{"id":22674,"date":"2026-01-30T15:01:54","date_gmt":"2026-01-30T15:01:54","guid":{"rendered":"https:\/\/infobric.com\/se\/?p=22674"},"modified":"2026-02-03T13:02:13","modified_gmt":"2026-02-03T13:02:13","slug":"formansbil-vad-kostar-det-och-hur-far-den-anvandas","status":"publish","type":"post","link":"https:\/\/infobric.com\/se\/artiklar\/formansbil-vad-kostar-det-och-hur-far-den-anvandas\/","title":{"rendered":"F\u00f6rm\u00e5nsbil \u2013 vad kostar det och hur f\u00e5r den anv\u00e4ndas?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22674\" class=\"elementor elementor-22674\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86803cb e-flex e-con-boxed e-con e-parent\" data-id=\"86803cb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d975d8 elementor-widget elementor-widget-infobric_article_intro\" data-id=\"1d975d8\" data-element_type=\"widget\" data-widget_type=\"infobric_article_intro.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-intro-block\">\n            <div class=\"article-intro-wrapper\">\n                <div class=\"article-intro-content\">\n                    <p class=\"global-body-light-m\">F\u00f6rm\u00e5nsbil \u00e4r en uppskattad personalf\u00f6rm\u00e5n, men ocks\u00e5 en k\u00e4lla till m\u00e5nga fr\u00e5gor. Vad f\u00e5r bilen anv\u00e4ndas till enligt Skatteverket, hur ber\u00e4knas f\u00f6rm\u00e5nsv\u00e4rdet och vad kostar det egentligen \u2013 f\u00f6r b\u00e5de medarbetaren och f\u00f6retaget? H\u00e4r g\u00e5r vi igenom regler, kostnader, vanliga l\u00f6neuppl\u00e4gg och visar varf\u00f6r en korrekt k\u00f6rjournal \u00e4r nyckeln till att allt blir r\u00e4tt.<\/p>\n                    <img fetchpriority=\"high\" width=\"1024\" height=\"605\" src=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Formansbil-\u2013-vad-kostar-det-och-hur-far-den-anvandas-1024x605.avif\" class=\"attachment-large size-large\" alt=\"Fo\u0308rma\u030ansbil \u2013 vad kostar det och hur fa\u030ar den anva\u0308ndas\" fetchpriority=\"high\" loading=\"eager\" decoding=\"async\" sizes=\"(max-width: 768px) 100vw, 600px\" srcset=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Formansbil-\u2013-vad-kostar-det-och-hur-far-den-anvandas-1024x605.avif 1024w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Formansbil-\u2013-vad-kostar-det-och-hur-far-den-anvandas-300x177.avif 300w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Formansbil-\u2013-vad-kostar-det-och-hur-far-den-anvandas-768x454.avif 768w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Formansbil-\u2013-vad-kostar-det-och-hur-far-den-anvandas-600x355.avif 600w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Formansbil-\u2013-vad-kostar-det-och-hur-far-den-anvandas.avif 1150w\" \/>                <\/div>\n            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bf3f91 elementor-widget elementor-widget-infobric_article_text\" data-id=\"0bf3f91\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>Vad \u00e4r en f\u00f6rm\u00e5nsbil?<\/h2><p>En f\u00f6rm\u00e5nsbil \u00e4r en bil som \u00e4gs eller leasas av arbetsgivaren men som den anst\u00e4llde f\u00e5r anv\u00e4nda privat i mer \u00e4n ringa omfattning. Det privata anv\u00e4ndandet ses d\u00e5 som en skattepliktig f\u00f6rm\u00e5n och beskattas enligt Skatteverkets regler.<\/p><p>Det \u00e4r vanligt att blanda ihop f\u00f6rm\u00e5nsbil med tj\u00e4nstebil:<\/p><ul><li><strong>Tj\u00e4nstebil:<\/strong> Bil som i f\u00f6rsta hand anv\u00e4nds i tj\u00e4nsten. Privat k\u00f6rning \u00e4r begr\u00e4nsad till h\u00f6gst 100 mil eller h\u00f6gst 10 tillf\u00e4llen per \u00e5r f\u00f6r att undvika f\u00f6rm\u00e5nsbeskattning.<\/li><li><strong>F\u00f6rm\u00e5nsbil:<\/strong> Bil som f\u00e5r anv\u00e4ndas privat l\u00f6pande.<\/li><\/ul><p>I praktiken handlar f\u00f6rm\u00e5nsbil ofta om bilar f\u00f6r nyckelpersoner, s\u00e4ljare, chefer och andra medarbetare d\u00e4r bilen \u00e4r en del av erbjudandet i anst\u00e4llningen.<\/p>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a10107 elementor-widget elementor-widget-infobric_article_text\" data-id=\"2a10107\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>S\u00e5 f\u00e5r f\u00f6rm\u00e5nsbilen anv\u00e4ndas enligt Skatteverket<\/h2><p>Skatteverket skiljer tydligt p\u00e5 <strong>privat k\u00f6rning<\/strong> och <strong>tj\u00e4nstek\u00f6rning<\/strong>.<\/p><p><strong>Privat k\u00f6rning<\/strong> \u00e4r till exempel:<\/p><ul><li>Resor mellan hemmet och den ordinarie arbetsplatsen<\/li><li>Fritidsresor, semesterresor och \u00f6vriga privata \u00e4renden.<\/li><\/ul><p>Om den anst\u00e4llde f\u00e5r anv\u00e4nda bilen privat i mer \u00e4n ringa omfattning, ska anv\u00e4ndningen beskattas som f\u00f6rm\u00e5n.<\/p><p><strong>Tj\u00e4nstek\u00f6rning<\/strong> \u00e4r k\u00f6rning som g\u00f6rs f\u00f6r arbetets r\u00e4kning, till exempel:<\/p><ul><li>Kundbes\u00f6k och platsbes\u00f6k<\/li><li>Resor mellan olika arbetsst\u00e4llen<\/li><li>K\u00f6rning som beh\u00f6vs f\u00f6r att utf\u00f6ra tj\u00e4nsten.<\/li><\/ul>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76338ea elementor-widget elementor-widget-infobric_article_text\" data-id=\"76338ea\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>Delad anv\u00e4ndning \u2013 d\u00e4rf\u00f6r blir k\u00f6rjournalen avg\u00f6rande<\/h2><p>I m\u00e5nga f\u00f6retag anv\u00e4nds samma bil b\u00e5de privat och i tj\u00e4nst. D\u00e5 blir k\u00f6rjournalen det viktigaste verktyget f\u00f6r att visa hur bilen faktiskt anv\u00e4nds.<\/p><p>En elektronisk k\u00f6rjournal g\u00f6r det m\u00f6jligt att:<\/p><ul><li>Skilja p\u00e5 privat k\u00f6rning och tj\u00e4nstek\u00f6rning<\/li><li>S\u00e4kerst\u00e4lla att f\u00f6rm\u00e5nsbeskattning och milers\u00e4ttning blir korrekt<\/li><li>Ha underlag redo vid en eventuell kontroll fr\u00e5n Skatteverket<\/li><li>F\u00f6lja upp hur fordonspoolen anv\u00e4nds och optimera kostnaderna.<\/li><\/ul><p>Med en <a href=\"https:\/\/infobric.se\/equipment-assets\/sv\/articles\/sveriges-mest-exakta-korjournal\/\">elektronisk k\u00f6rjournal som uppfyller Skatteverkets krav<\/a> minskar risken f\u00f6r fel och manuella missar. F\u00f6r f\u00f6rare kan det vara smidigt att hantera resorna direkt i mobilen \u2013 h\u00e4r kan du l\u00e4sa mer om <a href=\"https:\/\/infobric.se\/equipment-assets\/sv\/articles\/sa-funkar-korjournal-i-din-mobilapp\/\">hur k\u00f6rjournal funkar i din mobilapp<\/a>. Beh\u00f6ver du hj\u00e4lp att komma ig\u00e5ng s\u00e5 har vi ocks\u00e5 en praktisk guide med mall: <a href=\"https:\/\/infobric.se\/equipment-assets\/sv\/articles\/sa-skriver-du-korjournal-mall\/\">S\u00e5 skriver du k\u00f6rjournal + mall<\/a>.<\/p><p>Utan korrekt k\u00f6rjournal \u00f6kar risken f\u00f6r felaktig beskattning, restskatt f\u00f6r medarbetaren och retroaktiva krav p\u00e5 arbetsgivaren.<\/p>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9fe009 elementor-widget elementor-widget-infobric_article_text\" data-id=\"f9fe009\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>Vad kostar en f\u00f6rm\u00e5nsbil f\u00f6r den anst\u00e4llde?