Understand the expense cost breakdown

How an expense's cost is worked out, what affects reimbursement, the BIK warning and social fee, the deductible VAT line, the Payroll Deduct badge, and the mock payslip preview.

As soon as you enter a Receipt cost (incl. VAT) on the details step of an upload, CLVR shows a live Cost breakdown panel right below the form. It updates while you type, so before you ever select Submit expense you can see how your receipt splits into VAT, what comes out of your benefit allowance, whether a social fee is reserved, and whether any part will not be reimbursed. This article walks through every line, the warnings and badges you may meet, and how to preview the tax effect before you submit.

Where the breakdown appears

The breakdown shows up in two places, both with the same numbers:

• On the details step, the moment you fill in the Receipt cost (incl. VAT) field. It recalculates as you change the cost, the VAT rate, or the benefit category.
• On the final step after you submit, under Cost Summary, so the figures you reviewed are confirmed back to you.

You can return to the details step and adjust the cost or VAT rate at any time before submitting, and the breakdown follows along. The same figures appear again inside the submitted expense under My Benefits.

The VAT split

The top of the panel is titled Cost breakdown with your full receipt amount, then splits it:

• Receipt cost (incl. VAT): the total you paid, exactly as you entered it.
• Cost excl. VAT: the amount before VAT, worked out from the VAT rate you picked.
• VAT (25%): the VAT portion of the receipt at the rate you picked (the percentage shown matches your chosen rate).

The two indented lines only appear once a VAT rate is set. If you change the VAT rate, both update immediately.

The benefit-in-kind (BIK) warning and the social fee

Some benefit categories are taxable benefits, known as benefit-in-kind or BIK. When you upload a receipt in one of these categories, CLVR shows a short warning at the top of the cost breakdown so you know two things up front: the benefit will be taxed on your next payslip, and an extra social fee is reserved from your benefit allowance on top of the amount you get back. The warning reads:

Attention! You are about to submit an expense for a taxable benefit (BIK). This means you will be benefit taxed according to your tax table on the next following payroll after the expense has been approved.

For a BIK category, the value of the benefit is added to your taxable income. You are not charged the full receipt amount: you are taxed on the benefit value according to your tax table, on the next payroll run after the expense is approved. The exact amount depends on your personal tax rate, so two people submitting the same receipt can see different tax effects.

In Sweden the employer owes a social fee of 31.42% on a taxable benefit. CLVR builds that fee into your allowance deduction, so for a BIK receipt the panel adds a second block under the VAT split:

• You get back: the part of your receipt that your benefit allowance reimburses (the benefit value).
• Social fee (31.42%): the Swedish employer social fee (arbetsgivaravgift) reserved from your allowance on top of the reimbursement.
• Deducted from allowance: the total drawn from your benefit allowance, in bold. This is the reimbursed amount plus the social fee.
• Not reimbursed: shown only when your receipt is larger than what your remaining allowance can cover.

The social fee is reserved from your allowance, but it is never paid to you. It is the employer's cost, which CLVR covers from your allowance so the benefit stays cost-neutral for your company.

Whether a category counts as BIK is set by your company for that category, not by the category name on its own. Common taxable categories include Home & Leisure, Pension & Insurance, and Healthcare, while wellness (friskvård) is usually tax-free. The breakdown itself is the source of truth: if you see the BIK warning and a Social fee (31.42%) line, that category is being treated as a taxable benefit for your company.

Why only part of a receipt is reimbursed

If the Not reimbursed line appears, the panel adds a one-line explanation underneath it. It tells you your remaining allowance and the highest receipt amount that still fits once the social fee is included, for example: your remaining allowance is 1 000 kr, and the highest receipt amount where the cost plus social fees (31.42%) fits is 760 kr.

Two things can leave part of a receipt uncovered:

• Your remaining allowance is too low. Each receipt is paid from your Remaining allowance for the current period. If the receipt is larger than what you have left, CLVR reimburses as much as the balance allows and lists the surplus as Not reimbursed. Because the social fee uses up part of your allowance first, a BIK receipt can reach your remaining balance before the whole amount is reimbursed.
• A yearly tax-free limit is reached. Some categories have a yearly tax-free limit (for example wellness, friskvård, has a 5 000 kr per year limit). The limit is cumulative across the whole year for that category, so earlier claims count toward it. Once you have used the limit, a later receipt in the same category can be partly or fully unreimbursed. A warning notice spells out the split and how much can still be paid back under the category's rules.

An uploaded receipt is something you already paid out of pocket, so that uncovered part is simply not paid back to you. Importantly, it is never taken out of your salary.

Salary deduction vs an unreimbursed amount

When part of an expense does not fit inside your benefit allowance, CLVR handles the leftover in one of two ways, and which one depends entirely on how you got the benefit.

