Lounasseteli

Lounasseteli, or lunch voucher, is a financial benefit used in Finland that consists of a voucher or electronic credit available to employees for meals. It is typically provided by employers as part of an employee benefits package and is issued through voucher providers such as Edenred, Sodexo, Smartum, and Eazybreak. Lounassetelit can exist as paper vouchers or in electronic form, loaded onto a card or mobile app, and are generally accepted at a wide network of partner restaurants, cafés, and cafeterias.

Usage and restrictions: The primary purpose of lounassetelit is to pay for meals during working days. They are usually limited to food and non-alcoholic beverages consumed at participating outlets; purchases of groceries or alcohol are generally not eligible. Acceptance and specific terms can vary by provider and outlet.

Tax treatment: In Finland, the value of the lounasseteli is tax-free for the employee up to a statutory daily limit. Any amount above the limit is treated as a taxable benefit. Employers typically view the cost as a deductible fringe-benefit expense, subject to tax rules set by the Finnish Tax Administration.

Impact and scope: The system is designed to support employees’ nutrition during workdays while offering a tax-advantaged form of compensation. The network of participating outlets and the exact rules can differ over time as providers expand electronic solutions and update regulations.