Käyttöetuina

Käyttöetuina is a Finnish term used in tax and employment law to refer to non-monetary benefits that arise from the use of assets or services provided by an employer or other organization to an employee or member. It describes the value of using property or services for private purposes, rather than receiving a monetary salary.

Examples of use include the private use of a company car, housing provided by an employer, mobile devices, or other equipment and facilities that the recipient may use beyond strictly work-related needs. The concept covers a range of in-kind benefits that are not paid as cash but still have a value to the recipient.

In taxation and accounting, use benefits are typically treated as part of the recipient’s taxable income. The value of a use benefit is determined according to prevailing guidelines and can influence tax and social contributions. Employers are responsible for determining the value, reporting it as part of payroll or fringe benefits, and handling any required withholdings or disclosures. Some use may be exempt or receive special treatment if it is predominantly for business use or below certain thresholds, but the specific rules depend on current legislation and practice.

Käyttöetuina are distinguished from direct cash compensation and from other kinds of benefits by their nature as in-kind rights arising from asset or service use. They are relevant for both compensation planning and compliance, affecting total remuneration, fringe benefit reporting, and employee perception of compensation.

Etymology: Käyttöetuina is the plural form indicating “as use benefits” of the word käyttöetu (use benefit). The term is commonly used in Finnish payroll, tax, and employment contexts.