käyttöetuista

Käyttöetu is a Finnish term that translates to "fringe benefit" or "benefit in kind" in English. It refers to a benefit provided to an employee by an employer that is not in the form of direct salary or wages. These benefits are considered part of an employee's compensation package and can have tax implications for both the employee and the employer.

Common examples of käyttöetu include company cars, mobile phones, housing allowances, meal vouchers, and gym memberships. The value of these benefits is typically determined by specific regulations and is often subject to taxation. Employers are generally required to report the value of käyttöetu provided to their employees to the tax authorities.

The purpose of offering käyttöetu is often to attract and retain employees, provide additional perks, or cover specific work-related expenses. The tax treatment of käyttöetu can vary depending on the type of benefit, its value, and the specific circumstances. Finnish tax law outlines rules for when these benefits are considered taxable income for the employee and deductible expenses for the employer. Understanding the nuances of käyttöetu is important for both employers and employees to ensure compliance with tax regulations.