<\/h2><p>Kostnaden f\u00f6r den anst\u00e4llde beror framf\u00f6r allt p\u00e5:<\/p><ul><li>Bilens f\u00f6rm\u00e5nsv\u00e4rde<\/li><li>Den anst\u00e4lldes marginalskatt<\/li><li>Om f\u00f6retaget anv\u00e4nder <em>bruttol\u00f6neavdrag<\/em>, <em>nettol\u00f6neavdrag<\/em> eller en kombination.<\/li><\/ul>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68c4300 elementor-widget elementor-widget-infobric_article_text_image\" data-id=\"68c4300\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-image-wrapper\">\n            <div class=\"article-text-image-content\">\n                                    <div class=\"article-text-image-text-wrapper\">\n                        <h3 class=\"global-body-bold-m\">Kort om f\u00f6rm\u00e5nsv\u00e4rde<\/h3>\n                        <p class=\"global-body-light-m\">F\u00f6rm\u00e5nsv\u00e4rdet best\u00e4ms enligt schablonregler av Skatteverket och beror bland annat p\u00e5 bilens nybilspris, extrautrustning, om det \u00e4r en elbil, laddhybrid eller fossilbil, drivmedelsf\u00f6rm\u00e5n, och hur br\u00e4nslet betalas.<\/p>\n                    <\/div>\n                    <div class=\"article-text-image-image-wrapper\">\n                        <img loading=\"lazy\" width=\"768\" height=\"512\" src=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/formansbil_infobric_web-768x512.avif\" class=\"attachment-medium_large size-medium_large\" alt=\"f\u00f6rm\u00e5nsbil p\u00e5 v\u00e4g med infobric system f\u00f6r fordonshantering\" loading=\"lazy\" decoding=\"async\" sizes=\"(max-width: 768px) 100vw, 600px\" srcset=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/formansbil_infobric_web-768x512.avif 768w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/formansbil_infobric_web-300x200.avif 300w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/formansbil_infobric_web-1024x683.avif 1024w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/formansbil_infobric_web-600x400.avif 600w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/formansbil_infobric_web.avif 1261w\" \/>                    <\/div>\n                            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2afa5b0 elementor-widget elementor-widget-infobric_article_text\" data-id=\"2afa5b0\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <p>F\u00f6rm\u00e5nsv\u00e4rdet l\u00e4ggs ovanp\u00e5 den anst\u00e4lldes l\u00f6n som en skattepliktig f\u00f6rm\u00e5n. F\u00f6r elbilar och laddhybrider finns det s\u00e4rskilda regler, vilket vi ber\u00e4ttar mer om i artikeln <a href=\"https:\/\/infobric.se\/equipment-assets\/sv\/articles\/korjournal-elbilar\/\">Gl\u00f6m inte k\u00f6rjournalen till dina nya Elbilar<\/a>.<\/p><h2>R\u00e4kneexempel \u2013 f\u00f6rm\u00e5nsbil med olika f\u00f6rm\u00e5nsv\u00e4rden<\/h2><h3><strong>Exempel 1: F\u00f6rm\u00e5nsbil med f\u00f6rm\u00e5nsv\u00e4rde 4 000 kr<\/strong><\/h3>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a97ace uael-header-sticky-no uael-border-yes elementor-widget elementor-widget-uael-table\" data-id=\"3a97ace\" data-element_type=\"widget\" data-widget_type=\"uael-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div itemscope class=\"uael-table-wrapper\" itemtype=\"http:\/\/schema.org\/Table\">\n\t\t<table id=\"uael-table-id-3a97ace\" class=\"uael-text-break uael-column-rules uael-table\" data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\" data-responsive=\"no\">\n\t\t\t\t<thead>\n\t\t\t\t\t\t\t\t\t\t<tr class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"0\" class=\"sort-this elementor-repeater-item-aa9fb47 uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\"><\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"1\" class=\"sort-this elementor-repeater-item-28f43cb uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Utan f\u00f6rm\u00e5nsbil<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"2\" class=\"sort-this elementor-repeater-item-72a521e uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Med f\u00f6rm\u00e5nsbil<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"3\" class=\"sort-this elementor-repeater-item-471dbc7 uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Skillnad<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t<\/thead>\n\t\t\t\t<tbody>\n\t\t\t<!-- ROWS -->\n\t\t\t\t\t\t\t\t\t\t<tr data-entry=\"1\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-25d28c7\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Bruttol\u00f6n<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-1390eb1\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">45 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-1dc3063\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">45 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-107befe\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">0 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"2\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-c409a00\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">F\u00f6rm\u00e5nsv\u00e4rde<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-b76f22a\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">0 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-f5d88d1\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">4 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-ab8fa7d\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">+ 4 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"3\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-f68f61b\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Skattepliktig inkomst<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-5c89862\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">45 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-8274f3f\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">49 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-72dcead\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">+ 4 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"4\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-7411f9d\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Prelimin\u00e4r skatt (ca 30%)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-bef5eba\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">13 500 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-c889200\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">14 700 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-6cce921\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">+ 1 200 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"5\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-f272a7a\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Nettol\u00f6n<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-0a4f3c2\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">31 500 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-659c673\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">30 300 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-f8e6394\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">- 1 200 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t<\/tbody>\n\t<\/table>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8130978 elementor-widget elementor-widget-infobric_article_text\" data-id=\"8130978\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <p>F\u00f6rm\u00e5nen ger ungef\u00e4r 1 200 kr mer i skatt per m\u00e5nad. Ut\u00f6ver det kan arbetsgivaren g\u00f6ra brutto- eller nettol\u00f6neavdrag.