työtuloista

Työtuloista refers to income earned from work, and it is a central category in Finnish taxation and social security. It generally includes wages and salaries, bonuses, overtime pay, commissions, tips, and taxable fringe benefits provided by an employer, such as company cars or meal vouchers. In practice, työtuloista covers most compensation tied directly to employment.

In Finnish tax terms työtulot are classified as earned income (ansiotulot). They are subject to progressive taxation at the municipal level and, for higher incomes, at the state level. Employers withhold taxes and compulsory social security contributions from earned income, and the overall tax burden depends on income level and place of residence. Earned income deductions and allowances reduce the tax payable on työtuloista; the most common is the työtulovähennys (earned income deduction), alongside work-related deductions such as those for travel costs or union dues.

The concept is distinguished from capital income (pääomatulot), which consists of income from investments such as interest, dividends, capital gains, and rental income and is taxed at different rates. This distinction affects how different portions of a person’s income are taxed and reported.

Reporting and administration: työtuloista are typically documented through payroll records and reported to the Finnish Tax Administration. The tax system uses pre-completed tax information and the taxpayer’s declarations to determine final tax liability, with the tax card and withholding adjusted accordingly. In summary, työtuloista covers earned income from work and plays a key role in how individuals are taxed in Finland.