Lisiä

Lisiä is the plural form of lisä, a Finnish term referring to additions or supplements to an employee’s regular wage. In employment context, lisiä denote compensation or benefits provided in addition to the base salary. They can be monetary payments or in-kind benefits and are usually specified in employment contracts, collective agreements, or company policies. Lisiä are distinct from base pay and are not necessarily guaranteed; they may be temporary or conditional on factors such as location, role, or performance.

Common forms of lisiä include travel or per diem allowances to cover work-related costs, meal allowances, housing subsidies, and other cost subsidies tied to specific duties or working conditions. Some lisiä relate to shifts, overtime, or risk levels, while others are merit-based supplements linked to performance or seniority. The exact types and amounts of lisiä are typically negotiated between employers and employees or defined by sector-wide agreements.

Tax and social security treatment of lisiä depends on their nature and national rules. In many jurisdictions, most additions to pay are treated as taxable income, though certain allowances may be exempt or taxed differently if they reimburse actual costs or meet specific criteria. Employers report lisiä on payroll and reflect them in pay slips.

Overview: Lisiä function as a mechanism to tailor compensation to duties, costs, or circumstances beyond the standard salary, while remaining governed by contractual and regulatory frameworks.