Employee leasing is an attractive solution for many employers who want to secure access to skills and offer added value to their employees. It is particularly relevant for companies in infrastructure, industry, construction and other sectors where staff often work away from home.
What is a housing benefit?
When an employee is offered free or subsidized housing, this is considered a housing benefit. This means that the benefit is taxable - both for the employee and the employer must report it to the Swedish Tax Agency. The value of the benefit is usually determined according to a standard value based on the market value of equivalent housing in the locality.
What are the practicalities?
Employers should consider the following when providing accommodation:
- The benefit is taxable, whether it is free housing or subsidized housing.
- The value of the benefit must be declared in the employee's income tax return.
- The employer pays employer contributions based on the standard value.
- It is possible to reduce the tax through a net payment agreement, where the employee pays the equivalent of the market value per month.
Why rent a company apartment?
Renting an apartment through your company is not only fiscally manageable - it also creates benefits:
- The cost per month can often be lower through business contracts.
- The company gains better control over housing quality and location.
- The employer must be able to ensure the safety and well-being of the employee.
This is particularly true for projects where staff live away from home for extended periods. For example, do you have needs in the capital? Then you can book corporate apartments in Stockholm via Avisita and get access to well-equipped housing close to the workplace.
Avisita helps with corporate housing
At Avisita, we make it easy for companies to offer housing benefits. With our experience and booking platform, we solve everything from rent and administration to tax issues and contracts. We customize the solution to your needs - whether it's a single employee or a large project team.
Employers should not have to spend time on logistics. We take care of the practicalities so you can focus on your core business.
Executive summary
Providing housing for your employees is a valued benefit that creates security, engagement and efficiency. But it's important to understand the tax implications and what applies. By partnering with Avisita, you can benefit from our expertise and network - and rest assured that the housing benefit is handled correctly.
Would you like to know more about how your organization can rent apartments to employees in a smooth and tax-efficient way? You are welcome to contact us!