Decision on Reimbursement at Business Trip 2010-12-20 Reg. No 2010/3127

Decision on reimbursement at business trip
2010-12-20
Reg. no 2010/3127

Decision on reimbursement at business trip for employees at Linnaeus University
Applicable when employees, with appointment according to employment agreement, are ordered to work somewhere else in Sweden than at the office and/or place of living, and in connection to trips abroad. The decision is valid as from 2011-01-01.

Reimbursement for travelling expenses
Atbusiness trip within the country, for which a car has been deemed the most suitable means of transportation, a tax-free reimbursement of SEK 1.85/km and a salary supplement of SEK 1.30/km will be paid. At business trip for which a private car is used, otherwise only the tax-free reimbursement is paid.

Expenses for taxi, train, bus, and plane are reimbursed on condition that the original receipts are handed in, and given that these were deemed the most suitable means of transportation.

The assessment of what are the most suitable means of transportation is to be made by the responsible manager prior to departure; only as an exception may such expenses be approved afterwards.

Subsistence allowance for business trips in Sweden that cover more than one day
Reimbursement in the form of subsistence allowance and salary supplement is paid in connection to business trips that cover more than one day – on condition that the employee is more than 50 km from his/her workplace and/or place of living.Växjö and Kalmar both count as place of work, regardless of in what city one has one’s placement.

The reimbursement for a full day, that is to say departure before 12 noon on the day of departure or arrival after 7 pm on the day of return, and all days in between, is SEK 210 as a tax-freesubsistence allowance and a salary supplement of SEK 140. If the trip starts after 12 noon on the day of departure or ends before 7 pm on the day of return the reimbursement paid will be SEK 105 as a tax-free subsistence allowance and a salary supplement of SEK 100.

Deduction for employer-provided meals
If meals have been included the subsistence allowance will be lowered according to the following:
Breakfast SEK 42 (SEK 21)
Lunch or dinner SEK 74 (SEK 37)
The amount within parenthesis refers to days for which subsistence allowance for part of day is paid.

Taxation of employer-provided meals according to the following:
Breakfast SEK 38
Lunch or dinner SEK 76
There is no taxation for breakfast that is included in the hotel price without extra cost, or for meal that is included in the ticket price on plane, train, etc.

Cost for accommodation and overnight subsistence allowance
Reimbursement will be paid for the actual cost that has been approved in advance and on condition that original receipts are handed in. If there is no such cost a tax-free subsistence allowance of SEK 105 and a supplementary salary of SEK 100 will be paid.

Supplementary salary at one-day business trip
One-day business trip within the country, however not between Linnaeus University’s placement cities, is reimbursed with a supplementary salary of SEK 100 when absent more than 6 hours.

Subsistence allowance for business trip abroad
At business trip abroad,a specific subsistence allowance is paid for each individual country according to Skatteverket’s general advice regarding normal amount for full day; that is to say departure before 12 noon on the day of departure and arrival before 7 pm on the day of return, and for all days in between. If the trip starts after 12 noon on the day of departure or ends before 7 pm on the day of return half of the subsistence allowance will be paid.

Deduction for employer-provided meals
If meals have been included the subsistence allowance will be lowered according to the following:
Breakfast by 15%
Lunch or dinner by 35%

Taxation of employer-provided meals according to the following:
Breakfast SEK 38
Lunch or dinner SEK 76
There is no taxation for breakfast that is included in the hotel price without extra cost, or for meal that is included in the ticket price on plane, train, etc.

Cost for accommodation and overnight subsistence allowance
Reimbursement will be paid for the actual cost that has been approved in advance and on condition that original receipts are handed in. If there is no such cost half of the subsistence allowance will be paid.

Supplementary salary at one-day business trip
One-day business trip abroad is reimbursed with a taxable supplementary salary of SEK 300 when absent more than 7 hours.

Reduction
After 3 months’ business trip, within the country as well as abroad, the amounts for subsistence allowance and salary supplement are reduced to 70% of the amounts stated above.

Stephen Hwang
Rector