The Effects of Company Paid Training During Personal Time

Our review of the recent guideline published by Skatteverket supports the notion that it is perfectly legal for employers to offer paid training that takes place during the employee's personal time, with no tax consequences, as long as it is reasonably linked to the employee's role or professional skills development.

The following is an excerpt from the “Tax Consequences of Education under Employment” ...

3.1 Utbildning under pågående anställning – ingen förmån om den är betingad av anställningen

Det saknas bestämmelser om inkomstskatt på området. Enligt långvarig praxis sker ingen beskattning av utbildning som är betingad av arbetsgivarens verksamhet — och det även om utbildningen medfört högre kompetens. Deltagandet i utbildningen har i praxis jämställts med att man utför sitt arbete i anställningen. Det avgörande för skattefriheten är nyttan av utbildningen i företaget och inte kostnadens storlek eller var utbildningen genomförs. Den omständigheten att utbildningen genomförs utomlands medför inte i sig att det blir fråga om en skattepliktig förmån. Inte heller bör enbart det förhållandet att utbildningen sker på fritiden medföra att den anställde beskattas för förmånen (prop. 1995/96:152 s. 41).

Full info:

Thus, those that have shifted to part-time employment can utilize their personal time to participate in professional training programs paid by their employer and not incur any additional taxation of benefits. Now is the time to take advantage of this opportunity and use the extra time you gain to redevelop yourself and come out stronger, better, more connected, find out more about our trainings and networks here.   

To follow the development in this area you can subscribe to our blog and you will get notified with rrunning updates as we find out more in the area of government support for training opportunities and other matters.


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About Torbjörn Höjer

Torbjörn is a Product Manager with high technical understanding as well as broad experience from product marketing, project management and industrial design/styling. He is an open and positive person running Interim Consulting and Training at Tolpagorni.

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