Tax exemption for some payments in kind
The tax authority has stated that payments in kind in connection with home office solutions, internet access, mobile phone and health care funded by employers, should not be considered as a taxable benefit for the employees provided that;
1) the benefits are justified in keeping the activity of the business going and in reducing the risk of spreading the corona-virus and
2) the measures are temporary and proportional.
If the conditions for tax exemption are met the employer should not include the benefits in the payroll reporting and the benefit should not be included in the basis for employer’s social security contribution.
However, note that all benefits in kind employees had before the corona crises will still be taxable.