Place of Work for Hybrid Work 2026/2027 – Remote Work Agreement, Business Travel & Travel Reimbursement | Word/PDF/Excel

Does the staff work from home several days a week – and should the journey to the office be treated as a private work journey or a business trip? This narrow Swedish document package helps employers, HR and payroll departments document the actual circumstances that determine the tax-relevant place of work, distinguish work journeys from business trips and handle travel reimbursement without promising tax exemption.

Quick facts: 5 Swedish work templates, a Swedish user guide and a separate English User Guide. All seven documents are available as editable Word/DOCX and corresponding searchable, printable PDFs. In addition, 1 Swedish Excel workbook with 9 tabs is included. 15 customer files – not 15 different legal documents. Jurisdiction: Sweden. Delivered as a digital ZIP file upon separate activation.

Five operational templates

1. A01 – Place of work assessment: document the workplace at the employer, form of employment, special agreement on another specified location, actual distribution of working hours, alternative rules and a reasoned manual decision per employment.
2. A02 – Remote work addendum: specify a certain remote workplace, planned scope, actual follow-up documentation and how changes are handled. The agreement does not alone determine the tax-relevant place of work.
3. A03 – Working hours per location: report actual hours at the agreed location, at the employer and at other locations, including office visits and source references.
4. A04 – Work journey or business trip: check the actual route, place of work decision, the employer's instructions, partial legs, private parts and possible taxable travel reimbursement.
5. A05 – Correction of travel reimbursement: document previous misclassification, payroll period, amount, possible employer contribution and AGI correction, and actual decision or receipt.

Excel tool with nine Swedish tabs

Overview, Places of Work, Agreement Review, Working Hours, Travel, Payroll Certificate, Corrections, Actions and Sources. The workbook contains empty customer fields, prepared status selections and calculations of the actual proportion of time worked at the specified location. For example, it marks the office-space presumption when an employee freely chooses to work from home without a special agreement, indicates that an agreement and more than 50% actual time can justify a new review and flags if a regular work journey has been replaced. No automatic approval of place of work, tax-free reimbursement or AGI correction.

What does the Swedish Tax Agency say?

General rule: according to Chapter 12, Section 8 of the Income Tax Act, the place of work is normally where the employee performs the majority of the work. The employer must assess the place of work and the employee has one such place of work per employer.

Freedom to work from home is not the same as a home place of work. If the employee has access to office space at the employer, the Swedish Tax Agency presumes that the place of work is there even if the employee voluntarily works from home more than half the time. However, if there is a genuine agreement to work at a specially specified other location and more than 50% of the work is actually performed there, this may indicate that the place of work is at that location. The content of the agreement, actual working hours, office visits, work tasks and other facts also need to be considered. The Swedish Tax Agency's current guidance on the place of work.

Travel and tax: travel directly between home and the assessed place of work is normally a private work journey, not a business trip. Reimbursement or free work journeys from the employer are generally taxable, with special exceptions. A journey ordered by the employer to another location than the place of work may be a business trip. Journeys with mixed purposes need to be examined more carefully and the tax-free amount cannot be determined by a general template. Swedish Tax Agency – what is a business trip?

Who is the package suitable for?

Swedish small and medium-sized employers with hybrid offices, employees at another specified location, HR administrators, payroll agencies and financial managers who need a documented decision before travel reimbursement is paid. This is a tax-administrative specialist package; for a general employment law remote work agreement and BYOD policy, see Mallbutikens broader remote work template package.

Frequently asked questions

Does the home become the place of work when an employee works from home three days a week?

Not automatically. The Swedish Tax Agency's office-space presumption applies when an employee freely chooses to work from home and has access to a workplace at the employer. An agreement on a certain specified remote workplace, actual distribution and other circumstances needs to be assessed separately.

Is travel from home to the office always tax-free when the place of work is at home?

No. The purpose of the journey, the actually assessed place of work, the employer's instructions, any private parts and the conditions of the tax rules must be examined for each journey. The template does not make an automatic tax-free classification.

Can the employer choose another place of work in an agreement?

No. A genuine agreement on the workplace can be an important circumstance, but the tax assessment is based on the law and actual circumstances. A false or unused agreement cannot create tax exemption on its own.

Does Excel calculate tax-free mileage reimbursement?

No. Excel calculates the actual proportion of time worked per workplace and shows indicative control flags for travel. Mileage reimbursement, per diem and AGI are checked separately by the competent payroll function against current amounts and rules.

Are English templates and fillable PDF files included?

The five work templates, Swedish guide and Excel are in Swedish. A separate English User Guide is included. DOCX and XLSX are editable; PDF is searchable and printable but not interactive fillable forms.

Legal sources, dates and limitations

Version 1.0, internal AI-assisted source control November 9, 2026. Basis: Income Tax Act (1999:1229), the Swedish Tax Agency's legal guidance on the place of work, position on choice of location and guidance on work journeys and reimbursement.

No external independent legal or tax advisor review, authority review, individual tax assessment, AGI submission or payment has been carried out. This documentation package is not a guarantee of tax exemption or legal compliance. Check the current legal situation and the actual circumstances of the employment before making a decision. The digital ZIP file is only connected separately to Shopify Digital Products before any future sale.