver erbjudas till alla anst\u00e4llda; alla ska allts\u00e5 ha samma m\u00f6jlighet att nyttja den.<\/span>\n<\/li>\n<li><span style=\"font-size: 18px\">Det ekonomiska v\u00e4rdet beh\u00f6ver h\u00e5lla sig inom de fastst\u00e4llda gr\u00e4nserna f\u00f6r respektive f\u00f6rm\u00e5n (se mer i listan nedan). F\u00f6rm\u00e5nen ska inte heller kunna bytas mot pengar.<\/span>\n<\/li>\n<li><span style=\"font-size: 18px\">F\u00f6rm\u00e5nen beh\u00f6ver antingen ha en naturlig koppling till arbetet (som till exempel arbetskl\u00e4der) eller vara personalv\u00e5rdande; det vill s\u00e4ga syfta till att skapa trivsel bland medarbetarna. Exempel p\u00e5 personalv\u00e5rdsf\u00f6rm\u00e5ner \u00e4r:&nbsp;<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif\"><img decoding=\"async\" src=\"https:\/\/benifex.com\/sv\/wp-content\/uploads\/sites\/2\/HR-work-2020.jpg\" alt=\"skattefria-f\u00f6rm\u00e5ner\" width=\"731\" style=\"width: 731px;margin: 0px\"><\/span><\/h2>\n<h2>8 vanliga personalf\u00f6rm\u00e5ner som du kan erbjuda dina anst\u00e4llda skattefritt:<\/h2>\n<h3>Bildsk\u00e4rmsglas\u00f6gon<\/h3>\n<p style=\"font-size: 18px\">Medarbetare som arbetar vid bildsk\u00e4rm sammanlagt minst en timme om dagen har r\u00e4tt till synunders\u00f6kning, och vid behov \u00e4ven bildsk\u00e4rmsglas\u00f6gon, som bekostas av arbetsgivaren utan att medarbetaren f\u00f6rm\u00e5nsbeskattas.<\/p>\n<h3><span style=\"color: #000000\">Personalfest<\/span><\/h3>\n<p><span style=\"font-size: 18px\">Personalfester med mat och dryck r\u00e4knas som intern representation och kan erbjudas skattefritt tv\u00e5 g\u00e5nger per \u00e5r.<\/span><span style=\"font-size: 18px;font-family: arial, helvetica, sans-serif\"><\/span><\/p>\n<h3><span style=\"color: #000000\">Tidningar och tidskrifter<\/span><\/h3>\n<p><span style=\"font-size: 18px\">&#8230;som skickas hem till medarbetarens bostad \u00e4r en skattefri f\u00f6rm\u00e5n om de beh\u00f6vs i arbetet (till exempel f\u00f6r journalister). Tidningar som skickas till arbetsplatsen, och som m\u00e5nga anst\u00e4llda kan l\u00e4sa, \u00e4r alltid skattefria f\u00f6r medarbetarna.<\/span><span style=\"font-family: arial, helvetica, sans-serif;font-size: 18px\"><\/span><\/p>\n<h3><span style=\"color: #000000\">L\u00e4ttare f\u00f6rt\u00e4ring<\/span><\/h3>\n<p style=\"font-size: 18px\">&#8230;ses som en skattefri personalv\u00e5rdsf\u00f6rm\u00e5n, f\u00f6rutsatt att det inte handlar om att ers\u00e4tta en hel m\u00e5ltid, utan om exempelvis kaffe, te, fika, frukt eller en enklare sm\u00f6rg\u00e5s. Luncher ska f\u00f6rm\u00e5nsbeskattas i de flesta fall, men det finns undantag, som till exempel pedagogiska m\u00e5ltider f\u00f6r l\u00e4rare, eller lunch i samband med representation.