<\/p>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-169de44 e-flex e-con-boxed e-con e-parent\" data-id=\"169de44\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-525efac elementor-widget__width-inherit elementor-widget elementor-widget-infobric_article_text\" data-id=\"525efac\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h3><strong>Exempel 2: F\u00f6rm\u00e5nsbil med f\u00f6rm\u00e5nsv\u00e4rde 8 000 kr<\/strong><\/h3>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55a4a86 uael-header-sticky-no uael-border-yes elementor-widget elementor-widget-uael-table\" data-id=\"55a4a86\" data-element_type=\"widget\" data-widget_type=\"uael-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div itemscope class=\"uael-table-wrapper\" itemtype=\"http:\/\/schema.org\/Table\">\n\t\t<table id=\"uael-table-id-55a4a86\" class=\"uael-text-break uael-column-rules uael-table\" data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\" data-responsive=\"no\">\n\t\t\t\t<thead>\n\t\t\t\t\t\t\t\t\t\t<tr class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"0\" class=\"sort-this elementor-repeater-item-aa9fb47 uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\"><\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"1\" class=\"sort-this elementor-repeater-item-28f43cb uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Utan f\u00f6rm\u00e5nsbil<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"2\" class=\"sort-this elementor-repeater-item-72a521e uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Med f\u00f6rm\u00e5nsbil<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t<th data-sort=\"3\" class=\"sort-this elementor-repeater-item-471dbc7 uael-table-col uael-table-head-cell-text\" scope=\"col\">\n\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Skillnad<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t<\/thead>\n\t\t\t\t<tbody>\n\t\t\t<!-- ROWS -->\n\t\t\t\t\t\t\t\t\t\t<tr data-entry=\"1\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-25d28c7\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Bruttol\u00f6n<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-5c89862\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">45 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-3681bce\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">45 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-ed9f686\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">0 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"2\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-c409a00\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">F\u00f6rm\u00e5nsv\u00e4rde<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-b76f22a\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">0 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-ab8fa7d\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">8000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-72dcead\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">+ 8 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"3\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-779bb67\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Skattepliktig inkomst<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-aadd2a7\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">45 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-8274f3f\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">53 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-f5d88d1\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">+ 8 000 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"4\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-7411f9d\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Prelimin\u00e4r skatt (ca 30%)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-bef5eba\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">13 500 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-c889200\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">15 900 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-6cce921\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">+ 2 400 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"5\" class=\"uael-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-f272a7a\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">Nettol\u00f6n<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-0a4f3c2\" data-title=\"Utan f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">31 500 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-659c673\" data-title=\"Med f\u00f6rm\u00e5nsbil\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">29 100 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<td class=\"uael-table-col uael-table-body-cell-text elementor-repeater-item-f8e6394\" data-title=\"Skillnad\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"uael-table__text-inner\">- 2 400 kr<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t<\/tbody>\n\t<\/table>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b779278 elementor-widget elementor-widget-infobric_article_text\" data-id=\"b779278\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <p>Skatten \u00f6kar h\u00e4r med cirka 2 400 kr per m\u00e5nad j\u00e4mf\u00f6rt med att inte ha f\u00f6rm\u00e5nsbil. Den faktiska \u201ck\u00e4nslan i pl\u00e5nboken\u201d beror sedan p\u00e5 om ni anv\u00e4nder brutto- eller nettol\u00f6neavdrag.<\/p><p>Obs! Exemplen \u00e4r f\u00f6renklade och ers\u00e4tter inte individuell skatter\u00e5dgivning.<\/p>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-831a9c9 elementor-widget elementor-widget-infobric_article_text\" data-id=\"831a9c9\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>Bruttol\u00f6neavdrag och nettol\u00f6neavdrag \u2013 vad \u00e4r skillnaden?<\/h2><p>N\u00e4r en anst\u00e4lld f\u00e5r en f\u00f6rm\u00e5nsbil best\u00e5r kostnaden av tv\u00e5 delar: <strong>f\u00f6rm\u00e5nsv\u00e4rdet<\/strong>, som styr hur mycket skatt personen ska betala, och <strong>sj\u00e4lva bilkostnaden<\/strong>, som f\u00f6retaget och den anst\u00e4llde ofta delar p\u00e5. Bruttol\u00f6neavdrag och nettol\u00f6neavdrag \u00e4r tv\u00e5 olika s\u00e4tt att f\u00f6rdela den bilkostnaden. De p\u00e5verkar hur mycket den kostar i praktiken, hur l\u00f6nen ser ut och hur stor del av bilens pris den anst\u00e4llde st\u00e5r f\u00f6r.<\/p><h3>Bruttol\u00f6neavdrag<\/h3><p>Vid bruttol\u00f6neavdrag s\u00e4nks den anst\u00e4lldes bruttol\u00f6n i utbyte mot f\u00f6rm\u00e5nen.