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Reimbursement of travel expenses, subsistence allowance and meal deductions

This page provides information about travel expenses, subsistence allowance and meal deductions.

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Reimbursement of your travel expenses and to receive subsistence allowance

When travelling on business both within and outside Sweden, you are entitled to reimbursement of your travel expenses and to receive subsistence allowance. You will receive your reimbursement by submitting the mandatory travel expense report form once your business trip has been completed. 

This is done in Primula Res.

Transport

If you have needed to use your private car while travelling on business, you can receive reimbursement in the form of a mileage allowance.

Read more about mileage allowance on the Swedish Tax Agency's website (in Swedish)

You may also receive reimbursement for other means of travel which could not be booked via the travel agency, for example, local bus or taxi.

Accommodation

According to the Swedish Tax Agency, an additional cost regarding accommodation is always considered to be a private cost in the case of accompanying spouse/partner/family etc., and at least 25 percent of the accommodation cost.

If the additional cost is greater than 25 percent it is therefore the larger amount that is either reported as a benefit (in cases where the employer pays the invoice) or which the employee pays. 

The employer may reimburse the employee up to a maximum of 75 percent of the accommodation cost in the case of accompanying spouse/partner/family etc., but, depending on the additional cost, this may concern a lower amount.

Read more, in Swedish, on the Swedish Tax Agency website 

Read more on topics such as reimbursement for accommodation and occasions when accommodation costs cannot be proved, under the heading Logi (Accommodation) in the Swedish Tax Agency broschure below (in Swedish). 

Read more about subsistence allowances and other expense reimbursements on the Swedish Tax Agency's website (in Swedish):

Traktamenten och andra kostnadsersättningar (SKV 354 utgåva 34) (skatteverket.se) 

Visas

Visa expenses may be reimbursed and treated as a tax-exempt benefit for the employee, provided that the cost of the visa is directly linked to a business trip carried out on behalf of the employer and it is possible to prove that this is the case – for example, that the visa relates to the timing of the business trip, that it is a work visa or similar. 

More information is available on the Swedish Tax Agency’s website:

Benefits related to business travel | Legal guidance | Swedish Tax Agency (in Swedish)

Reimbursement for tax-free visa costs linked to business trips, which fulfil the Swedish Tax Agency's requirements as described above, is done via the travel expense form in Primula.

  • If you are seeking reimbursement for visa costs before your trip, select in Primula:  Travel/expenses, LU Expenses/Car allowance, Expenses – Visa costs.
  • If you are applying for reimbursement in connection with your travel invoice after your trip, select in Primula: Travel/expenses, Travel abroad LU, Expenses – Visa costs.

Costs for other types of visas, which are not linked to a business trip, are considered a private expense by the Swedish Tax Agency and are therefore taxed as a benefit. Lund University does not cover private expenses such as these.

Subsistence allowance

Reimbursement of increased living costs (accommodation, meals and sundries) involved in an overnight stay outside of your place of residence, known as subsistence allowance, will be made.

The amount of the subsistence allowance varies depending on whether the trip was one or several days, among other things.

If on a business trip you visit more than one country, a subsistence allowance amount is paid for the country in which the most time has been spent during the period 06:00-24:00.

If on a business trip you spend most of the time in Sweden on the day of departure or the day of your return, the Swedish subsistence allowance is paid.

When determining the country in which you have spent the most time on a particular day, the periods for the following elements of an international trip are not counted:

  • time spent travelling by boat or plane from a port or airport in one country to a port or airport in another country
  • time spent during a stopover for refuelling or similar.

However, the duration of transfers and waiting periods is counted in the time spent in a country. It could be the case, for example, that there is transfer to a domestic flight in the destination country. The time spent in the destination country is calculated from the moment the employee arrives in that country.

Read more about subsistence allowances and other expense reimbursements on the Swedish Tax Agency's website (in Swedish):'

Traktamenten och andra kostnadsersättningar (SKV 354 utgåva 34) (skatteverket.se) 

Meal deductions

If you receive free meals during your travels, your subsistence allowance will be reduced (meal deductions).

Exceptions: Free meals on public transport if the meals are automatically included in the price of the ticket.

Meal benefits

Free meals during business travel are, as a rule, liable to tax regardless of whether it is Lund University or someone else who is paying. The benefit only needs to be based on employment.

Exceptions: 

  • Free meals on public transport if the meals are automatically included in the price of the ticket. 
  • Free hotel meals if breakfast is automatically included in the cost for the stay. 
  • Free meals during official entertainment or staff events.

Read more about different examples of meal allowances in the Quick reference guide to entertainment, on the entertainment page.

Working hours during business travel

Employees on flexitime: 

  • Normal working day hours apply, that is, 8 hours a day, Monday–Friday (non-holiday). 
  • Travel time outside of normal hours may not be credited as working hours. 
  • Working hours at the place of business that exceeds normal working hours may be credited. A prerequisite, however, is that you and your manager both agree that this time is to be considered part of your working day.

Contact

Contact your line manager or your organisational unit’s HR/staff officer if you have any questions.