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3.1 Tax-free employer payments


Finland

3.1ÌýÌýÌýÌý Tax-free employer payments

Various benefits can be provided by the employer tax-free or at a discount. Guidance is provided by the Tax Administration. Key employer provided benefits discussed below are:

  1. Ìý

    •ÌýÌýÌýÌý employee travel to work

  2. Ìý

    •ÌýÌýÌýÌý meals and meal vouchers

  3. Ìý

    •ÌýÌýÌýÌý sports, recreational and cultural facilities

Employee travel to work

Employee travel to work (commuting) organised by the employer can be provided tax-free for:

  1. Ìý

    •ÌýÌýÌýÌý an employer provided bicycle up to a value of EUR 1,200

  2. Ìý

    •ÌýÌýÌýÌý employer-purchased travel tickets or vouchers worth up to an annual maximum of EUR 3,400

Although other employer-provided amounts are taxable as benefits-in-kind

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