Työtuloa

Työtuloa is the partitive form of työtulo, a Finnish term for earned income from work. In ordinary language and in Finnish tax and social security contexts, työtulo refers to compensation received for work—such as wages, salaries, fees for services, and other remuneration tied to employment or professional activities. It is typically distinguished from capital income (pääomatulo), such as investment returns, dividends, or rental income, and from social benefits.

Types that can be included in työtuloa are wages and salaries, bonuses or commissions, fees for independent professional work, and the cash value of certain fringe benefits. The exact scope can vary by tax year and legal context, and some benefits in kind are valued and counted as part of earned income for taxation purposes.

Tax treatment and social security: työtuloa is a major component of taxable income and is subject to progressive income tax, municipal tax, and social security contributions. The amount of työtuloa also influences eligibility for various earned-income related deductions and benefits. Finland applies a työtulovähennys (earned-income deduction) to reduce the tax payable on työtuloa; the deduction level depends on the level of earned income and is adjusted periodically by law.

In practice, työtuloa is used in wage statements, tax cards, and statistical reporting on labor income. It forms the basis for how much tax is paid on earned income and how various social security contributions are calculated, influencing both individual taxation and the funding of related social benefits.