Maksuperuste

Maksuperuste is a Finnish term that designates the basis used to calculate a payment or a charge. It defines what amount or items are used as the starting point for computing the sum that must be paid, and what items are excluded or adjusted. The maksuperuste is typically defined in legislation, collective agreements, contracts, or price lists, and it can vary by context.

In taxation and social security, maksuperuste refers to the amount of earnings or other base that determines the level of contributions or tax. For example, in payroll contexts, the maksuperuste for social security contributions can be the employee's gross earnings, before deductions, while the tax base for income tax may depend on gross income minus certain allowances. In invoicing and commerce, maksuperuste can be the agreed price, the value of goods delivered, or the service base used to calculate a fee or value-added tax (VAT).

The term is used across Finnish public administration and the private sector to ensure clarity about what is being charged. In practice, disputes over maksuperuste often arise from ambiguities about inclusions such as bonuses, fringe benefits, reimbursements, or the treatment of VAT.

Because many maksuperuste definitions depend on specific laws or contracts, individuals and businesses typically verify the applicable base for their payments in the relevant act, collective agreement, or contract. For precise interpretation, consulting the relevant legal texts or a professional advisor is advised.