friskvård

Friskvård is a Swedish term for wellness and preventive health activities intended to maintain or improve health and reduce sickness. In the Swedish tax system, employers may offer a tax-free wellness allowance called friskvårdsbidrag to employees for approved activities that promote health and well-being. Eligible activities typically include gym memberships, fitness classes, swimming, running clubs, and other structured physical activities, as well as certain therapies aimed at improving well-being. The list of eligible activities is defined by the Swedish Tax Agency (Skatteverket) and can be updated periodically; purely cosmetic services or activities primarily for entertainment are generally not eligible.

The benefit is provided by the employer and is paid through payroll as part of the employee's compensation package. Within a yearly limit set by tax rules, the amount is exempt from income tax (and social contributions for the employee). The purpose is to encourage preventive health and employee well-being, potentially improving work capacity. Employers must document the arrangement and ensure it complies with applicable rules.

Friskvård is a common feature of many Swedish workplaces but is not a universal right or national healthcare program. It operates within the broader context of Sweden's health and social security system and is subject to ongoing regulatory updates by Skatteverket and other authorities.