<\/p><p>Exempel med f\u00f6rm\u00e5nsv\u00e4rde 4 000 kr:<\/p><ul><li>Ursprunglig bruttol\u00f6n: 45 000 kr<\/li><li>Bruttol\u00f6neavdrag: 3 000 kr<\/li><li>Ny bruttol\u00f6n: 42 000 kr<\/li><li>F\u00f6rm\u00e5nsv\u00e4rde som l\u00e4ggs p\u00e5: 4 000 kr<\/li><li>Skattepliktig inkomst: 46 000 kr<\/li><\/ul><p>Bruttol\u00f6neavdrag:<\/p><ul><li>Minskar l\u00f6nekostnaden f\u00f6r arbetsgivaren<\/li><li>Kan p\u00e5verka pension, sjukpenninggrundande inkomst och andra ers\u00e4ttningar eftersom bruttol\u00f6nen s\u00e4nks<\/li><li>G\u00f6r ofta att nettokostnaden f\u00f6r den anst\u00e4llde upplevs l\u00e4gre, eftersom skatten ber\u00e4knas p\u00e5 en l\u00e4gre l\u00f6n.<\/li><\/ul><h3>Nettol\u00f6neavdrag<\/h3><p>Vid nettol\u00f6neavdrag ligger bruttol\u00f6nen kvar p\u00e5 samma niv\u00e5, men den anst\u00e4llde betalar en del av bilens kostnad genom ett avdrag fr\u00e5n nettol\u00f6nen.<\/p><p>Exempel med f\u00f6rm\u00e5nsv\u00e4rde 4 000 kr:<\/p><ul><li>Bruttol\u00f6n: 45 000 kr<\/li><li>F\u00f6rm\u00e5nsv\u00e4rde: 4 000 kr (skattepliktigt)<\/li><li>Skattepliktig inkomst: 49 000 kr<\/li><li>Nettol\u00f6neavdrag: 2 000 kr\/m\u00e5nad<\/li><\/ul><p>Nettol\u00f6neavdrag:<\/p><ul><li>P\u00e5verkar inte pensionsgrundande inkomst eller socialf\u00f6rs\u00e4kringsf\u00f6rm\u00e5ner<\/li><li>Ger ofta en tydligare kostnadsbild f\u00f6r den anst\u00e4llde<\/li><li>Kan kombineras med f\u00f6rm\u00e5nsv\u00e4rdet f\u00f6r att h\u00e5lla nere f\u00f6rm\u00e5nens storlek.<\/li><\/ul><h3>Kombinationer av brutto- och nettol\u00f6neavdrag<\/h3><p>M\u00e5nga arbetsgivare anv\u00e4nder en kombination av brutto- och nettol\u00f6neavdrag f\u00f6r att balansera kostnader och f\u00f6rm\u00e5ner p\u00e5 ett s\u00e4tt som upplevs r\u00e4ttvist. Ett typiskt m\u00e5l \u00e4r att:<\/p><ul><li>F\u00f6retaget f\u00e5r kostnadst\u00e4ckning f\u00f6r bil, leasing och sociala avgifter<\/li><li>Den anst\u00e4llde f\u00e5r en tydlig och f\u00f6ruts\u00e4gbar nettokostnad<\/li><li>L\u00f6neadministrationen h\u00e5lls enkel med hj\u00e4lp av systemst\u00f6d och korrekt k\u00f6rjournal.<\/li><\/ul>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad80c50 elementor-widget elementor-widget-infobric_article_text\" data-id=\"ad80c50\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>Vad kostar f\u00f6rm\u00e5nsbilen f\u00f6r f\u00f6retaget?<\/h2><p>F\u00f6r arbetsgivaren best\u00e5r kostnaden f\u00f6r f\u00f6rm\u00e5nsbilar vanligtvis av:<\/p><ul><li>Leasingavgift eller avskrivning<\/li><li>F\u00f6rs\u00e4kring och service<\/li><li>D\u00e4ck, reparationer och administration<\/li><li>Sociala avgifter p\u00e5 f\u00f6rm\u00e5nsv\u00e4rdet<\/li><li>Eventuellt drivmedel.<\/li><\/ul><p>En tydlig bilpolicy kombinerad med ett fleet management-system ger b\u00e4ttre kontroll p\u00e5:<\/p><ul><li>Totalkostnad per bil och per f\u00f6rare<\/li><li>Utnyttjandegrad p\u00e5 fordonspoolen<\/li><li>Vilka bilar som anv\u00e4nds mest privat respektive i tj\u00e4nst<\/li><li>Klimatp\u00e5verkan och m\u00f6jlighet att styra mot elbil.<\/li><\/ul><p>Om du vill veta hur bilpolicy och finansiering h\u00e4nger ihop kan ni f\u00f6rdjupa er i <a href=\"https:\/\/infobric.se\/equipment-assets\/sv\/articles\/en-finansieringspartners-syn-pa-bilpolicy\/\">En finansieringspartners syn p\u00e5 bilpolicy<\/a>.<\/p>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-391941c e-flex e-con-boxed e-con e-parent\" data-id=\"391941c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cbbb82 elementor-widget elementor-widget-infobric_article_cta\" data-id=\"7cbbb82\" data-element_type=\"widget\" data-widget_type=\"infobric_article_cta.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-cta-block\">\n            <div class=\"article-cta-content-wrapper\">\n                                    <div class=\"article-cta-content-link\">\n                        <div class=\"article-cta-image-wrapper\">\n                            <img loading=\"lazy\" width=\"300\" height=\"200\" src=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/BPG_261-300x200.avif\" class=\"article-cta-image\" alt=\"\" loading=\"lazy\" decoding=\"async\" sizes=\"(max-width: 768px) 100vw, 187px\" srcset=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/BPG_261-300x200.avif 300w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/BPG_261.avif 600w\" \/>                        <\/div>\n\n                        <div class=\"article-cta-link-text-cta-wrapper\">\n                            <div class=\"article-cta-link-text-wrapper\">\n                                <h4 class=\"global-body-bold-m\">Vill du ha hj\u00e4lp att ta fram en bilpolicy?<\/h4>\n                                <p class=\"global-body-light-m\">I v\u00e5r guide Bilpolicyguiden g\u00e5r vi igenom vad en bra bilpolicy b\u00f6r inneh\u00e5lla \u2013 med exempel som g\u00f6r det enkelt att komma ig\u00e5ng.<\/p>\n                            <\/div>\n                            <a href=\"https:\/\/infobric.com\/se\/guider\/bilpolicyguiden\/\" class=\"ib-button-primary\">\n                                <div class=\"ib-button-primary-wrapper\">\n                                    <div class=\"ib-button-primary-btn-text global-body-button\">L\u00e4s Bilpolicyguiden<\/div>\n                                    <div class=\"ib-button-primary-btn-text-abs global-body-button\">L\u00e4s Bilpolicyguiden<\/div>\n                                <\/div>\n                            <\/a>\n                        <\/div>\n                    <\/div>\n\n                            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-042d38c e-flex e-con-boxed e-con e-parent\" data-id=\"042d38c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d5c780 elementor-widget elementor-widget-infobric_article_text\" data-id=\"4d5c780\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>F\u00f6rm\u00e5nsbil eller l\u00f6n \u2013 vad \u00e4r mest f\u00f6rdelaktigt?<\/h2><p>Om en medarbetare st\u00e5r inf\u00f6r valet <strong>f\u00f6rm\u00e5nsbil eller h\u00f6gre l\u00f6n<\/strong> beh\u00f6ver ni se p\u00e5 b\u00e5de f\u00f6retagets och den anst\u00e4lldes ekonomi. N\u00e5gra faktorer att v\u00e4ga in:<\/p><ul><li><strong>Skatteeffekt:<\/strong> F\u00f6rm\u00e5ner beskattas p\u00e5 ett annat s\u00e4tt \u00e4n kontant l\u00f6n.<\/li><li><strong>Likviditet:<\/strong> Leasingkostnaden sprids \u00f6ver tid, medan h\u00f6gre l\u00f6n ger direkt h\u00f6gre l\u00f6nekostnad.<\/li><li><strong>Attraktivitet:<\/strong> F\u00f6rm\u00e5nsbil kan vara ett starkt argument i rekrytering och retention.<\/li><li><strong>Risk:<\/strong> V\u00e4rdefall, servicekostnader och \u00f6kad administration.<\/li><\/ul><p>Roller som har \u00e5terkommande tj\u00e4nsteresor \u00e4r de som oftast har en tj\u00e4nstebil, och \u00e4r d\u00e4rf\u00f6r oftast omn\u00e4mnda i en bilpolicy, till exempel:<\/p><ul><li>Tekniker och mont\u00f6rer<\/li><li>Arbetsledare och projektledare<\/li><li>Drift- och servicepersonal<\/li><\/ul>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a7779e elementor-widget elementor-widget-infobric_article_text\" data-id=\"0a7779e\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>F\u00f6rm\u00e5nsbil vid f\u00f6r\u00e4ldraledighet \u2013 vad g\u00e4ller?