4.1 Valuing Benefits-In-Kind

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Finland /4. Withholding on benefits-in-kind / 4.1 Valuing benefits-in-kind

Commentary

Finland

4.1�� Valuing benefits-in-kind

Non-cash fringe benefits-in-kind (BIKs or Luontoisedut) are taxable as notional pay through withholding and subject to social security contributions.

In general, the value of a BIK is based on its

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9.7.2 Civil contracts

13. Employer burden table

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

4.5 Employer provided accommodation

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4.1 Valuing benefits-in-kind

Finland

4.1�� Valuing benefits-in-kind

9.7.2 Civil contracts

13. Employer burden table

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

4.5 Employer provided accommodation

4.4 Car allowance

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

8.2 Appeals process

3.1 Salary advances

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

7.1 Per diems

2.1.1 Tax deduction cards

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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4.1 Valuing benefits-in-kind

Finland

4.1�������� Valuing benefits-in-kind

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4.1�� Valuing benefits-in-kind