prestationsväxling
Prestationsväxling, often translated as performance exchange or benefits exchange, is a system in which an employer offers employees a choice between a cash salary and various non-cash benefits. This allows employees to tailor their compensation package to their individual needs and preferences, potentially optimizing their overall financial situation. The primary driver behind prestationsväxling is often tax efficiency. In many jurisdictions, certain non-cash benefits are taxed at a lower rate than cash salary, or may even be tax-exempt up to certain limits. This can result in a net financial gain for the employee compared to receiving the equivalent value in cash.
Common benefits that can be part of a prestationsväxling system include health insurance, pension contributions, public