What counts as a wellness benefit (friskvård)
Which activities qualify as tax-free wellness under Swedish rules, and which purchases the wellness allowance cannot cover.
Wellness (friskvård) covers exercise and certain health-promoting activities that are of lesser value and of a simpler kind. These rules come from Skatteverket (the Swedish Tax Agency) and decide what you can claim tax-free in the wellness category in CLVR. If your activity fits the rules, you upload the receipt as a wellness expense and the cost is reimbursed up to your tax-free threshold. This article explains what qualifies and what does not.
Activities that qualify
Both exercise and certain other health care can be covered, as long as the benefit is of lesser value and of a simpler kind.
- With an exercise element: typical fitness activities, and courses that include exercise.
- Without an exercise element: stress-relieving treatments, treatments that prevent or counter soreness and stiffness (such as massage, acupuncture, and herbal baths), techniques relating to posture and movement patterns (such as balance training), treatments that help with weight loss or smoking cessation, and prophylaxis courses for expectant parents.
For activities without an exercise element, for example massage, the activity may cost a maximum of SEK 1,000 per occasion to count as being of lesser value and stay tax-free.
What the wellness allowance cannot cover
Some purchases are never tax-free wellness and cannot be claimed from the wellness allowance:
- Renting or buying equipment.
- Membership joining fees.
- Theory courses and diplomas.
- Health care, medical care, and beauty care.
If a receipt is mostly one of these, it does not belong in the wellness category.
How this shows up when you upload
When you upload a wellness expense, the final step before you submit asks you to confirm a short checklist tied to these rules:
- Is your activity approved for wellness under the Tax Agency guidelines?
- Is your receipt valid?
- Does the receipt show that you have paid for the activity?
Next to the first toggle, select What are the Tax Agency guidelines? to open the full Tax agency guidelines with the same rules described above, plus a link to Skatteverket. You cannot submit until all three toggles are confirmed.
A valid wellness receipt shows the company name, organisation number, amount, VAT, the type of activity, your name, and your personnummer. An invoice on its own is not enough: the receipt must show that you have actually paid.
Good to know
- These are Sweden rules. The wellness category and the Tax Agency guidelines apply to companies on the Swedish setup; other countries may treat wellness differently.
- Qualifying is only the first check. What you get back also depends on your wellness tax-free threshold and your remaining benefit allowance. See the related articles for how the threshold works.
Troubleshooting
- I am not sure my activity counts. Open What are the Tax Agency guidelines? on the confirmation step and compare it to your receipt. If it is still unclear, ask your HR contact.
- My receipt is mostly equipment or a joining fee. That part is not tax-free wellness, so it cannot be claimed from the wellness allowance.
- The activity has no exercise element and cost more than SEK 1,000. Above SEK 1,000 per occasion it no longer counts as being of lesser value, so it does not qualify as tax-free wellness.