![]() When you commute from your home to your usual workplace, is not regarded as 'business travel' for tax purposes. The definition of 'business travel' for tax purposes refers to trips that you have to make because you have an assignment or job to perform in another location. Your commute is not regarded as 'travel' for tax purposes Nevertheless, your employer can pay you a tax-exempt allowance for additional travel expenses as well, on the condition that the amounts are as defined in the Official Decision. Your car expenses may be an example of these. However, additional expenses are possible and it may be difficult to document them because no paper invoices, receipts or bills are available. Your employer can make use of the receipts in order to pay you for the exact direct travel expenses (airline and train tickets) and accommodation expenses (hotel bills). Enclose all the receipts with your expense invoice. Invoices must be drafted in order to document the expensesĮmployees are required to draft expense invoices that specify their business travel expenses clearly. Actual amounts depend on whether you are the owner of the car or drive a car belonging to your employer, and on factors like whether you take on passengers during the business trip. For 2023, the basic allowance equals 53 cents per kilometre (46 cents per kilometre for 2022). For more information on the permissible maximum amounts, see the Official Decision. If you drive your own car on your temporary business trip your employer may pay you tax-exempt kilometre allowances. For more information on the permissible maximum amounts, see the 2022 Official Decision (The 2022 Official Decision on Allowances for Travel Expenses)įor more information on the permissible maximum amounts, see the 2023 Official Decision (The 2023 Official Decision on Allowances for Travel Expenses) Kilometre allowance for using your own car If there is a free meal offered to the employee during his or her business trip, or a meal paid for by the employer, it will affect the amount of the per diem for that day.Įmployers can pay tax-exempt kilometre allowances and per diems to their employees both in Finland and overseas. Per diems are intended as a reimbursement to the employee for any meal costs that are higher than usual. The form of tax-exempt coverage known as 'Meal money' may be paid to employees to whom no per diem allowance is paid on business trips. Per diems for trips to other countries (2022).Full per diem: €45 (trips longer than 10 hours).Partial per diem: €20 (trips longer than 6 hours).Per diems for trips to other countries (2023). ![]() Full per diem: €48 (trips longer than 10 hours).Partial per diem: €22 (trips longer than 6 hours).Tax-exempt allowances in 2022 for business travel.Tax-exempt allowances in 2023 for business travel. ![]() What also affects the permissible amounts of per diems is the length of your trip. ![]() Your employer is entitled to pay you per diems tax free if the destination is located more than 15 kilometres away from either your home or your main place of work. Length and destination of the business trip affect the amounts Payments are exempt from tax if their amount is exactly the same as what was actually spent, or if they are as defined in the Official Decision of the Tax Administration on Allowances for Travel Expenses. Employers can pay allowance to their employees in order to cover their temporary business travel expenses. ![]()
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