First, establish the type of trip.
In this guide, the Finnish term päiväraha means compensation for increased living expenses caused by a business trip. It does not refer to benefits such as sickness or unemployment allowances.
An ordinary journey between home and a regular workplace is not a business trip in this sense. The definitions of a temporary business trip, a regular workplace and a special place of work affect the tax treatment of reimbursements.
Business-trip definitions and tax treatmentCheck the distances
The special place of work must be more than 15 km from the departure point (home or the regular workplace), and also more than 5 km from both.
Count the actual travel time
A travel day starts at departure. It does not automatically reset at midnight. The final part of a multi-day trip has separate time thresholds.
Account for free meals
One free meal during the travel day halves the maximum partial daily allowance; two free meals halve the maximum full daily allowance.
A long day on site does not by itself determine the allowance.
If an employee in a special sector has no regular workplace and travels daily between home and changing work sites, a tax-exempt daily allowance cannot be paid on the basis of time and distance limits alone.
Travel-cost reimbursement and, subject to conditions, meal allowance may apply. Staying overnight on a business trip or having a regular workplace changes which rules need to be considered.
Travel expenses of employees in special sectorsAsk for help with your business situationCollect the details during the trip.
These details are a useful starting point for preparing a travel expense claim. Also check the instructions from your employer.
- Purpose and destination of the trip
- Departure and return dates and times
- Route and mode of transport
- Provided meals and when they were served
- Travel tickets, accommodation receipts and other supporting documents