<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 18px\"><span style=\"color: #000000;font-family: 'Helvetica Neue', 'Open Sans', sans-serif;font-size: 1.75rem;font-weight: bold;letter-spacing: 0px;background-color: transparent\">G\u00e5vor till medarbetarna<\/span><\/span><\/p>\n<p style=\"font-size: 18px\">&#8230;\u00e4r skattefria i vissa fall. Exempel p\u00e5 skattefria g\u00e5vor \u00e4r julklapp (v\u00e4rde upp till 450 kr), g\u00e5va i samband med att f\u00f6retaget firar 25-, 50-, 75- eller 100-\u00e5rsjubileum (v\u00e4rde upp till 1 350 kr) eller en minnesg\u00e5va till anst\u00e4llda som fyller 50 eller g\u00e5r i <a href=\"\/tag\/pension\" rel=\"noopener\">pension<\/a> (v\u00e4rde upp till 15 000 kr). Under 2020 inf\u00f6rdes dessutom en tillf\u00e4llig skattefri g\u00e5va (v\u00e4rd upp till 1000 kr) som fick smeknamnet \u201d<a href=\"\/skattefri-coronagava-blev-tackgava-som-personalforman\" rel=\"noopener\" target=\"_blank\">coronag\u00e5va<\/a>\u201d.<\/p>\n<h3><span style=\"color: #000000\">Personalrabatt<\/span><\/h3>\n<p style=\"font-size: 18px\">&#8230;p\u00e5 varor eller tj\u00e4nster som f\u00f6retaget s\u00e4ljer kan vara en skattefri f\u00f6rm\u00e5n, inom vissa gr\u00e4nser. Rabatten f\u00e5r till exempel inte vara st\u00f6rre \u00e4n den st\u00f6rsta rabatt som en utomst\u00e5ende konsument skulle kunna f\u00e5, och antalet k\u00f6p per medarbetare f\u00e5r inte vara h\u00f6gre \u00e4n vid normal konsumtion.<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 18px\"><span style=\"color: #000000;font-family: 'Helvetica Neue', 'Open Sans', sans-serif;font-size: 1.75rem;font-weight: bold;letter-spacing: 0px;background-color: transparent\">Mobiltelefon<\/span><\/span><\/p>\n<p style=\"font-size: 18px\">&#8230;fr\u00e5n arbetsgivaren \u00e4r f\u00f6rst\u00e5s i f\u00f6rsta hand ett arbetsredskap. Medarbetare f\u00f6rm\u00e5nsbeskattas dock inte f\u00f6r f\u00f6rm\u00e5nen att \u00e4ven kunna anv\u00e4nda sin tj\u00e4nstemobil f\u00f6r att ringa privata samtal, f\u00f6rutsatt att det finns ett fast abonnemang.<\/p>\n<h3><span style=\"color: #000000\">Friskv\u00e5rdsbidrag<\/span><\/h3>\n<p><span style=\"font-size: 18px\">&#8230;tillh\u00f6r de vanligaste och mest uppskattade f\u00f6rm\u00e5nerna p\u00e5 svenska arbetsplatser. F\u00f6r att friskv\u00e5rdsbidraget ska vara en skattefri personalv\u00e5rdsf\u00f6rm\u00e5n f\u00e5r beloppet vara h\u00f6gst 5000 kr per \u00e5r. Bidraget kan anv\u00e4ndas till mycket mer \u00e4n du kanske tror. L\u00e4s g\u00e4rna mer i v\u00e5rt popul\u00e4ra blogginl\u00e4gg <a href=\"\/allt-du-behover-veta-om-friskvardsbidrag\" rel=\"noopener\" target=\"_blank\">allt du beh\u00f6ver veta om friskv\u00e5rdsbidrag.<\/a><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/benifex.com\/sv\/wp-content\/uploads\/sites\/2\/support-employees-by-prioritising-employee-wellbeing-programs.jpg\" alt=\"skattefria-f\u00f6rm\u00e5ner\" width=\"731\" style=\"width: 731px;margin: 0px 0px 30px\"><span style=\"background-color: transparent;font-family: arial, helvetica, sans-serif;color: inherit;font-size: 28px;font-weight: bold;letter-spacing: 0px\">Tillf\u00e4lligt \u00e4ndrade skatteregler f\u00f6r f\u00f6rm\u00e5ner under coronapandemin<\/span><\/p>\n<p><span style=\"font-size: 18px\">Ut\u00f6ver den \u201dcoronag\u00e5va\u201d som n\u00e4mns i listan ovan inf\u00f6rdes under 2020 en tillf\u00e4llig m\u00f6jlighet f\u00f6r arbetsgivare att erbjuda sina anst\u00e4llda gratis personalparkering som skattefri f\u00f6rm\u00e5n; detta f\u00f6r att bidra till att minska tr\u00e4ngseln i kollektivtrafiken. I vanliga fall \u00e4r allts\u00e5 parkeringsplats en skattepliktig f\u00f6rm\u00e5n. Av samma sk\u00e4l \u00e4ndrades f\u00f6rm\u00e5nsv\u00e4rdet f\u00f6r taxiresor till samma niv\u00e5 som normalt g\u00e4ller f\u00f6r kollektivtrafikresor, s\u00e5 att fler anst\u00e4llda skulle kunna \u00e5ka taxi till jobbet ist\u00e4llet f\u00f6r exempelvis buss.