Under various conditions, the company can pay for some types of healthcare without the employee becoming taxable on them, including health checks, health examinations, vaccinations, smoking cessation and stress treatment.
Health checks and vaccinations:
Health checks and vaccinations can be tax-free according to 2 different rules:
- The staff care exemption:
Health checks and vaccinations are tax-free after the staff exemption, if these 3 conditions are met:
- The health check is done in the workplace
- The health check is without significant economic value
- All employees are offered a health check.
- The trifle limit for smaller staff benefits.
Health checks or vaccinations (at or outside the workplace) are tax-free if the value of these, combined with the value of other smaller staff benefits that the employee receives during the year, does not exceed DKK 1,200 in 2020.
Vaccination, which is largely done for the sake of work, is tax-free for the employee who receives the vaccination. It is a condition that the value of the vaccination combined with the value of other staff benefits, covered by the trifle limit for business-related staff benefits, which the employee receives during the year, does not exceed DKK 6,300 in 2020.
Smoking cessation courses, therapy, counseling and pharmacological aids, such as nicotine preparations, are tax-free for the employee if the expense is incurred as part of a general personnel policy for all the company’s employees. However, the offer must be limited to general criteria of seniority and number of working hours.
Employer-paid treatment of stress is tax-free for the employee, if it can be specifically demonstrated that the stress has arisen as a result of the employee’s work function.
Here you can see what is tax-free and what conditions apply.