Subsistence allowance
A subsistence allowance compensates you for your increased living costs when you are on a work trip. You are entitled to this allowance if your trip involves at least one overnight stay away from your place of residence, irrespective of whether you travel in Sweden or abroad. The subsistence allowance is tax-exempt. It is the Swedish Tax Agency that determines the amount.
Full and partial subsistence allowance
- If your work trip starts before 12:00 and return after 19:00, you will receive a full subsistence allowance for that day.
- If your work trip starts at 12:00 or later, you will receive half a subsistence allowance.
- If your work trip ends at 19:00 or earlier, you will receive half a subsistence allowance.
If you stay in private accommodation, you also receive a night allowance, which is half a subsistence allowance. You are also entitled to a taxable salary supplement when staying in private accommodation.
This salary supplement is added automatically when you apply for a night allowance. However, you may opt to not receive it by unticking the option in your application if you do not want to cut into your funding.
Salary supplement
You may be entitled to a salary supplement on one-day or multi-day trips, as long as you stay in Sweden and have to travel to some place other than your normal place of work. This supplement is taxable.
Official duties for one day
If you are on official university business for just one day, you are only entitled to a salary supplement if your trip last twelve hours or longer.
Official duties for multiple days
If you are on official University business for more than one day, the salary supplement is the same amount as the subsistence allowance.
- If your work trip starts at 12:00 or later, you will receive half a salary supplement.
- If your work trip ends at 19:00 or earlier, you will receive half a salary supplement.
Car allowance
If you have to travel by car, first and foremost use a rental car – for financial, safety and environmental reasons. You may use your own car on occasions when doing so would be the most reasonable course of action, and when your manager or head of department has signed off on this. When you use your own car, you are entitled to a tax-exempt mileage allowance. For more information, see Ordinance (2020:486) on environmental and road-safety requirements for public authorities' cars (Swedish only).
Approval of use of own car
Decision on use of own car
To be eligible for a car allowance, you need a special decision that approves you using your own car for work. There is a template under Forms regarding salary and staff called "Bilmedgivande LA15" (Swedish only).
The head of department or equivalent may approve an employee using their own car for work trips during a specific period and within a specific area.
The use of an employee's own car may only be approved when a cost comparison with other modes of transportation reveals that car travel would be the best option or that it would help the University cut costs.
The decision to approve the use of an employee's own car must be signed by the head of department or equivalent, as well as the employee in question.
The decision must be archived at the department, office or equivalent, so external or internal auditors will have access to it.
The approval is conditional upon the employee agreeing, in writing, to:
- only using their car for work trips during the period and within the area the approval refers to, unless circumstances the employee has no control over prevent them from doing so;
- allowing other civil servants to accompany them in their car; and
- if they have a work car, using that car instead of their own during work trips, if that is what the head of department or equivalent decides.
Current amounts
The amount stipulated in the Income Tax Act is tax exempt. The amount stipulated in the University's local agreement, on the other hand, is considered a taxable salary supplement. The University must pay employer contributions for it.
A car allowance is only paid out when the use of the employee's own car was expressly approved.
Travelling for work using one's own car
SEK per 10 kilometres:
- Tax-exempt flat rate: SEK 25 per 10 km.
- Salary supplement when use of own car was approved: SEK 18.50 per 10 km.
- Salary supplement for trailer: SEK 18.50 per 10 km.
Compensation for travel by other means of transportation is only disbursed when proof of payment is presented.
How to make a travel claim and get reimbursement
To receive your subsistence allowance and be reimbursed for any expenses you incurred during your work trip, you should submit a travel claim as soon as your trip is over. You can do so in the self-service system PASS. A travel claim must be submitted within twelve months from the trip in question.
Remember to keep your original receipts. They need to be submitted with your expenses claim to your reviewer, which is the person who revises travel expenses at your department or office.