förmånsbeskattad

Förmånsbeskattad refers to a benefit provided by an employer to an employee that is considered taxable income. In Sweden, this concept falls under the umbrella of "förmånsvärde," which translates to "benefit value." When an employer offers an employee something beyond their regular salary, such as a company car, a subsidized gym membership, or housing, the monetary value of that benefit is assessed and added to the employee's taxable income. This means the employee will pay income tax on the value of the benefit, in addition to their salary.

The purpose of förmånsbeskattning is to ensure fairness in the tax system, preventing employees from receiving significant non-cash benefits without contributing to tax revenue. The specific rules and valuation methods for different types of benefits are determined by Swedish tax law, administered by the Swedish Tax Agency (Skatteverket). For instance, the benefit value of a company car is calculated based on its market value, age, and how many kilometers it is driven for private purposes. Similarly, other benefits are assigned a value that is then subject to income tax and, in some cases, social security contributions. Employees are typically informed about the benefit value on their annual tax statement, and it is reflected in their payslips.