Benefits, expenses, per diem and mileage

Benefits and allowances are added as pay adjustments on the staff record: Personal ▸ the person ▸ Löneunderlag ▸ Löne-justeringar ▸ Lägg till, or Lägg till on the person's row under Löner. Choose Slag (type) first. Payroll then works out what is tax-free and what becomes salary, using the Swedish Tax Agency's amounts for the year.

Benefits

A benefit is not paid out. It is taxed, carries employer contributions and appears on the payslip.

Benefits never count towards holiday pay. The meal benefit works as before, under the staff settings.

Expenses

An expense against a receipt is paid out after tax, without tax or employer contributions.

Per diem (traktamente)

For a business trip with an overnight stay more than 50 km from the workplace and home. Enter the amount you pay, the number of full and half days, nights without paid accommodation and days with free meals (for example hotel breakfast). Payroll calculates the tax-free amount: 300 kr per full day, 150 kr per half day and 150 kr per night in 2026, 210 kr after three months in the same place and 150 kr after two years. Free meals reduce it.

What you pay up to the tax-free amount is paid out without tax. Anything above becomes salary, with tax and employer contributions.

Mileage

Enter the amount you pay, the number of Swedish miles (10 km) and the car: own car 25 kr per mil, company car 12 kr per mil and a fully electric company car 9.50 kr per mil. Anything above becomes salary.

In the AGI, the voucher and the payroll files

• AGI: benefits in box 012 (company car in 013), boxes for housing benefit (041 house, 043 flat), tax-free mileage (050) and tax-free per diem (051).
• Voucher: per diem on BAS 7321/7322, mileage on 7331/7332 and wellness on 7690. Benefit values are not booked.
• PAXml, Fortnox Lön and Visma Lön 600: expenses, per diem and mileage have standard PAXml codes (UTLÄGG, INR_FRI, INR_SKT, MILPRI_FRI and similar). Benefits and wellness have none: enter your own pay code under Personalinställningar ▸ Lön ▸ Lönekoder & konton för export. Without it the file stops, because a benefit that never reaches the payroll system is never taxed.

Regional support and växa-stöd (Vendion Lön)

If you run Vendion Lön, two cards sit under Personalinställningar ▸ Lön:

• Regionalt stöd (stödområdet): if a restaurant is in the support area (certain municipalities in northern Sweden, listed in the card), switch it on for the restaurant from a payment month. Payroll then deducts 10 % of the basis, at most 7,100 kr a month for the company, from the employer contributions, except for anyone who had turned 67 at the start of the year. The deduction is reported in AGI boxes 471 and 476.
• Växa-stöd: if the company has hired its first or second employee, the card works out per person and month what you can reclaim (the contributions except the old-age pension fee, on pay up to 35,000 kr a month, for the first 24 months). You apply yourselves in the Tax Agency's e-service after the employer declaration, at most one year after the month. Vendion sends no application.

Vendion adds the Tax Agency's amounts for a new year in December. Until then, Löner counts the whole amount for per diem, mileage, wellness and gifts as salary and says so on the row, and Vendion Lön waits with the payroll run.