<\/span><\/p>\n<p><span style=\"font-size: 18px\">Under coronapandemin 2020 har m\u00e5nga f\u00f6retag och privatpersoner velat visa sin uppskattning f\u00f6r h\u00e5rt k\u00e4mpande v\u00e5rdpersonal genom att bjuda p\u00e5 mat och godsaker. Gratis luncher och middagar \u00e4r i vanliga fall skattepliktiga, men f\u00f6r att undvika en skattesm\u00e4ll f\u00f6r v\u00e5rdens anst\u00e4llda f\u00f6resl\u00e5r regeringen en <a href=\"https:\/\/www.regeringen.se\/rattsliga-dokument\/lagradsremiss\/2020\/09\/andrade-regler-for-kostforman-i-sarskilda-fall\/\" rel=\"noopener\" target=\"_blank\">lag\u00e4ndring<\/a> som f\u00f6rv\u00e4ntas tr\u00e4da i kraft fr\u00e5n 1 januari 2021 och g\u00e4lla retroaktivt fr\u00e5n 29 februari 2020. \u00c4ndringen inneb\u00e4r att bjudm\u00e5ltiderna inte f\u00f6rm\u00e5nsbeskattas om de bekostas av n\u00e5gon som inte har n\u00e5gon koppling till arbetsgivaren, och d\u00e4r givaren inte heller f\u00f6rv\u00e4ntar sig n\u00e5gon motprestation.<span style=\"background-color: transparent;font-family: arial, helvetica, sans-serif\"><br \/><\/span><\/span><\/p>\n<hr>\n<p style=\"text-align: center\"><span style=\"font-size: 18px\">Vill du veta mer om vilka f\u00f6rm\u00e5ner som efterfr\u00e5gas av medarbetare p\u00e5 dagens arbetsmarknad? Missa inte Arbetsliv 3.0, baserad p\u00e5 en unders\u00f6kning med 35000 medarbetare.<\/span><span style=\"font-family: arial, helvetica, sans-serif;background-color: transparent\"><span style=\"color: #000000\"><\/p>\n<p><\/span>{{cta(&#8217;48acdfd0-a8f1-4c6b-84ab-1b0c584d3e51&#8242;)}}<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Att friskv\u00e5rdsbidraget \u00e4r en skattefri f\u00f6rm\u00e5n har de flesta koll p\u00e5. Men visste du att det finns sju andra personalf\u00f6rm\u00e5ner som ocks\u00e5 kan erbjudas skattefritt, f\u00f6rutsatt att vissa villkor \u00e4r uppfyllda? Dessutom har Skatteverket inf\u00f6rt vissa undantag som en f\u00f6ljd av coronapandemin. I det h\u00e4r inl\u00e4gget f\u00e5r du som arbetsgivare koll p\u00e5 vad som g\u00e4ller.<\/p>\n","protected":false},"author":0,"featured_media":20745,"comment_status":"closed","ping_status":"open","sticky":false,"template":"tpl.news-post.php","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[749],"tags":[753],"class_list":["post-20742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-anstallningsformaner","tag-anstallningsformaner"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.7 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Skattefria f\u00f6rm\u00e5ner till dina anst\u00e4llda - 8 tips<\/title>\n<meta name=\"description\" content=\"Vilka personalf\u00f6rm\u00e5ner \u00e4r egentligen skattefria? 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