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- Representation
Representation
Representation is an important part of the University's relations in order to establish and maintain contacts with partners and stakeholders at national and international level.
On occasions when the university offers food, the Swedish Tax Agency's rules and the amount limits that exist must be followed. Universities are largely funded by tax revenues and entail a special responsibility, but the rules apply to all activities, regardless of the form of funding, that is, including externally funded projects.
The main rule is that meals eaten in connection with work are paid for by the employee himself, as it is considered a private cost of living. In the event that the meal is paid for by the employer, the main rule is that it must be taxed on benefits. A meal refers to dinner, lunch or anything that can replace a lunch/dinner, i.e., also baguette, a heartier sandwich, soup and salad.
Exceptions to the main rule: If the meal falls within the rules for external representation, internal representation or internal conference, benefit taxation does not need to take place. Below is a description of the rules regarding the occasions when the university may offer a meal without the employee being taxed on benefits.
If benefit taxation of an employee is relevant, it is done at the Tax Agency's standard amount for meal benefit.
External representation
External representation is a natural part of the University's contacts with the outside world, such as other higher education institutions, organisations or companies. All representation must be directly related to and be of benefit to the University's activities, which must be stated in the purpose. External representation with the same participants may not occur on a regular basis, e.g. every month.
In the case of external representation, a document with a clear purpose, which is directly related to the University's activities, must be attached to the invoice. Participants must also be listed with their full name and which organisation they represent.
The number of participants from the University must be "well balanced" in relation to the number of external guests, i.e. the number of employees must not be too many in relation to external guests.
Alcohol may only be offered after working hours, in connection with meals and a maximum of one glass of wine/beer per person. Alcohol should not be purchased at Systembolaget, but only from operators who have an alcohol licence. Non-alcoholic alternatives must always be offered.
Please note that there is an upper limit on the amount, see the representation policy.
Internal representation
Internal representation refers to meals that are aimed at employees and have a staff-promoting character. Internal representation can only occur at two types of gatherings; information meeting and staff party.
An information meeting is an internal meeting where employers gather staff to inform about an important issue or change, such as reorganisation or changes in premises. It should be unique information and essentially "one-way communication". It shall not relate to ongoing work and shall not be held with any regularity.
A staff party may take place no more than twice a year per employee. It can be a Christmas party, summer party or similar and should be aimed at the entire staff group in the unit/department.
In the case of internal representation, the purpose and participants with their full names must be stated. Alcohol may only be offered after working hours and amount to a maximum of one glass of wine/beer per person. Non-alcoholic alternatives must always be offered.
Refreshments and other simple refreshments (not meals), such as coffee, soft drinks, fruit, buns and rolls, do not count as internal representation. Simple refreshments can be offered at other types of meetings and are then counted as staff care and are tax-free for the employee. The purpose and participants or a well-defined working group are appropriate to state, but the purpose can be more of a staff-promoting nature.
Please note that there are amount limits, see representation policy.
Internal course and conference
A conference is a gathering that lasts longer than 6 hours. The purpose, participants and detailed program must be attached to the invoice. The programme should include at least 6 hours of work-related activities. Travel time may be counted as work if it takes place during normal working hours. For internal conferences that extend over more than one day, alcohol in the form of a maximum of one glass of wine/strong beer per person may be offered. It may only occur in connection with meals and on no more than one occasion during the conference. Non-alcoholic alternatives must always be offered. Please note that there is a limit on the cost of food at an internal conference with overnight stays, see representation policy.
At a one-day conference, it is allowed to offer lunch if it is included as a natural part, i.e. that you make a break for lunch (do not finish/start with lunch). It is not allowed to offer dinner (evening) in connection with a one-day conference. Amount limit exists, see representation policy.
Keep this in mind if you plan to offer food:
- Check the rules and amount limits that apply before and get approval in advance from the nearest operations manager.
- In the first instance, choose a procured supplier and receive the cost on invoice. Avoid making purchases via expenses with receipts, which creates unnecessary administration.