<\/h2><p>Vid f\u00f6r\u00e4ldraledighet beh\u00f6ver ni ta st\u00e4llning till om den anst\u00e4llde ska beh\u00e5lla f\u00f6rm\u00e5nsbilen eller inte. De vanligaste modellerna \u00e4r:<\/p><ul><li>Bilen l\u00e4mnas tillbaka under ledigheten och f\u00f6rm\u00e5nen stoppas.<\/li><li>Bilen beh\u00e5lls, men den anst\u00e4llde betalar \u00f6kad del av kostnaden via nettol\u00f6neavdrag.<\/li><li>En kombination, till exempel d\u00e4r bilen beh\u00e5lls vid kortare ledighet men l\u00e4mnas tillbaka vid l\u00e4ngre fr\u00e5nvaro.<\/li><\/ul><p>H\u00e4r kan det vara en bra id\u00e9 att ha en bilpolicy som:<\/p><ul><li>Beskriver vad som g\u00e4ller vid olika typer av fr\u00e5nvaro<\/li><li>\u00c4r f\u00f6rankrad med HR, ekonomi och fackliga parter<\/li><li>G\u00e5r att f\u00f6lja upp i praktiken med st\u00f6d av ert fordonshanteringssystem.<\/li><\/ul>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35bdf8d elementor-widget elementor-widget-infobric_article_text\" data-id=\"35bdf8d\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>F\u00f6rm\u00e5nsbil i enskild firma \u2013 s\u00e4rskilda regler<\/h2><p>F\u00f6r enskild firma g\u00e4ller andra regler \u00e4n f\u00f6r anst\u00e4llda i aktiebolag. N\u00e5gra huvuddrag:<\/p><ul><li>Oftast anv\u00e4nds privat bil i tj\u00e4nst med milers\u00e4ttning enligt schablon.<\/li><li>Bilen kan ing\u00e5 i n\u00e4ringsverksamheten om den anv\u00e4nds mycket i tj\u00e4nsten.<\/li><li>F\u00f6rm\u00e5nsv\u00e4rde och avdrag beror p\u00e5 hur bilen bokf\u00f6rs och anv\u00e4nds.<\/li><\/ul><p>H\u00e4r b\u00f6r ni vara tydliga med att f\u00f6retagare med enskild firma ofta beh\u00f6ver:<\/p><ul><li>R\u00e5dgivning fr\u00e5n redovisningskonsult<\/li><li>En tydlig k\u00f6rjournal f\u00f6r att skilja p\u00e5 privat och tj\u00e4nstek\u00f6rning<\/li><li>Underlag f\u00f6r r\u00e4tt niv\u00e5 p\u00e5 milers\u00e4ttning och avdrag.<\/li><\/ul>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71c1afd elementor-widget elementor-widget-infobric_article_text\" data-id=\"71c1afd\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>K\u00f6rjournalen som nyckel till korrekt hantering<\/h2><p>Oavsett om det handlar om f\u00f6rm\u00e5nsbil, tj\u00e4nstebil eller privat bil i tj\u00e4nst \u00e4r k\u00f6rjournalen central f\u00f6r att f\u00e5 skatter, ers\u00e4ttningar och kostnader r\u00e4tt.<\/p><p>En modern elektronisk k\u00f6rjournal hj\u00e4lper er att:<\/p><ul><li>Automatiskt registrera alla resor<\/li><li>Kategorisera resor som privata eller i tj\u00e4nst<\/li><li>Spara underlag i minst sju \u00e5r vid en eventuell revision<\/li><li>Minska administrationen f\u00f6r f\u00f6rare, ekonomi och HR.<\/li><\/ul><p>Kopplad till ett <a href=\"https:\/\/infobric.se\/equipment-assets\/sv\/articles\/5-fordelar-med-ett-fleet-management-system\/\">fleet management-system fr\u00e5n Infobric<\/a> blir k\u00f6rjournalen ocks\u00e5 ett verktyg f\u00f6r att:<\/p><ul><li>Optimera fordonsparken<\/li><li>Minska on\u00f6dig k\u00f6rning och br\u00e4nslekostnader<\/li><li>Styra mot mer h\u00e5llbara fordon.<\/li><\/ul>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92061b6 e-flex e-con-boxed e-con e-parent\" data-id=\"92061b6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e42bee4 elementor-widget elementor-widget-infobric_article_cta\" data-id=\"e42bee4\" data-element_type=\"widget\" data-widget_type=\"infobric_article_cta.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-cta-block\">\n            <div class=\"article-cta-content-wrapper\">\n                                    <div class=\"article-cta-content-link\">\n                        <div class=\"article-cta-image-wrapper\">\n                            <img loading=\"lazy\" width=\"300\" height=\"155\" src=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Korjournalsguiden25.1_1200x628-300x155.avif\" class=\"article-cta-image\" alt=\"K\u00f6rjournalsguiden\" loading=\"lazy\" decoding=\"async\" sizes=\"(max-width: 768px) 100vw, 187px\" srcset=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Korjournalsguiden25.1_1200x628-300x155.avif 300w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Korjournalsguiden25.1_1200x628-1024x528.avif 1024w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Korjournalsguiden25.1_1200x628-768x396.avif 768w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Korjournalsguiden25.1_1200x628-600x309.avif 600w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2026\/01\/Korjournalsguiden25.1_1200x628.avif 1164w\" \/>                        <\/div>\n\n                        <div class=\"article-cta-link-text-cta-wrapper\">\n                            <div class=\"article-cta-link-text-wrapper\">\n                                <h4 class=\"global-body-bold-m\">Dags f\u00f6r ny k\u00f6rjournalsl\u00f6sning?<\/h4>\n                                <p class=\"global-body-light-m\">L\u00e4s mer om vad en k\u00f6rjournal ska inneh\u00e5lla och hur digital k\u00f6rjournal fungerar h\u00e4r.<\/p>\n                            <\/div>\n                            <a href=\"https:\/\/infobric.com\/se\/guider\/korjournalshandboken\/\" class=\"ib-button-primary\">\n                                <div class=\"ib-button-primary-wrapper\">\n                                    <div class=\"ib-button-primary-btn-text global-body-button\">L\u00e4s K\u00f6rjournalsguiden<\/div>\n                                    <div class=\"ib-button-primary-btn-text-abs global-body-button\">L\u00e4s K\u00f6rjournalsguiden<\/div>\n                                <\/div>\n                            <\/a>\n                        <\/div>\n                    <\/div>\n\n                            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20e48ce e-flex e-con-boxed e-con e-parent\" data-id=\"20e48ce\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93a4ce5 elementor-widget elementor-widget-infobric_article_text\" data-id=\"93a4ce5\" data-element_type=\"widget\" data-widget_type=\"infobric_article_text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"article-text-wrapper\">\n            <div class=\"article-text-content\">\n                <h2>F\u00e5 kontroll p\u00e5 f\u00f6rm\u00e5nsbilarna med Infobric Fleet<\/h2><p>Vill du f\u00e5 b\u00e4ttre kontroll p\u00e5 f\u00f6rm\u00e5nsbilar, kostnader och beskattning? Med Infobric Fleet f\u00e5r du:<\/p><ul><li><a href=\"https:\/\/infobric.se\/equipment-assets\/sv\/articles\/sveriges-mest-exakta-korjournal\/\">Elektronisk k\u00f6rjournal som uppfyller Skatteverkets krav.<\/a><\/li><li>\u00d6versikt \u00f6ver hela fordonsparken i ett system.<\/li><li>Underlag f\u00f6r korrekta l\u00f6neavdrag, milers\u00e4ttning och f\u00f6rm\u00e5nsbeskattning.<\/li><li>Rapporter som g\u00f6r det l\u00e4tt att f\u00f6lja upp policyer och avtal.