Fitness grant - complete list of approved activities

New for 2024

Since January 1, 2024, the Swedish Tax Agency no longer determines what is considered an approved activity. Instead, it is up to the employer to decide exactly which activities are approved based on existing practice and legislation. The activity needs to include elements of exercise or treatment that is relaxing or counteracts soreness and stiffness. You can also use it for dietary advice and smoking cessation advice.

The purpose of the fitness allowance is to promote the well-being of employees and contribute to an improved working environment. Here we present a complete list of approved activities for the wellness allowance and clarify the related rules.

How wellness grants work

Today, it is common for employers to offer their employees a wellness allowance, but there is no requirement that it must be offered to employees. It is simply up to the individual company to decide whether to offer a wellness allowance and, if so, how large it should be. The benefits of wellness allowances include increased well-being in the workplace, increased commitment and the possibility of preventing sick leave.

Size of health care allowance

Since it is the employer who decides on the size of the wellness allowance, the amount may vary between different workplaces. However, the Swedish Tax Agency specifies SEK 5,000 as the maximum for a wellness allowance. An employer can choose to offer a larger amount, but the employee will then have to pay tax on the excess amount.

Rules for health care allowances

Wellness money is considered a staff care benefit that is tax-free for the employee. However, in order for the activity to qualify as a tax-free healthcare benefit, the Swedish Tax Agency has set criteria that must be met. If the criteria for the benefit are not met, the employee will be taxed.

To qualify as an employee benefit, the allowance must be of low value, the benefit must be available to all staff and the allowance must not be exchangeable for cash.

The following requirements must be met for a health care allowance:

1. The wellness allowance can be a maximum of SEK 5,000 per employee per year.
2. The wellness money can be used for activities that have an element of training and exercise.
3. If an employee wants to use the wellness allowance for activities that do not involve exercise, such as massage, a maximum of SEK 1,000 may be paid from the wellness allowance.
4. A wellness allowance can also be used for food and drink in connection with work, but which does not count as a full meal.
5. As wellness money is intended for basic wellness and exercise, it cannot be used for treatment such as therapy, medical care or beauty care.
6. The health allowance can also not be used to pay for equipment or theory courses.
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Fitness grant - list of approved activities

The Swedish Tax Agency has drawn up a list of approved activities that can be approved for a wellness allowance. This list was primarily relevant until 2024, so it was the Swedish Tax Agency that decided which activities are approved. Today, it is the employer who decides whether an activity is approved or not.

Some activities designed to increase well-being may also be approved for a wellness allowance. However, some of them can only be approved for a lower wellness amount of up to SEK 1,000. This applies, for example, to activities such as massage and foot care.

List of activities that are usually approved:

1. Aerobics
2. Agility
3. Acupressure/acupuncture
4. Exercise/healthcare apps
5. Balance training
6. Bangolf/minigolf
7. Sauna bath
8. Ball sports such as bandy and football
9. Bowling
10. Boule
11. Archery
12. Cheerleading
13. Crossfit
14. Curling
15. Cycling
16. Dance such as buggy, ballet and zumba.
17. Disc golf
18. Diving
19. Sport fishing
20. Foot treatments
21. Free diving
22. Outdoor and nature activities
23. Fencing
24. Golf
25. Gymnastics
26. Hydrotherapy
27. Hypnosis
28. Equestrian sports
29. Ice hockey
30. Kayaking and canoeing
31. Cold bath
32. Martial arts such as wrestling and boxing
33. Kinesiology
34. Climbing
35. Dietary advice
36. Body treatments aimed at releasing tension
37. Light therapy
38. Massage that counts as wellness massage
39. Meditation/mental training for stress management
40. Motorsport
41. Nicotine cessation/smoking cessation
42. Orientation
43. Paintball
44. Personal trainer
45. Pistol shooting
46. Racket sports such as badminton and padel.
47. Reflexology/zonal therapy
48. Sailing
49. Swimming
50. Skiing
51. snowboarding
52. Weight loss course
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The following are generally not included in the wellness allowance

Below is a list of examples of things that employers generally do not accept in the health care allowance:

• Babysim
• Billiards
• Connective tissue massage
• Darts
• Hang gliding
• E-sport
• Parachuting
• Beauty treatments
• Physiotherapy or physical therapy
• Glasses
• Hunting
• chiropractic
• Clay pigeon shooter
• Running shoes
• Naprapathy
• Rehabilitation
• Spa

Reporting health care expenditure

In order for an employee to be able to use a health care allowance, health care expenses must be reported to the employer. The expenses must be supported by a receipt showing the activity for which the employee wishes to use the allowance.

Employers can get help to keep track of the company's wellness expenses with Mynts company card. The company card is directly linked to the company's accounts, where VAT is calculated automatically. The employee does not have to spend any money, which immediately makes the management and accounting of wellness expenses much smoother.

Sources

The tax authorities