• Uploaded receipts: the leftover is your own cost. You already paid the merchant yourself, so the uncovered part is simply Not reimbursed. There is nothing for CLVR to recover, because no one paid on your behalf, and nothing is taken from your pay.
• Benefit Store orders: the leftover is a salary deduction. You place the order through CLVR, and CLVR or the provider fronts the full cost. Your allowance covers what it can, and the remainder is recovered from your next paycheck. In the breakdown you see this as Paid from Allowance and Paid from Salary, and the order can carry a Salary Deduction payment option. The salary portion has no social fee added, which keeps that part as low as possible.

The deductible VAT line

For a wellness (friskvård) receipt where part of the cost is not reimbursed, the panel can add a separate Deductible VAT line at the bottom. It is there for information only: it tells you how much of the VAT on your receipt relates to the part of the cost that was actually reimbursed. There is nothing to fill in or fix, and the amount does not change what lands in your pay.

The Deductible VAT line shows up only when all of these are true:

• The expense is in the wellness (friskvård) category.
• The receipt has a VAT rate above 0% (so a receipt entered at 0% VAT never shows this line).
• Only part of the receipt was reimbursed, meaning the reimbursed amount is lower than the full receipt total.

The figure is the VAT portion of the amount you actually got reimbursed, not the VAT on the whole receipt. CLVR works it back out of your reimbursement using the VAT rate you chose. With 25% VAT, a reimbursed amount of 600 kr contains 120 kr of VAT, so the line would read 120 kr. Only the VAT on the reimbursed amount is treated as deductible, and that is what this line spells out. Wellness reimbursements in Sweden follow their own tax handling, which is why this line is tied to the wellness category and to receipts that carry VAT.

The Payroll Deduct badge

A small yellow Payroll Deduct badge sometimes appears next to an expense's status in your list under My Benefits. It is a flag, not a separate status: it means part of that expense's cost did not fit inside your benefit allowance, for either of the two reasons above (a category's tax-free limit was reached, or your remaining allowance was too small). If an expense was fully covered, no badge appears.

To read the exact amounts, select the expense to open it. The Cost Summary card breaks the cost down line by line (Receipt cost (incl. VAT), Reimbursement or You get back, Deducted from allowance, and Not reimbursed). Above the breakdown, a yellow notice spells it out in words, naming the amount that will not be reimbursed alongside how much can be reimbursed.

Preview a mock payslip before submitting

When your company has the mock payslip preview turned on, you can generate a sample payslip PDF while uploading an expense and see roughly how it would show up on your pay. It is an estimate to help you decide before you submit, not an official payslip, and it never changes your upload.

A Preview mock payslip button appears at the bottom of the cost breakdown, with a short note that it is estimated from your salary and tax table. The button only appears once a benefit category, a receipt cost, and a VAT rate are filled in, since the estimate is built from those values.

The numbers come from the monthly salary and tax table CLVR has on file for you, combined with the expense amount and your remaining benefit allowance. Tax is calculated using the Swedish SKV 433 tables (column 1).

Troubleshooting

• The breakdown is not showing. It only appears once the Receipt cost (incl. VAT) field has a value. Enter the amount from your receipt and it will appear.
• The VAT split looks off. Check the VAT rate you selected. The breakdown derives Cost excl. VAT and VAT from that rate, so the wrong rate gives the wrong split.
• I expected more back. Compare You get back with your remaining allowance. Once the social fee is added, a benefit-in-kind receipt can use more of your allowance than the receipt total suggests, which is why the reimbursed amount can be lower than expected.
• I expected this category to be tax-free. Whether a category is taxable is a company setting. If it looks wrong, ask your HR team to confirm how the category is configured.
• Most of my receipt shows as not reimbursed. Check your Remaining allowance. If it is low, the receipt simply does not fit this period. For capped categories, check how much of the yearly tax-free limit you have already used.
• My receipt was only partly reimbursed but nothing was deducted. That is correct for an uploaded receipt: the uncovered part is your own cost, never a salary deduction.
• The Payroll Deduct badge was a surprise. Open the expense and read the Cost Summary. Compare the receipt total against your Not reimbursed line to see how much fell outside your allowance.
• I do not see a Deductible VAT line. That is normal. It only appears for wellness receipts with VAT above 0% where part of the receipt was not reimbursed, and it changes nothing about your reimbursement or your pay.
• There is no Preview mock payslip button, or it is not clickable yet. Your company may not have enabled the feature, or you have not yet chosen a benefit category and entered a receipt cost and a VAT rate. The estimate needs all three. If the preview will not generate or the figures look wrong, remember it is an estimate, and ask your HR team to confirm your salary details in CLVR.
• I want to avoid an unreimbursed amount next time. Submit receipts earlier in the period and keep an eye on your remaining allowance so a large receipt does not overshoot what you have left.