<\/li><\/ul><p>Prata g\u00e4rna med oss om ni vill veta hur vi kan hj\u00e4lpa er att f\u00e5 full kontroll p\u00e5 f\u00f6rm\u00e5nsbilar och tj\u00e4nstebilar i din organisation.<\/p>            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d867326 e-flex e-con-boxed e-con e-parent\" data-id=\"d867326\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bc976d elementor-widget elementor-widget-infobric_faq\" data-id=\"2bc976d\" data-element_type=\"widget\" data-widget_type=\"infobric_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"ib-faq-block\" id=\"ib-faq-block-2bc976d\">\n            <div class=\"ib-faq-content\">\n                <h2 class=\"ib-faq-headline global-headline global-headline-m\">Snabba svar p\u00e5 vanliga fr\u00e5gor om f\u00f6rm\u00e5nsbil (FAQ)<\/h2>\n                <div class=\"ib-faq-accordion\">\n                                            <div class=\"ib-faq-accordion-item\">\n                            <div class=\"ib-faq-accordion-item-header\"   \n                             role=\"button\" \n                             tabindex=\"0\" \n                             aria-expanded=\"false\" \n                             aria-controls=\"2bc976d-panel-0\" \n                             id=\"2bc976d-item-0\">\n                                <span class=\"ib-faq-accordion-item-headline global-body-bold-m\">Vad \u00e4r en f\u00f6rm\u00e5nsbil?<\/span>\n                                <div class=\"ib-faq-accordion-item-icon\" aria-hidden=\"true\">\n                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"6\" height=\"10\" viewBox=\"0 0 10 6\" fill=\"none\">\n                                        <path d=\"M1 1L5 5L9 1\" stroke=\"#243746\" stroke-width=\"2\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/div>\n                            <\/div>\n                            <div class=\"ib-faq-accordion-item-panel\"\n                                 id=\"2bc976d-panel-0\"\n                                 role=\"region\"\n                                 aria-labelledby=\"2bc976d-item-0\">\n                                <div class=\"ib-faq-accordion-item-body global-body-light-m\"><p>En f\u00f6rm\u00e5nsbil \u00e4r en bil som \u00e4gs eller leasas av arbetsgivaren och som den anst\u00e4llde f\u00e5r anv\u00e4nda privat. Den privata anv\u00e4ndningen beskattas som en f\u00f6rm\u00e5n enligt Skatteverkets regler och l\u00e4ggs ovanp\u00e5 l\u00f6nen som skattepliktig inkomst.<\/p><\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"ib-faq-accordion-item\">\n                            <div class=\"ib-faq-accordion-item-header\"   \n                             role=\"button\" \n                             tabindex=\"0\" \n                             aria-expanded=\"false\" \n                             aria-controls=\"2bc976d-panel-1\" \n                             id=\"2bc976d-item-1\">\n                                <span class=\"ib-faq-accordion-item-headline global-body-bold-m\">Vad kostar en f\u00f6rm\u00e5nsbil per m\u00e5nad?<\/span>\n                                <div class=\"ib-faq-accordion-item-icon\" aria-hidden=\"true\">\n                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"6\" height=\"10\" viewBox=\"0 0 10 6\" fill=\"none\">\n                                        <path d=\"M1 1L5 5L9 1\" stroke=\"#243746\" stroke-width=\"2\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/div>\n                            <\/div>\n                            <div class=\"ib-faq-accordion-item-panel\"\n                                 id=\"2bc976d-panel-1\"\n                                 role=\"region\"\n                                 aria-labelledby=\"2bc976d-item-1\">\n                                <div class=\"ib-faq-accordion-item-body global-body-light-m\"><p>En f\u00f6rm\u00e5nsbil kostar oftast n\u00e5gra tusen kronor per m\u00e5nad f\u00f6r den anst\u00e4llde, beroende p\u00e5 f\u00f6rm\u00e5nsv\u00e4rde, marginalskatt och eventuella brutto- eller nettol\u00f6neavdrag. F\u00f6r bilen tillkommer dessutom arbetsgivarens kostnader f\u00f6r leasing, service, f\u00f6rs\u00e4kring och sociala avgifter p\u00e5 f\u00f6rm\u00e5nen.<\/p><\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"ib-faq-accordion-item\">\n                            <div class=\"ib-faq-accordion-item-header\"   \n                             role=\"button\" \n                             tabindex=\"0\" \n                             aria-expanded=\"false\" \n                             aria-controls=\"2bc976d-panel-2\" \n                             id=\"2bc976d-item-2\">\n                                <span class=\"ib-faq-accordion-item-headline global-body-bold-m\">Hur ber\u00e4knas f\u00f6rm\u00e5nsv\u00e4rdet f\u00f6r en bil?<\/span>\n                                <div class=\"ib-faq-accordion-item-icon\" aria-hidden=\"true\">\n                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"6\" height=\"10\" viewBox=\"0 0 10 6\" fill=\"none\">\n                                        <path d=\"M1 1L5 5L9 1\" stroke=\"#243746\" stroke-width=\"2\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/div>\n                            <\/div>\n                            <div class=\"ib-faq-accordion-item-panel\"\n                                 id=\"2bc976d-panel-2\"\n                                 role=\"region\"\n                                 aria-labelledby=\"2bc976d-item-2\">\n                                <div class=\"ib-faq-accordion-item-body global-body-light-m\"><p>F\u00f6rm\u00e5nsv\u00e4rdet ber\u00e4knas enligt schablon av Skatteverket. Underlaget \u00e4r bland annat bilens nybilspris, extrautrustning, milj\u00f6egenskaper och om arbetsgivaren betalar drivmedel. Resultatet blir ett m\u00e5nadsbelopp som l\u00e4ggs p\u00e5 den anst\u00e4lldes l\u00f6n som skattepliktig f\u00f6rm\u00e5n.<\/p><\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"ib-faq-accordion-item\">\n                            <div class=\"ib-faq-accordion-item-header\"   \n                             role=\"button\" \n                             tabindex=\"0\" \n                             aria-expanded=\"false\" \n                             aria-controls=\"2bc976d-panel-3\" \n                             id=\"2bc976d-item-3\">\n                                <span class=\"ib-faq-accordion-item-headline global-body-bold-m\">F\u00e5r jag anv\u00e4nda f\u00f6rm\u00e5nsbilen privat hur mycket jag vill?<\/span>\n                                <div class=\"ib-faq-accordion-item-icon\" aria-hidden=\"true\">\n                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"6\" height=\"10\" viewBox=\"0 0 10 6\" fill=\"none\">\n                                        <path d=\"M1 1L5 5L9 1\" stroke=\"#243746\" stroke-width=\"2\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/div>\n                            <\/div>\n                            <div class=\"ib-faq-accordion-item-panel\"\n                                 id=\"2bc976d-panel-3\"\n                                 role=\"region\"\n                                 aria-labelledby=\"2bc976d-item-3\">\n                                <div class=\"ib-faq-accordion-item-body global-body-light-m\"><p>Ja, en f\u00f6rm\u00e5nsbil \u00e4r avsedd att anv\u00e4ndas privat. Men du ska beskattas f\u00f6r f\u00f6rm\u00e5nen. K\u00f6rjournalen beh\u00f6vs f\u00f6r att skilja p\u00e5 privat k\u00f6rning och tj\u00e4nstek\u00f6rning, s\u00e4rskilt om arbetsgivaren ocks\u00e5 betalar drivmedel.