Työsuhdeasunto

Työsuhdeasunto refers to a housing arrangement in Finland where an employer provides an apartment to an employee as part of their employment contract. This is often referred to as a company apartment or employer-provided housing.

The primary purpose of a työsuhdeasunto is to facilitate employment, particularly in areas where housing is scarce or expensive, or for positions that require the employee to live near the workplace. It can also be a perk to attract and retain talent. The employee typically pays a rent for the accommodation, which is often lower than the market rate. This rent is usually deducted directly from their salary.

The terms and conditions of the työsuhdeasunto are outlined in the employment contract or a separate housing agreement. This typically includes details about the rent, maintenance responsibilities, termination of the housing arrangement, and any associated costs. When the employment relationship ends, the employee is usually required to vacate the työsuhdeasunto within a specified period. Failure to do so can result in legal action to reclaim possession of the property.

From a tax perspective, the benefit of a työsuhdeasunto is considered a taxable fringe benefit. The value of this benefit is calculated based on specific regulations and is added to the employee's taxable income. Employers are responsible for reporting this benefit to the tax authorities. The availability and rules surrounding työsuhdeasunto can vary depending on the employer, industry, and the specific circumstances of the employment.