Matkapalkkio

Matkapalkkio is a Finnish term referring to compensation paid for work-related travel. It may cover travel costs and, in some cases, compensation for the time spent traveling. The exact form can vary: it can be a fixed amount, or calculated per trip, per kilometer, or per hour, and is typically defined in an employment contract, a collective agreement, or a company policy.

The purpose of matkapalkkio is to acknowledge and offset the resources used to travel for work, such as transport tickets, fuel, or other travel-related expenses. It is distinct from other travel-related payments like matkakorvaus (travel reimbursement of actual documented costs) and päiväraha (per diem), though these concepts may overlap in practice. Depending on how it is structured, matkapalkkio can be treated as a salary element or as a reimbursement of costs for tax and accounting purposes.

Taxation and accounting treatment depend on the design and classification of the payment. Reimbursements that meet tax authority criteria and are properly documented may be tax-free, while payments treated as salary are generally subject to normal income taxation and payroll deductions. The exact treatment can vary by country, industry, and specific agreements.

Matkapalkkio is commonly used in professions requiring fieldwork or travel as part of the job, such as sales, consulting, maintenance, and service delivery. It can apply to both employees and independent contractors, depending on the contractual terms. Related concepts include matkakorvaus (travel reimbursement) and päiväraha (per diem).