Business travel

The university aims to plan and conduct business travel as cost-effectively and environmentally friendly as possible. According to Stockholm University's policy for meetings and travel, employees and students should always carefully evaluate the need for travel for business purposes or as part of education.

Policy for meetings and travel

Travel should be replaced with digital meetings when possible. This also applies in cases where the assignment is funded or provided by external parties. It is not permitted to fly to a meeting or activity that lasts less than a working day if digital participation can be offered.

Booking the trip

Trips are booked through our travel agency Amex GBT (American Express Global Business Travel). Train journeys can also be booked via the department's own customer number with SJ.

More information on booking can be found here: Book a trip.

For train journeys, interrail passes can be purchased provided that the pass is only used for business purposes. If private trips with interrail passes are exceptionally undertaken, the trip must be taxed as a benefit. Documentation for benefit taxation should be emailed to the Payroll Section.

Form for benefit (to be filled in by the Administrator) pdf, 149.7 kB.

Insurance during business travel

State business travel insurance applies during business travel. You can read more about the insurance terms under Insurance for travel.
Försäkring vid resor.

Per diem

Per diem is compensation from the employer to the employee for increased living expenses in connection with business travel. The regulations for per diem only apply to multi-day assignments, i.e., travel that involves overnight stays outside the usual place of work. The regulations for travel expense reimbursement apply to all business trips. For travel abroad, foreign per diem applies. The amount varies.

Read more at Skatteverket

Please note that the travel expense report must be submitted no later than three months after the assignment is completed. After that, the right to per diem expires.

Definitioner

Domestic business travel

Travel expenses

Reimbursement applies for actual travel expenses.

Accommodation costs

Reimbursement applies for actual accommodation costs.

Per diem

The following per diem apply to single-day and multi-day assignments:

Single-day assignment

No per diem is paid for a single-day assignment.

Per diem during multi-day assignment

Meal deductions

Meal deductions shall be made when free meal are provided. Deductions from the per diem are made as follows:

Deductions from per diem should not be made for free meals on public transport. This means that for flights and trains where meals are included in the ticket price, the box for free meal should not be checked in the travel expense report.

Night per diem

Those who cannot verify accommodation costs receive compensation with half the daily per diem, i.e., 145 SEK per night.

Night per diem does not apply when the traveller spends the night on a train, ship, or plane, nor when free accommodation is provided by an authority or a transport company or equivalent.

Mileage allowance

For travellers using their own car for domestic business travel, compensation is 2.50 SEK per kilometer. The amount includes other travel costs, such as compensation for passengers and heavy loads.

When using a trailer, 1.00 SEK per kilometer is paid.

For business travel with a private boat, compensation is paid for actual verified costs.

Foreign business trip

According to Stockholm University's policy for meetings and travel, employees and students should always carefully evaluate the need for travel for business purposes or as part of education. To minimise the impact on climate and environment, travel should be replaced with digital meetings when possible. This also applies in cases where the assignment is funded or provided by external parties. It is not permitted to fly to a meeting or activity that lasts less than a working day if digital participation can be offered.

Per diem

The Swedish Tax Agency sets standard per diems that are tax-free for different countries. The amounts set for each country apply to business trips shorter than 3 months at the same location.

If the business trip lasts longer than 3 months, the standard amount should be calculated at 70 percent of the amount set by the Swedish Tax Agency.

The current amounts are available at Skatteverkets website.

For multi-day assignments, the following regulations apply for the departure day, return day, and intermediate days during the business trip:

• departure before 12:00 – full per diem
• departure at or after 12:00 – half per diem
• return day after 19:00 – full per diem
• return day at or before 19:00 – half per diem
• intermediate days – full per diem

If accommodation costs cannot be verified, night per diem is paid at 50 percent of the per diem applicable for the respective country.

If the traveller spends time in several countries on the same day, the per diem is based on the country where the traveller spends the most time. If the traveller spends the most time in Sweden, Swedish per diem applies.

When determining in which country the most time has been spent, travel time from the port or airport in one country to the port or airport in the other country, and stopover time, is excluded.

The local time of each country is used to calculate the stay time.

Overnight stays during the trip are equated with assignments at the overnight location.

For single-day assignments abroad, no per diem is paid.

Meal deductions

Deductions from the per diem for free meals should be made as follows:

• breakfast: 15 %
• lunch: 35 %
• dinner: 35 %
• completely free board: 85 %

Deductions are made for meals actually taken, see Meal benefit.

Mileage allowance

For travellers using their own car for foreign business travel, compensation is 2.50 SEK per kilometer.

Meal benefit

Meals during domestic and foreign business travel that the employee has not paid for themselves are taxable meal benefits.

Free meals are a taxable benefit regardless of whether they are provided continuously or at special occasions such as during business travel/assignment, service at another location, courses, congresses, conferences, study trips, or similar. Free meals in connection with representation (external or internal) are not considered a taxable benefit.

Free breakfast is not taxable during business travel with overnight stays when breakfast is included in the room price.

Read more and see the current amounts at Skatteverket

Travel advances

Since 1 November 2023, Stockholm University use Amex GBT as a travel agency. Employees who travel on business can request a travel advance from the Human Resources Office to cover the costs incurred during the trip.

Unauthorised travel advances

We do not authorise travel advances for:

• flight tickets
• train within Sweden
• bus
  
• car rental
• hotel

as all of the above should be booked through our travel agency.

Approved travel advances

Travel advances can be authorised for:

• domestic and foreign per diem
• fuel
  
• hostels
• materials
• conferences
• other costs that cannot be booked through the travel agency.
  

Form for travel advance

The payroll administrator can approve travel advances only after receiving the form "Rekvisition av reseförskott" (blankett SU 9016) pdf, 145.6 kB..

The form should include the following information:

• personal details (name, Swedish social security number, address)
• where the money should be sent, e.g. postal giro
• bank/personal account
• department name and department number
• date of departure and return and the reporting date
• purpose of the advance and country of assignment
• specification of costs.

The form must be approved with eduSign by the head of department or equivalent. Please note that travel advances are personal.

Travel advances are paid only for the tax-free part of the travel expense reimbursement. Travel advances under 1,000 SEK are not paid.

The requisition is sent to the Payroll Section.

For payment around the 7th, the form must be received by the Payroll Section no later than the 25th of the month before, and for payment around the 25th, the form must be received by the Payroll Section no later than the 13th of the current month.

The advance must be accounted for in the travel expense report no later than one month after returning home. Always attach original receipts. If the amount on the travel expense report differs from the advance paid, the difference will be paid to the advance recipient or repaid to the university via salary deduction.

If the accounting is not done within the specified time, the travel advance will be deducted from the next salary.

When the trip is completed, a travel expense report must be prepared in the HR system Primula.

The responsibility for ensuring all information is correct lies with the traveller and the head of department or the person to whom the head of department has delegated this responsibility.

•Please note that travel expense reports must be submitted no later than three months after the completion of the assignment. After that, the right to per diem expires..

Expenses

If you have made an expense on behalf of Stockholm University, you can apply for reimbursement in Primula.

Payment is made to the bank account where you receive your salary. Payments are made twice a month. Expenses should be reported as soon as possible after purchase, and within one year at the latest.

Travel information from the Ministry of Foreign Affairs

Are you travelling abroad? The Department for Foreign Affairs (MFA) has advice and information that you can use before and during your trip abroad.
MFA's travel information
List of countries the MFA advises against all travel to

Contact