UNIKBOK / Swedish bookkeeping examples / Wellness allowancePå svenska
How to book a wellness allowance
An employee receives a wellness allowance (friskvårdsbidrag) of SEK 1,000 against a receipt. The company may not deduct the VAT.
How to book it
Both methodsBoth methods
| Account | Account name | Debit | Credit |
|---|---|---|---|
| 7690 | Övriga personalkostnader (Other staff costs) | 1,000 | |
| 1930 | Företagskonto (Business bank account) | 1,000 | |
| Total | 1,000 | 1,000 |
Common mistakes
- Deducting the VAT on the receipt. Wellness for employees gives no right to deduct VAT.
The UNIKBOK accounting software has a ready-made template for wellness allowance. Take a photo of the document, and the software suggests the accounts, VAT and journal entry for you.