Health Allowance

The goal of our health allowance is to allow for healthier employees, increased well-being, a better working environment, and higher quality at the university.

At the University of Borås, our health allowance, or “friskvårdsbidrag” in Swedish, is a type of wellness and fitness activities benefit that means that employees can be reimbursed for some exercise and wellness activities, such as a massage, a gym pass, or horse riding lessons. Equipment, such as running shoes or skis, on the other hand, is not a tax-free benefit and therefore cannot be included in the allowance. This applies whether you buy or rent the equipment.

Contact HR Payroll if you are unsure whether your wellness activity is covered by the allowance.

Wellness related activities are reimbursed up to maximum SEK 2 000 kr per calendar year and is exempt from tax. The university has certain limitations regarding the amount of the health allowance. These are linked to one’s employment type. For fixed-term employees, 1/12 of the allowance is allowed per month as long as the employment lasts. For employees with employment below 50%, the contribution is halved. In the event of leave for work with another employer, the allowance is reduced to the corresponding extent. See the table. Those on parental leave and sick leave can receive the health allowance.

The amount of the health allowance
Employment (months)	Employment >= 50 %	Employment < 50 %
1	167	83
2	333	167
3	500	250
4	667	333
5	833	417
6	1000	500
7	1167	583
8	1333	667
9	1500	750
10	1667	833
11	1833	917
12	2000	1000

Those on parental leave and sick leave can receive the health allowance.

To receive the allowance, register your costs in Primula under menu choice Health allowance. Fill in the amount you are entitled to. Attach the receipt to the case in Primula. The receipt must be issued within the framework of your employment period in the current year to be valid. Exceptions apply if you have a receipt for December of the current year. In that case, you have the opportunity to use next year's wellness benefit if you register it during the next year.

Physical cash receipts should be kept during the current year by the employee to be presented in case of an audit.

In order for the current year's allowance to be paid, registration must take place in Primula at the beginning of December at the latest. For the exact date, please see the first page in Primula.

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Health Allowance

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