With Smartum, you can support your employees' well-being with a fitness benefit, cultural benefit, lunch benefit, massage benefit, commute benefit, bicycle benefit, and health benefit. Or all of them!
Physical and cultural or solely physical benefit
You can support your employees' physical and cultural activities and fully deduct the costs incurred from supporting them in your company's tax return. The company can support employees' voluntary physical and cultural activities up to €400 per employee per calendar year. You can tailor the benefit amount to suit the needs of your employees.
Lunch benefit
The lunch benefit is provided either as a lunch deduction (75%) or as a fringe benefit on top of the salary. You can offer the benefit within a minimum and maximum sum per realized workday. In 2024, the minimum amount is €8.50 and the maximum amount is €13.50. The monthly lunch benefit amount per employee is determined by the daily value of the benefit x 21. For example, if the daily value is €11, then the monthly lunch benefit would be €11 x 21 = €231/month.
The lunch benefit can be offered for 11 months per year. The lunch benefit is available for use during each calendar month. At the end of the calendar month, the right to use the current month's lunch benefit expires. The right to use the lunch benefit for the next month is automatically activated for employees at the beginning of each month. When the calendar year changes, employers must reorder the lunch benefit.
Massage benefit
The massage benefit is a tax-free benefit when the maximum amount is €400 per employee per calendar year. You can tailor the benefit amount to suit the needs of your employees. According to tax authority guidelines, massage benefits can be offered as a tax-free employee benefit when a contract for the service has been made between the employer and the massage service provider. Smartum provides an easy way to contract with massage places.
You can select contract massage locations for your employees' use from Smartum's service network by sending an email to Smartum customer service at tilaajat@smartum.fi. In your message, list the cities where you want your employees to be able to use the massage benefit. We will process the contract request and send you a document attached to the email, which you can use to inform employees about the contracted massage places.
Commute benefit
The commute benefit can be provided as part of the current salary or on top of it. The benefit is completely tax-free up to €3,400. The commute benefit does not need to be offered to all employees. It can also be offered to a person with a free car benefit. You can deduct the costs of acquiring the benefit in your company's tax return.
The commute benefit is most advantageous when the travel costs between the employee's home and workplace are less than €750 per year, as the employee does not then have the right to deduct travel expenses for tax purposes. The benefit is personal, and the employee can use it to purchase either a value ticket or a season ticket, for example, from the VR Matkalla app. The benefit is intended for travel between home and the workplace.
Bicycle benefit
The company bicycle is a completely tax-free fringe benefit of €1,200 per employee per calendar year. The bicycle benefit can be offered to all employees across Finland. Generally, the benefit is offered by deducting it from the employee's salary on a monthly basis.
Health benefit
The health benefit is an extended package of occupational health services. With the health benefit, you can complement your company's existing occupational health services by offering employees specialized medical services, dental care, physiotherapy, and optometry services. You can provide this benefit to your employees completely tax-free. Smartum's health benefit has the highest tax-free usage limit in the market, allowing you to offer health benefits tax-free up to €3,000 per employee per calendar year.
You can tailor the benefit amount to suit the needs of your employees and select the most suitable services included in the health benefit.