A benefit value is always based on the Swedish Tax Agency's current rules and recommendations. If there are new rules and guidelines on how the benefit value is to be calculated, the employer must also adjust its reporting to reflect current tax legislation. For example, one component of how the bike benefit value should be calculated depends on what the government loan interest rate is at the end of November before each income year. Depending on whether this is higher or lower compared to the previous income year, the bike benefit value therefore needs to be adjusted. This can also affect the gross salary deduction as the employer must take into account the savings in employer contributions.