työtulosta

Työtulo is a Finnish term referring to income earned from work. The form työtulosta appears in Finnish texts as the genitive form of työtulo and is used in official and legal phrasing to denote the earned income source or the amount of income derived from employment. Työtulo encompasses compensation received for work, including wages, salaries, bonuses, overtime pay, and taxable fringe benefits. It does not include passive or investment income such as dividends, interest, or rental income, which are categorized separately as capital income or other sources.

In Finland, työtulo is one of the main categories of personal income for tax purposes. It is typically taxed as earned income and subject to withholding at the source by the employer. The tax rate is progressive and may include social security contributions. Deductions and tax credits can reduce the tax on työtulo, and the treatment of työtulo interacts with other income categories in a taxpayer’s overall liability. Työtulo is therefore distinguished from other types of income such as capital income (pääomatulot) and business income (elinkeinotulot).

Practically, työtulo is reported to tax authorities by employers, who withhold taxes during the year. Individuals may receive a year-end tax assessment or file an annual tax return to adjust their tax on earned income. For employees, työtulo largely determines the net take-home pay after tax, while for self-employed persons income from work may be categorized differently (often as elinkeinotulo), though some work-derived earnings can still be treated as työtulo for certain purposes.

See also: Palkkatulot, Pääomatulot, Verotus, Työsuhde.