työsuhdeauto

Työsuhdeauto is a Finnish term that refers to a vehicle provided by an employer for an employee's use in the course of their work duties. The arrangement is common in Finland and other Nordic countries where companies supply cars to staff for business travel and sometimes for private use. The vehicle is typically registered in the employee's name but the ownership remains with the employer, and the employee is allowed to use it for household errands if the employer permits it.

From a tax perspective, a työsuhdeauto is treated as a taxable benefit. According to Finnish tax legislation, the value of the benefit is calculated based on the car’s purchase price, engine size, and the employee’s tax class. The employee pays a monthly taxable amount that is added to their salary and taxed accordingly. Some employers cover the entire cost of the vehicle, while others allow employees to contribute a portion of the costs, which can reduce or eliminate the taxable benefit.

The employment contract or company policy typically specifies how the vehicle may be used, maintenance responsibilities, and insurance coverage. Employees must also report mileage and fuel expenses accurately if they use the car for private purposes. The työsuhdeauto arrangement can improve talent attraction and retention because it provides a convenient means of transport, but it also imposes administrative burden on employers who must comply with tax rules and fleet management.

Overall, a työsuhdeauto is an employment benefit used in Finland to support employees’ work-related travel while also offering a perk that can be structured to comply with tax regulations.