Smartum benefit types

Smartum offers a diverse range of benefits to promote the well-being of your employees.

Smartum Plus benefit selection 

Flexible benefit

With the Smartum Flexible benefit, you can choose:

• Sports and culture benefit
• Sports only benefit
• Massage benefit
• Commuting benefit
• Health benefit

Flexible benefits includes all of the above-mentioned benefit types, but you can exclude benefit types from the package if you wish. You can choose one, several, or all benefit types for the flexible benefits package. This way, employees can use the offered benefit amount freely between the selected benefit types.

Sports and culture or sports only benefit

The sports and culture benefit is one of the most popular employee benefits in Finland. You can offer the Sports and Culture Benefit or the Sports only benefit tax-free for 400 €/person/tax year. You can tailor the amount of the benefit to suit your company's needs.

The Sports and Culture Benefit gives employees the opportunity to use their benefit for hobbies that support both mental and physical health. The sports benefit can be used in a variety of ways in various sports and well-being services, such as gym memberships, swimming pools or yoga classes. The culture benefit, on the other hand, can be used for, for example, concert or movie tickets, art courses and museums.

The costs incurred can be fully deducted in the company's taxes.

Massage benefit

Massage benefits are tax-free benefits up to a maximum of €400/person/tax year. You can tailor the amount of the benefit to suit your company needs. According to the tax authorities' guidelines, massage benefits can be offered as a tax-free employee benefit when an agreement has been made between the employer and the massage service provider to provide the service. 

Read more about registering massage providers here.

Commute benefit

The commute benefit is a tax-free benefit when its maximum amount is €3,400/person/tax year (when including a possible employee bicycle of €1,200/person/tax year). The commuting benefit does not have to be offered to all employees. It can also be offered to a person who has a free car benefit. You can deduct the costs of the benefit in your company taxes.

The commute benefit is most beneficial when the employee's travel costs between home and workplace are less than €750 per year, because then he or she is not entitled to a travel expense deduction in taxation. 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 application. The benefit is intended for trips between home and workplace.

Health benefit

Health benefit can be considered as an extension to occupational health care. With health benefit, you can supplement your company's existing occupational health by offering your employees additional specialist medical services, dental care and physiotherapy. You can offer the benefit to your employees completely tax-free. Smartum's health benefit has the highest tax-free usage limit on the market, as you can offer health benefits tax-free up to €3,000/person/tax year.

You can tailor the amount of the benefit to suit your employees' needs, and choose the most suitable services from the health benefit.

Lunch benefit

Smartum Plus Lunch Benefit is a monthly benefit, the maximum amount of which per benefit user is the daily value of the benefit you define x 21 working days. For example, if you define the daily value of the benefit as €11, the value of the monthly lunch benefit will be €11 x 21 = €231/month.

The minimum amount of the lunch benefit for 2025, as defined by the Tax Administration, is €8.60 and the maximum amount is €13.70.

Smartum Plus Lunch Benefit is automatically released for employees to use monthly. If the lunch benefit is not used in full during the current month, the remaining value will not be transferred to the next month, but the amount will be reset to zero. 

The lunch benefit package is always valid until the end of the calendar year in question. When the calendar year changes, a new lunch benefit order must be made even if other benefits are still valid. 

Bicycle benefit

A bicycle benefit is a completely tax-free fringe benefit up to €1,200/person/tax year. The bike benefit can be offered to all employees throughout Finland. We are no longer taking in new Smartum employee bike leasing agreements. If you are interested in a bike benefit, please contact Epassi at bikes@epassi.fi

Smartum Saldo benefit selection

In the Smartum Saldo service, you can offer your employees the following benefit types:

• Sports benefit 
• Sports and culture benefit 
• Massage benefit 
• Commute benefit
• Lunch benefit 

You can offer your employees one or more benefit types. This is done by offering alternative benefit packages with different benefit types included in each package.

💡The benefit types cannot be changed to another benefit type after ordering. Please make sure your packages are correct before finishing the order.