työntekijärahastojen

A työntekijärahasto, or employee fund, is a form of profit-sharing or co-ownership in Finland. It allows companies to distribute a portion of their profits to their employees through shares or other forms of ownership in the company. This system is designed to incentivize employees, foster a sense of shared responsibility, and improve employee morale and loyalty.

The establishment and operation of työntekijärahastot are governed by specific legislation in Finland. Companies can decide to set up an employee fund voluntarily. The fund is typically managed by a separate board, which may include employee representatives. The distributed profits can take various forms, such as shares in the company, units in a fund, or cash payments. Employees usually gain access to their share of the fund after a certain vesting period or upon leaving the company, although the exact terms depend on the fund's rules.

Työntekijärahastot can contribute to a more equitable distribution of wealth within a company and encourage employees to think and act like owners. They are seen as a tool to strengthen the relationship between employers and employees and to promote long-term commitment. The tax implications for both the company and the employees are also regulated by law, often offering certain tax advantages to encourage their use.