Perusmaksua

Perusmaksua, which translates to "basic allowance" in Finnish, is a type of allowance granted to employees in Finland. It was introduced in 2011 as a way to simplify the taxation of benefits in kind. The allowance replaced the previous system of advance and final taxes applied to various benefits, such as meals, housing, and transportation.

Perusmaksua is typically paid by the employer on behalf of the employee, and it is subject to income tax. The allowance is designed to cover the basic costs associated with certain benefits, and it is usually paid in addition to the employee's regular salary or wages. The amount of the allowance varies depending on the type of benefit and the employee's income tax rate.

The perusmaksua system is intended to make it easier for both employees and employers to manage benefits in kind. By providing a standard allowance for certain benefits, the system aims to reduce the complexity of taxation and minimize errors. The perusmaksua system applies to various benefits, including meals, housing, and transportation, as well as other forms of compensation.

Overall, perusmaksua is an important aspect of Finnish employment law, and it plays a significant role in simplifying the taxation of benefits in kind. By providing a standard allowance for certain benefits, the system aims to promote clarity and transparency in employment taxes. The perusmaksua system continues to evolve, and its application is subject to various regulations and guidelines.