According to the new rule of Assessment of whether the salary, including any benefits, offered for an employment is sufficient to meet the requirement in chapter 6, Section 2 of the Aliens Act – RS / 007/2021 dated February 19th 2021, The Swedish Migration Agency (Migrationsverket) has clarified as following:
If your basic wage is not sufficient, the Swedish Migration Agency checks if there are other payments or benefits in the offer of employment that should be counted as wages. Pure wage supplements are counted as wages, but paid leave and payment for additional hours or overtime are not counted as wages. Allowances to reimburse personal expenses or other expenses are also counted as wages. However, this does not include payments for short trips in connection with your work. Free accommodation is counted as wages, provided that it is not just free accommodation for work-related travel. Other benefits that are not linked to your work or work-related travel can also be counted as wages. These can be food, travel to and from work, or a car that is used for private purposes.
For the payments or benefits to be counted as wages, these must be specified expressly in the conditions for employment and be regularly recurring. There must also be sufficient information to enable the Swedish Migration Agency to evaluate the payments or benefits that you receive. As the applicant for the work permit, you must show that you receive a payment or benefit that should be counted as wages.
The Swedish Migration Agency has adopted a legal approach to the assessment of whether the wages, including any benefits, are sufficient to meet the requirements for a work permit.
More information about this, you can read the legal document (in Swedish) here
~ VNS Consulting