liikematkakorvaukset

Liikematkakorvaukset refers to the reimbursements employees receive for expenses incurred during business travel. These compensations are designed to cover costs such as transportation, accommodation, meals, and other necessary expenses related to performing work duties away from the usual workplace. Finnish tax law provides guidelines on what constitutes a tax-deductible expense and the maximum amounts that can be reimbursed tax-free.

Typically, employees are reimbursed for the actual documented costs of their travel, such as flight tickets, train fares, and hotel bills. For meals, a per diem allowance may be provided, which is a fixed daily sum intended to cover food expenses. The amount of the per diem can vary depending on the destination and the duration of the trip. Mileage allowances are provided for employees using their own vehicles for business purposes, calculated based on a predetermined rate per kilometer.

Employers are responsible for establishing a clear policy on business travel and reimbursements to ensure compliance with tax regulations. Employees are generally required to submit receipts and documentation to support their claims. Unjustified or excessive reimbursements may be considered taxable income for the employee. The purpose of liikematkakorvaukset is to ensure that employees are not financially disadvantaged when undertaking necessary business travel for their employer.