måltidsförmånen

Måltidsförmånen, often translated as the meal benefit or lunch voucher, is a tax-advantaged employee benefit common in Sweden. It allows employers to offer their employees a benefit to cover the cost of meals during the workday. This benefit is typically provided in the form of vouchers or electronic cards that can be used at a wide range of restaurants, cafes, and some food retailers.

The primary purpose of måltidsförmånen is to provide a tax-efficient way for employers to support their employees' well-being and to contribute to a healthier work environment. For the employee, it offers a convenient and often subsidized way to purchase lunch. The benefit is subject to certain regulations regarding its value and how it can be utilized.

Legally, the måltidsförmånen is regulated by Swedish tax law. There is a maximum tax-free value that an employer can provide per employee per day. If the value exceeds this limit, the excess amount is considered taxable income for the employee. The benefit is intended to cover the cost of a single meal and is not meant to be redeemed for groceries or other non-meal related purchases, although some retailers may accept them for prepared food items.

The implementation and availability of måltidsförmånen can vary between companies. Some employers offer it as a standard part of their compensation package, while others may provide it as an optional benefit. The infrastructure for these benefits is typically managed by third-party providers who issue the vouchers or cards and maintain a network of participating vendors.