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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Finland /4. Withholding on benefits-in-kind / 4.5 Mobile and landline telephones

4.5 Mobile and landline telephones

Finland

The provision to the employee by their employer telephone is a monthly EUR 20 BIK assessable via

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5.3.4 SIPSI declaration

9.7.2 Civil contracts

2.3.3 Lump sum wage and church tax

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

4.4 Car allowance

3.5 Stock options

12. Checklist for employers

4.12 Beneficial loans

1.2 How are filings done?

5.1 Employer registration

7.3 Relocation costs

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

9.6.2 Holiday pay

2.3.5 Wage garnishment

6.4.1 Split Year Relief – outbound employees