<\/p><\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"ib-faq-accordion-item\">\n                            <div class=\"ib-faq-accordion-item-header\"   \n                             role=\"button\" \n                             tabindex=\"0\" \n                             aria-expanded=\"false\" \n                             aria-controls=\"2bc976d-panel-4\" \n                             id=\"2bc976d-item-4\">\n                                <span class=\"ib-faq-accordion-item-headline global-body-bold-m\">Vad \u00e4r skillnaden mellan tj\u00e4nstebil och f\u00f6rm\u00e5nsbil?<\/span>\n                                <div class=\"ib-faq-accordion-item-icon\" aria-hidden=\"true\">\n                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"6\" height=\"10\" viewBox=\"0 0 10 6\" fill=\"none\">\n                                        <path d=\"M1 1L5 5L9 1\" stroke=\"#243746\" stroke-width=\"2\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/div>\n                            <\/div>\n                            <div class=\"ib-faq-accordion-item-panel\"\n                                 id=\"2bc976d-panel-4\"\n                                 role=\"region\"\n                                 aria-labelledby=\"2bc976d-item-4\">\n                                <div class=\"ib-faq-accordion-item-body global-body-light-m\"><p>En tj\u00e4nstebil anv\u00e4nds huvudsakligen i tj\u00e4nsten och f\u00e5r bara anv\u00e4ndas privat i ringa omfattning. En f\u00f6rm\u00e5nsbil \u00e4r en tj\u00e4nstebil som f\u00e5r anv\u00e4ndas privat l\u00f6pande, vilket inneb\u00e4r att den anst\u00e4llde f\u00f6rm\u00e5nsbeskattas enligt Skatteverkets regler.<\/p><\/div>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"ib-faq-accordion-item\">\n                            <div class=\"ib-faq-accordion-item-header\"   \n                             role=\"button\" \n                             tabindex=\"0\" \n                             aria-expanded=\"false\" \n                             aria-controls=\"2bc976d-panel-5\" \n                             id=\"2bc976d-item-5\">\n                                <span class=\"ib-faq-accordion-item-headline global-body-bold-m\">Hur fungerar f\u00f6rm\u00e5nsbil i enskild firma?<\/span>\n                                <div class=\"ib-faq-accordion-item-icon\" aria-hidden=\"true\">\n                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"6\" height=\"10\" viewBox=\"0 0 10 6\" fill=\"none\">\n                                        <path d=\"M1 1L5 5L9 1\" stroke=\"#243746\" stroke-width=\"2\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/div>\n                            <\/div>\n                            <div class=\"ib-faq-accordion-item-panel\"\n                                 id=\"2bc976d-panel-5\"\n                                 role=\"region\"\n                                 aria-labelledby=\"2bc976d-item-5\">\n                                <div class=\"ib-faq-accordion-item-body global-body-light-m\"><p>I enskild firma anv\u00e4nds ofta privat bil i tj\u00e4nst med milers\u00e4ttning. Bilen kan tas in i verksamheten om den anv\u00e4nds mycket i tj\u00e4nsten, men reglerna skiljer sig fr\u00e5n anst\u00e4llning. En korrekt k\u00f6rjournal och r\u00e5dgivning fr\u00e5n redovisningskonsult rekommenderas.<\/p><\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n            <script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vad \u00e4r en f\u00f6rm\u00e5nsbil?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En f\u00f6rm\u00e5nsbil \u00e4r en bil som \u00e4gs eller leasas av arbetsgivaren och som den anst\u00e4llde f\u00e5r anv\u00e4nda privat. Den privata anv\u00e4ndningen beskattas som en f\u00f6rm\u00e5n enligt Skatteverkets regler och l\u00e4ggs ovanp\u00e5 l\u00f6nen som skattepliktig inkomst.\"}},{\"@type\":\"Question\",\"name\":\"Vad kostar en f\u00f6rm\u00e5nsbil per m\u00e5nad?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En f\u00f6rm\u00e5nsbil kostar oftast n\u00e5gra tusen kronor per m\u00e5nad f\u00f6r den anst\u00e4llde, beroende p\u00e5 f\u00f6rm\u00e5nsv\u00e4rde, marginalskatt och eventuella brutto- eller nettol\u00f6neavdrag. F\u00f6r bilen tillkommer dessutom arbetsgivarens kostnader f\u00f6r leasing, service, f\u00f6rs\u00e4kring och sociala avgifter p\u00e5 f\u00f6rm\u00e5nen.\"}},{\"@type\":\"Question\",\"name\":\"Hur ber\u00e4knas f\u00f6rm\u00e5nsv\u00e4rdet f\u00f6r en bil?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"F\u00f6rm\u00e5nsv\u00e4rdet ber\u00e4knas enligt schablon av Skatteverket. Underlaget \u00e4r bland annat bilens nybilspris, extrautrustning, milj\u00f6egenskaper och om arbetsgivaren betalar drivmedel. Resultatet blir ett m\u00e5nadsbelopp som l\u00e4ggs p\u00e5 den anst\u00e4lldes l\u00f6n som skattepliktig f\u00f6rm\u00e5n.\"}},{\"@type\":\"Question\",\"name\":\"F\u00e5r jag anv\u00e4nda f\u00f6rm\u00e5nsbilen privat hur mycket jag vill?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, en f\u00f6rm\u00e5nsbil \u00e4r avsedd att anv\u00e4ndas privat. Men du ska beskattas f\u00f6r f\u00f6rm\u00e5nen. K\u00f6rjournalen beh\u00f6vs f\u00f6r att skilja p\u00e5 privat k\u00f6rning och tj\u00e4nstek\u00f6rning, s\u00e4rskilt om arbetsgivaren ocks\u00e5 betalar drivmedel.\"}},{\"@type\":\"Question\",\"name\":\"Vad \u00e4r skillnaden mellan tj\u00e4nstebil och f\u00f6rm\u00e5nsbil?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En tj\u00e4nstebil anv\u00e4nds huvudsakligen i tj\u00e4nsten och f\u00e5r bara anv\u00e4ndas privat i ringa omfattning. En f\u00f6rm\u00e5nsbil \u00e4r en tj\u00e4nstebil som f\u00e5r anv\u00e4ndas privat l\u00f6pande, vilket inneb\u00e4r att den anst\u00e4llde f\u00f6rm\u00e5nsbeskattas enligt Skatteverkets regler.\"}},{\"@type\":\"Question\",\"name\":\"Hur fungerar f\u00f6rm\u00e5nsbil i enskild firma?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"I enskild firma anv\u00e4nds ofta privat bil i tj\u00e4nst med milers\u00e4ttning. Bilen kan tas in i verksamheten om den anv\u00e4nds mycket i tj\u00e4nsten, men reglerna skiljer sig fr\u00e5n anst\u00e4llning. En korrekt k\u00f6rjournal och r\u00e5dgivning fr\u00e5n redovisningskonsult rekommenderas.\"}}]}<\/script>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06e8938 e-flex e-con-boxed e-con e-parent\" data-id=\"06e8938\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e282eeb elementor-widget elementor-widget-infobric_read_more\" data-id=\"e282eeb\" data-element_type=\"widget\" data-widget_type=\"infobric_read_more.