- Always attach the purpose, complete participant list and detailed program (at conference) to the invoice.
Frequently asked questions
Staff gather from different departments for a meeting. Can I offer lunch?
No, working meetings with lunch should not be organised. In the case of an internal conference with a program of at least 6 hours, lunch can be offered if it is included as a natural part of the conference.
Can we go away to a writing boarding school?
A writing retreat is considered an internal training/conference if the criteria for this are met. It must contain a detailed purpose and a programme of at least 6 hours of work per day. The invitation should be aimed at a larger group. It is not allowed to go away in a small group (2-4 people) to carry out regular tasks.
At representation, can you offer alcohol?
Linnaeus University approves one glass of wine or beer per person and occasion for internal representation, internal courses and conferences, and must be offered in connection with meals and after working hours. In the case of external representation, Linnaeus University accepts alcohol in connection with meals and after working hours. When it comes to the amount of alcohol, it should always be characterized by moderation. Please note that only in exceptional cases, e.g. when visiting foreign guests, alcohol can be included in the cost of entertainment. Non-alcoholic alternatives must always be offered. Purchases from Systembolaget should not be made, but from operators with an alcohol licence.
External researchers have been visiting for a symposium/examining committee at the public defence. Is it ok to offer food?
It is not allowed to offer food for the purpose of celebrating the public defence. This is considered a private cost of living. However, if it has the character of external representation and can be justified by a well-founded purpose with a business connection, this may be allowed in exceptional cases.
I'm going to have my network here, can I offer food then?
It is allowed to offer food at network meetings if it has been approved in advance by the immediate manager. For the employee who organizes the network meeting, one of the occasions counts as external representation. Other meals must either be paid for privately by the employee or taxed on benefits. Network meetings should not take place on a regular basis, such as monthly.
I visit my network elsewhere and am invited for lunch and dinner. Should I be taxed on the benefits of the meals?
Yes, this is equated with an external conference and the meals are to be taxed on benefits. This is done when submitting a travel expense claim in Primula by ticking "benefit taxation". The responsibility for this being done is the employee's.
How many times can you offer food with the same participant?
External representation should only occur once on the same occasion (travel or visit) with the same participants.
What applies to the public defence?
At the public defence, it is permitted to celebrate at the department with snacks. Meals (lunch or dinner) are not allowed.
Can we leave thank-you gifts for lecturers?
In the first instance, promotional gifts of minor value are chosen from Linnaeus University's own range, if there are special reasons, another gift of minor value can be handed over. There is an amount limit, see entertainment gifts in the entertainment policy.
Can we invite guest lecturers to lunch in connection with the lecture?
It is ok to invite guest lecturers to lunch in connection with the lecture, but it does not fall under the concept of representation. If employees at Linnaeus University are included, they will be taxed on benefits.
We are going to organize a one-day conference, can we offer meals?
In the case of a one-day conference with a program of at least 6 hours, lunch may be included as a natural part. Dinner in the evening after the end of the conference is not allowed.
We are planning to go away for a lunch-to-lunch with our section/department – can you offer lunch both days and dinner in the evening?
Yes, it is allowed to go away for a two-day conference with two lunches and a dinner if the criteria for internal conference/training are met. It must not be too small a group and there must be a detailed program.
What can we offer students?
We are not allowed to offer students a meal unless it is decided in the course syllabus. In exceptional cases, students may be offered simple refreshments on special occasions, see the amount limit in the representation policy.
Are we as an employer allowed to invite employees to lunch when planning and preparing special events such as academic ceremonies, open houses or graduation ceremonies?
Planning and preparation of certain events is part of the university's activities. Lunch for work that is part of the University's activities should be paid for by the employee himself, otherwise there is a basis for benefit taxation.
Have more questions?
If you have a question that is not listed here, you can first contact your nearest financial administrator or email faktura@lnu.se
We will also supplement the questions and answers above as we go along.