Payroll codes and BIK

Set a category's payroll code and BIK flag, enter the four FlexHRM Löneart codes, and override the payroll code, BIK, or visibility for a single benefit in the benefits table.

Two of the most important settings on a benefit category are whether it counts as a taxable benefit (BIK) and which payroll code it uses for your export. Both live inside the category on the Benefit Settings page: BIK is a switch in the Upload Expense Report card, and the payroll code is a field (or, for FlexHRM companies, four fields) in the Benefit Store & General card. Both are company-and-category decisions, and you can still override either, plus visibility, for a single benefit in the category's benefits table. This article covers the category-level payroll code and BIK switch, the FlexHRM Löneart codes, and the per-benefit overrides.

Open the category

In the webapp, open Benefit Settings under the HR area, then select the category row to expand it. Each category shows two cards: Upload Expense Report and Benefit Store & General. The BIK switch is in the first, the payroll code in the second.

Set the BIK switch

In the Upload Expense Report card, the BIK (Benefit in Kind) switch decides whether expenses in this category are treated as a taxable benefit:

• Off (tax-free): no employer social fee applies, and there is no benefit value (förmånsvärde) to report.
• On (taxable): the employer social fee (31.42% in Sweden) applies to the portion paid from the benefit allowance, the benefit value is registered as the employee's förmånsvärde, and the employee is benefit-taxed on their next payslip after the report is approved.

Whether a category is BIK is a per-company choice, not a fixed property of the category. The same category can be BIK at one company and tax-free at another. For the full effect on cost, reimbursement, and salary deductions, see what the BIK setting does to cost and payroll.

Set the category payroll code

A payroll code tells CLVR where a benefit belongs when it builds your payroll export. In the Benefit Store & General card, fill the Payroll Code field (its hint reads "Enter the payroll code for this category"). CLVR uses this code when it maps the category's expenses into your payroll export, so enter the code your payroll system expects.

This category code is the fallback for every benefit in the category that does not have its own code, so you do not have to type the same code on every benefit row. If you give a single benefit a different payroll code in the benefits table, that benefit-level code wins for that benefit only.

If your company uses FlexHRM

Companies set up for the FlexHRM export do not see a single Payroll Code field. Instead, the Benefit Store & General card shows a Payroll codes (FlexHRM) section with four Löneart fields. Each code tells CLVR which löneart to write for a given amount in the FlexHRM file, so the export lands in the right columns of your payroll system:

• Löneart netto: the code for the net amount (the reimbursement paid out, or a net deduction).
• Löneart brutto: the code for a gross amount, used when the benefit runs through a gross salary deduction.
• Löneart förmånsvärde: the code for the taxable benefit value, used only when the benefit is marked BIK.
• Löneart avdragsgill moms: the code for the deductible VAT (moms) portion. See the VAT split below.

The same four codes also appear as columns in the benefits table further down the category panel, one row per benefit. On a benefit row the last field is labelled Löneart moms for space, but it drives the same deductible-VAT column as Löneart avdragsgill moms.

Read the column mapping popover

Next to the Payroll codes (FlexHRM) heading there is a small info icon. Select it to open a popover titled FlexHRM payroll export that lists exactly which FlexHRM column each Löneart drives:

• Löneart netto writes the net amount.
• Löneart brutto writes the gross amount.
• Löneart förmånsvärde writes the benefit value, and only fills in for BIK rows.
• Löneart avdragsgill moms writes the deductible VAT amount, and only fills in for wellness (friskvård) rows where VAT applies.

Use the popover as your reference when your payroll team tells you which löneart belongs in which column.

How the VAT (moms) split works

When you set Löneart avdragsgill moms on a category or benefit, CLVR can split an eligible expense into two rows in the FlexHRM file:

• a netto row with the amount excluding VAT, written on Löneart netto, and
• an avdragsgill moms row with the VAT portion, written on Löneart avdragsgill moms.

The split only happens when all of these are true: the expense is an uploaded expense report (not a benefit purchase), it is not marked BIK, the category or benefit has an avdragsgill moms code set, and the receipt has a VAT rate above zero. If any of those is not met, the expense stays a single row on Löneart netto.

Override either setting per benefit

Each category has a benefits table at the bottom of its panel where you can fine-tune one benefit at a time. Anything you set here for one benefit overrides the category-level value for that benefit only. For most companies the table has these columns:

• Benefit: the benefit name (set by CLVR, not editable here).
• Payroll Code: a free-text field for this benefit's code. Leave it blank to fall back to the category's Payroll Code. A benefit-level code only overrides the category code for that single benefit.
• BIK: a checkbox marking just that benefit as taxable, overriding the category switch for that benefit only. This lets you run a tax-free category that holds one taxable benefit, or the reverse.
• Visible: a checkbox controlling whether the benefit shows in the Benefit Store. It is only active while the category's Benefit Store toggle is on.
• Custom approval: an optional dedicated approval flow for this benefit.

For FlexHRM companies, the four Löneart fields appear as columns here too. A code on a benefit row overrides the category-level code for that one benefit; leave a benefit's fields blank to use the category codes instead.

A benefit can appear in a second category as well as its main one. On its row in the secondary category, only Visible can be changed. Its payroll code, BIK flag, and provider email are always managed on the row in its primary category, and those columns show a dash in the secondary one.

Save the category

The category does not save on its own. Select Save Changes at the bottom of the category panel to store the BIK switch, the payroll code, and every benefit row in that category together. You get a green Settings Updated confirmation when the settings are saved. Each category saves separately, so save every panel you edit. The change applies to new expense uploads and new Benefit Store purchases, and the new codes are used the next time your payroll export is generated.

Troubleshooting

• I see four Löneart fields, not one Payroll Code field. Your company is on the FlexHRM export. Fill in the netto, brutto, förmånsvärde, and avdragsgill moms codes your setup needs instead, and use the info popover to see how each maps to the export.
• An expense did not split into a VAT row. Check that the expense is an uploaded expense report, that it is not marked BIK, that the category or benefit has Löneart avdragsgill moms set, and that the receipt's VAT rate is above zero. All four are needed for the split.
• The BIK checkbox is missing on one benefit. That benefit is salary sacrifice to pension, which is never BIK, so the control is intentionally removed.
• My change did not take effect. Make sure you used the Save Changes button inside that specific category panel. Each category saves on its own.
• A benefit ignored the category payroll code. That benefit has its own code set in the benefits table. Clear the benefit-level Payroll Code to fall back to the category code.
• The Visible checkbox is greyed out. Turn on the category's Benefit Store toggle in the Benefit Store & General card first, then the per-benefit checkboxes become active.