---
title: "Per diem allowance"
description: "How to report per diem allowance in Kleer for business trips with an overnight stay, in Sweden or abroad. Kleer works out the tax-free amount according to the Swedish Tax Agency's rules."
search:
  tags:
    - "per diem"
    - "allowance"
    - "subsistence allowance"
    - "night allowance"
    - "business trip"
    - "meal deduction"
    - "traktamente"
---
Per diem allowance is compensation for the extra cost of eating and living when you travel for work and sleep away from home. You report the trip in Kleer, Kleer works out the amount according to the Swedish Tax Agency's rules, and once the trip is approved the allowance is included in your next salary.

## Are you entitled to per diem allowance?

Your employer decides, and it is stated in your employment contract. If you are entitled to per diem allowance, there is a **New allowance** button under **Expenses > Manage expenses**. If the button is missing, ask your manager.

Kleer handles **tax-free** per diem allowance, meaning the amount the Swedish Tax Agency accepts. If your employer wants to pay more, that counts as salary, and your employer handles it outside this function.

## What is required for per diem allowance?

- **At least one overnight stay.** A day trip does not give tax-free per diem allowance, and Kleer does not let you save such a trip.
- **Domestic:** the destination must be more than 50 km from both your office and your home. Kleer warns you if it seems to be closer.
- **International:** the trip starts and ends in Sweden.

## How to report

1. Go to **Expenses > Manage expenses** and click **New allowance**.
2. Choose **Domestic** or **International** under **Type of journey**.
3. Fill in the trip and the meals, see below.
4. Check the amount under **Summary** and save.
5. The allowance ends up under **Entries to be submitted**. Submit it the same way as receipts, see [Submit](/en/utlagg/hantera-utlagg/utlaggsrapportering#3-submit).

### Domestic trip

| Field | What you enter |
| --- | --- |
| Purpose | Why you travelled. |
| Home departure time and Starting point | When you left and from where. Kleer suggests the starting point from your last allowance, or the company's address the first time. It does not have to be an address, you can write the name of a place, for example. |
| Home arrival time and Destination | When you got home and where you travelled to. |
| Food and Accomodation | How your meals and accommodation were paid for, see [Food and accommodation](#food-and-accommodation). |
| Onward invoicing to | Fill in if the trip should be invoiced on to a customer. |

### International trip

On a trip abroad you enter each country you were in and when you were there. The first and last rows are Sweden.

| Field | What you enter |
| --- | --- |
| Purpose | Why you travelled. |
| Country, From and To | Each country and the time you were there. Always enter the **local time** in the country. Do not count time in the air or on a boat between countries. |
| Food and Accomodation | How your meals and accommodation were paid for, see [Food and accommodation](#food-and-accommodation). |
| Onward invoicing to | Fill in if the trip should be invoiced on to a customer. |

**Example.** You leave home at 07:00 and the plane takes off from Arlanda at 09:00. You land at 13:00 local time, stay overnight and fly home the next day at 10:00 local time. Then you enter Sweden 07:00 to 09:00, then the country you travelled to from 13:00 to 10:00 the next day, and last Sweden from when you landed back home to when you got home.

Each day counts as the country where you spent the most time that day.

:::tip
Times can be written in short form. "921 7" becomes 21 September this year at 07:00, and "241201 1130" becomes 1 December 2024 at 11:30.
:::

## Full or half day

Kleer works out whether the first and last days are full or half days from the times, so enter the correct times and not just the dates:

- If you leave **at 12:00 or later**, the departure day is a half day.
- If you get home **at 19:00 or earlier**, the day you get home is a half day.
- The days in between are full days.

## Food and accommodation

If you have had meals paid for during the trip, the allowance is reduced. This is called a meal deduction. Under **Food and Accomodation** you therefore choose how breakfast, lunch and dinner were paid for:

| Choice | When |
| --- | --- |
| Paid by employee | You paid for the food with your own money. |
| Paid by employer | The company paid, for example breakfast included in the hotel room. |
| Included in the ticket price | The food was included in a plane, train or boat ticket. |
| Business entertainment | The meal was business entertainment, for example with a customer. |

The choice applies to every day of the trip. If some days were different, click **Add food and accomodation for a specific date** and change it for that day. If hotel breakfast is included but not on the first day, click **Not day 1**.

If you have had accommodation costs that you do not submit a receipt for, tick **Night allowance**. You then get extra compensation for the nights.

## Are you a subcontractor?

Subcontractors set up in Kleer's subcontractor module report per diem allowance the same way. The difference is that you must always choose a project under **Onward invoicing to**, just as with receipts.

The allowance per full and half day on the self-billing invoice follows the Swedish Tax Agency's standard amounts for domestic and international per diem allowance.

:::note
Before this function existed, some companies used their own solutions, such as special receipt types or activities in time reporting. They may still be in use at your company. Check with your manager or project manager whether to report here or the way your company has done it before.
:::

## Related guides

- [Report expenses](/en/utlagg/hantera-utlagg/utlaggsrapportering), on how to submit and what happens next
- [Mileage allowance](/en/utlagg/hantera-utlagg/milersattning), for trips by car for work