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"read-more-widget\">\n            <div class=\"read-more-widget-content\">\n                <h4 class=\"global-headline global-headline-l\">L\u00e4s mer fr\u00e5n oss.<\/h4>\n                <div class=\"read-more-wrapper\">\n                                            <div class=\"read-more-post-item\">\n                            <img loading=\"lazy\" width=\"1024\" height=\"569\" src=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2024\/07\/Fleet-Management-80-1024x569.avif\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" decoding=\"async\" sizes=\"(max-width: 767px) 100vw, 33vw\" srcset=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2024\/07\/Fleet-Management-80-1024x569.avif 1024w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2024\/07\/Fleet-Management-80-300x167.avif 300w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2024\/07\/Fleet-Management-80-768x427.avif 768w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2024\/07\/Fleet-Management-80-600x333.avif 600w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2024\/07\/Fleet-Management-80.avif 1134w\" \/>                            <div class=\"read-more-post-item-wrapper\">\n                                <div class=\"read-more-post-item-text-wrapper\">\n                                    <h6 class=\"global-headline global-headline-xs\">S\u00e5 tar du data-drivna beslut f\u00f6r dina f\u00f6retagsbilar<\/h6>\n                                    <p class=\"global-body-light-m\">\u00d6rebro kommuns Tekniska f\u00f6rvaltning \u00e4ger cirka 1000 bilar, maskiner och lastbilar som dom hyr ut till kommunens olika avdelningar. Det medf\u00f6r en sv\u00e5r logistisk utmaning \u2013 Att h\u00e5lla fordonen servade,...<\/p>\n                                <\/div>\n                                <a class=\"ib-button-link ib-button-link-light-bg global-body-button \" href=\"https:\/\/infobric.com\/se\/artiklar\/data-drivna-beslut-foretagsbilar\/\"  >\n                                    L\u00e4s mer                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"8\" height=\"11\" viewBox=\"0 0 8 11\" fill=\"none\">\n                                        <path d=\"M2 9.5L6 5.5L2 1.5\" stroke=\"#1D2C38\" stroke-width=\"2.4\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/a>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"read-more-post-item\">\n                            <img src=\"https:\/\/infobric.com\/wp-content\/uploads\/2024\/09\/INFOBRIC_B2A2720-WEBB.jpg\" alt=\"\" loading=\"lazy\" decoding=\"async\" \/>                            <div class=\"read-more-post-item-wrapper\">\n                                <div class=\"read-more-post-item-text-wrapper\">\n                                    <h6 class=\"global-headline global-headline-xs\">Integrerad fleet management, en viktig pusselbit f\u00f6r NCC<\/h6>\n                                    <p class=\"global-body-light-m\">\u201dDet fungerar inte med manuell hantering helt enkelt, det blir f\u00f6r m\u00e5nga fel.\u201d s\u00e4ger Petter Viklund p\u00e5 NCC. Att allt ska hamna p\u00e5 r\u00e4tt st\u00e4lle blir snabbt en utmaning f\u00f6r...<\/p>\n                                <\/div>\n                                <a class=\"ib-button-link ib-button-link-light-bg global-body-button \" href=\"https:\/\/infobric.com\/se\/kundberattelser\/integrerad-fleet-management-ncc\/\"  >\n                                    L\u00e4s mer                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"8\" height=\"11\" viewBox=\"0 0 8 11\" fill=\"none\">\n                                        <path d=\"M2 9.5L6 5.5L2 1.5\" stroke=\"#1D2C38\" stroke-width=\"2.4\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/a>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"read-more-post-item\">\n                            <img loading=\"lazy\" width=\"1024\" height=\"683\" src=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2021\/01\/4B9A3400-WEBSITE-1024x683.avif\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" decoding=\"async\" sizes=\"(max-width: 767px) 100vw, 33vw\" srcset=\"https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2021\/01\/4B9A3400-WEBSITE-1024x683.avif 1024w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2021\/01\/4B9A3400-WEBSITE-300x200.avif 300w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2021\/01\/4B9A3400-WEBSITE-768x512.avif 768w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2021\/01\/4B9A3400-WEBSITE-1536x1024.avif 1536w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2021\/01\/4B9A3400-WEBSITE-600x400.avif 600w, https:\/\/infobric.com\/se\/wp-content\/uploads\/sites\/29\/2021\/01\/4B9A3400-WEBSITE.avif 2048w\" \/>                            <div class=\"read-more-post-item-wrapper\">\n                                <div class=\"read-more-post-item-text-wrapper\">\n                                    <h6 class=\"global-headline global-headline-xs\">Tio problem som en elektronisk k\u00f6rjournal hj\u00e4lper dig l\u00f6sa<\/h6>\n                                    <p class=\"global-body-light-m\">Oavsett om dina f\u00f6retags\u00e4gda fordon \u00e4r f\u00f6retagsbilar eller tj\u00e4nstebilar kommer du snabbt se f\u00f6rdelarna. Undrar du varf\u00f6r? H\u00e4r kommer tio problem som en elektronisk k\u00f6rjournal hj\u00e4lper dig att l\u00f6sa. \n1....<\/p>\n                                <\/div>\n                                <a class=\"ib-button-link ib-button-link-light-bg global-body-button \" href=\"https:\/\/infobric.com\/se\/artiklar\/tio-problem-som-en-elektronisk-korjournal-hjalper-dig-losa\/\"  >\n                                    L\u00e4s mer                                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"8\" height=\"11\" viewBox=\"0 0 8 11\" fill=\"none\">\n                                        <path d=\"M2 9.5L6 5.5L2 1.5\" stroke=\"#1D2C38\" stroke-width=\"2.4\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                                    <\/svg>\n                                <\/a>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>F\u00f6rm\u00e5nsbil \u00e4r en uppskattad personalf\u00f6rm\u00e5n, men ocks\u00e5 en k\u00e4lla till m\u00e5nga fr\u00e5gor. Vad f\u00e5r bilen anv\u00e4ndas till enligt Skatteverket, hur ber\u00e4knas f\u00f6rm\u00e5nsv\u00e4rdet och vad kostar det egentligen \u2013 f\u00f6r b\u00e5de medarbetaren och f\u00f6retaget? H\u00e4r g\u00e5r vi igenom regler, kostnader, vanliga l\u00f6neuppl\u00e4gg och visar varf\u00f6r en&#8230;<\/p>\n","protected":false},"author":25,"featured_media":22411,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.5 (Yoast SEO v22.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>F\u00f6rm\u00e5nsbil \u2013 kostnad och regler | Infobric<\/title>\n<meta name=\"description\" content=\"Vad kostar en f\u00f6rm\u00e5nsbil och hur f\u00e5r den anv\u00e4ndas? 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