Kjøregodtgjørelse

Kjøregodtgjørelse refers to a reimbursement or allowance provided to individuals for using their private vehicle for work-related purposes. This is a common practice in many countries, particularly in Scandinavia, to compensate employees for expenses such as fuel, wear and tear, insurance, and taxes associated with using their personal car for business travel. The specific rules and rates for kjøregodtgjørelse can vary significantly depending on national legislation, collective bargaining agreements, and individual employment contracts.

Typically, companies offer a set amount per kilometer driven. This rate is often determined based on official guidelines or recommendations from tax authorities, which aim to cover the average costs of operating a vehicle. To be eligible for kjøregodtgjørelse, the travel must usually be deemed necessary for the performance of job duties and not part of the employee's regular commute to and from their primary place of work. Employees are generally required to keep a log of their business travel, detailing the date, destination, purpose of the trip, and the distance covered. This documentation is crucial for both the employee's reimbursement and the employer's tax reporting. The tax implications of receiving kjøregodtgjørelse also differ; in many cases, a certain amount per kilometer is tax-free up to a specified limit, while amounts exceeding this limit may be considered taxable income.