October

We have been on a conference trip in Portugal where we were boosted with energy! The days were filled with training and conference. We put lots of new goals for the future and went through major policy documents for our business. We at Niva can certainly attest to staff conferences are important to have for the company. It gives us an opportunity to gather ourselves, to set new goals and visions that will get the company and our customers grow.

Monthly - Remember!

Christmas is approaching and with it comes the planning. Some things that you might come to think about in these times.

Christmas Gifts to employees are tax-free for employees if:

  • The value does not exceed SEK 450 including VAT. The value does not include shipping costs. If the value is higher the taxable gift from the Crown.
  • Christmas Gift is not cash. The tax exemption does not apply to gifts given in cash. With money equated other means of payment such as check or money order. Gift in the form of vouchers that can be exchanged for money can be tax free. Read more in the Tax stance Gift card as a gift to employees.
  • A gift from the employer in the form of a gift certificate that entitles the holder to root or rutarbete for a specified amount may be accepted as tax-free gift even if the gift certificate on redemption can give the employee the right to tax.

Christmas dinner for employees

  • Christmas dinners for employees is a tax-free benefit for employees in the case of internal representation, such as an office party.
  • The employer may deduct the cost of a maximum of two meetings per year. Deductions are allowed for the cost of the meal with SEK 90 excluding VAT per person. For peripheral costs, such as musical entertainment, deductible SEK 180 excluding VAT per person. Deductions, by the mentioned amount, as allowing for the costs of retired employees and employees' family members who are at the party.
  • Christmas dinner for clients

Deductions are allowed only if it is done in connection with a business negotiation. Deductions are allowed by SEK 90 excluding VAT per person for external representation.

Do not hesitate to ask us!

Tax Tips
Take the right pay

If you are working in their own private companies can take out a dividend from the company that is only taxed at 20 per cent capital tax. This applies to dividend equivalent to a so-called threshold amount.
Limit amount may be calculated at a flat rate according to a simplification rule. For 2015 this amount to 156 475 SEK.
Your distribution space can be greater than this if your company pays the salary. But for you to put a wage based space to the limit, 2015, you or someone close to you this year collect a salary of at least the minimum amount of:

* 341 400 SEK plus five percent of the total wages of the company and its subsidiaries and
* 569 000 SEK

NOTE Are you the sole owner and the one who takes a salary from the company, you calculate a wage based space next year if this year will take a salary of at least 359,368 SEK.
Are you taking out such a salary so get half of your salary added to limit the amount next year.

Ask us for more!

Did you know?
-We have approximately 70,000 thoughts every day. Information can fly around in the brain of a speed of 400 kilometers per hour.

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Our motto is Commitment, Confidence and Competence!
It is important that you know that these key words really represent us at Niva. You are the people we work for every day.

We work every day to make you rich!

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