Utskrift från Malmö universitets webbplats www.mah.se

Health-promoting activities

You can be reimbursed for the costs of health-promoting activities (friskvård) up to an amount of SEK 1,500 per year, or SEK 125 per month if you are only employed during part of the year. Your employment level (part time, full time, etc.) does not affect the right to reimbursement. You are welcome to submit your receipts immediately after the expense was incurred, but you have the right to claim reimbursement for up to two years afterwards. This compensation is tax-free.

How to claim compensation

Complete the form and submit it together with the original receipt. The receipt must contain information including your name and the organiser’s name, the type of exercise or health-related activity provided, the time period to which the charge relates, and the organiser’s organisation number, stamp and signature.

If you pay the charge by direct debit, you must attach a copy of the membership agreement and a statement from your bank that shows that the payment has been made. Alternatively, you can send a receipt from the organiser for the entire amount that you have paid. 

Send the form and receipts via the internal post to your payroll administrator, who will assess your claim in accordance with the University’s rulings and Skatteverkets instructions.

The form can be found here

You can claim reimbursement for the following health-promoting activities:

  • Simple forms of exercise (e.g. gymnastics, weight training, spinning classes, bowling, swimming and aerobics, racket sports and team sports. Reimbursement is also available for other forms, such as tai chi, qigong and yoga.
  • Office massage (to counteract soreness or stiffness in, for example, neck, arms, shoulders and back) and fees for dietary advice or courses to assist with stopping smoking.
  • Admission card to Kockum Fritid if you simultaneously buy a card for a fixed number of sessions of swimming or water gymnastics.
  • Massage by a naprapath (if the receipt states that it applies to a massage).

You may not claim reimbursement for the following health-promoting activities:

  • Family membership cards or other cards that are valid for other people as well as for yourself.
  • Exercise or health-related activities that are taxable, such as membership fees for sporting associations.
  • Visits to a naprapath or chiropractor for any treatment other than massage.

Do you have any questions?

If you are uncertain whether your health-promoting activity is eligible for reimbursement, or if you have any questions about how to submit your claim for reimbursement, contact your payroll administrator.