The past year has brought its share of challenges, but we have continued to achieve meaningful progress together through collaboration, adaptability, and resilience.
Looking ahead, businesses, employers, and employees must stay informed about the latest regulatory changes affecting taxation, in-kind benefits, social contributions, and cross-border teleworking.
We have outlined the key updates shaping financial planning and compliance in the coming year to support your preparedness. From new tax card protocols to adjustments in social insurance contributions, these insights will ensure you are well-equipped for the year ahead.
Here are a few changes to consider for the upcoming year:
Tax card for 2025
Tax cards will be in MyTax e-service as of December 13, 2024. It will be delivered by mail in December if you choose to have it by paper mail. Starting in 2025, the tax cards will be valid from the beginning of the year, January 1, and not from February, as in previous years. The income limit for the tax card is also calculated for the entire year, i.e. 12 months. The tax card can be appealed once it has been received. When you enable Suomi.fi messages, you will receive information when your tax card is in MyTax.
Meal benefit amount in 2025
Employer-provided meals are valued at 8,60€ per meal if the employer's direct costs, including VAT, for providing this benefit are at least 8.60€ but not more than 13,70€. The updated value of the lunch benefit is a maximum of 13,70€ per day.
In-Kind Benefits (Fringe Benefits) in 2025
The value of an employer-provided mobile (cellular) phone is 20,00€ per month. This value covers expenses arising from telephone calls, text messages, multimedia messages, and Data connections are used for purposes other than work-related data transmission.
Social insurance contributions in 2025
The employer's health insurance contribution will be 1,87% (1,16% in 2024). Employers must pay health insurance contributions for 16- to 67-year-old employees who are covered by the Finnish social insurance system and the Health Insurance Act.
The employee's pension contribution remains unchanged in 2025, and it is 7,15% of wages for employees under 53 and over 62 years of age and 8,65% of wages for employees aged 53-62. The employer's average earnings-related pension contribution in 2025 is 24,85% of wages (24,81% in 2024).
The unemployment insurance contribution for an employee is 0,59 % (0,79 % in 2024). The employer's share of unemployment insurance contributions will be 0,20 % (0,27 % in 2024) if the salary doesn't exceed 2.455.000€ a year. Furthermore, the unemployment insurance contribution is 0,80% (1,09% in 2024).
Tax-free reimbursement of travel expenses in 2025
• Kilometer compensation by car 0,59 €/km.
• Partial per diem 24,00 € - trip length between 6 and 10 hours.
• Per diem 53,00 € - trip length more than 10 hours.
• Meal allowance 13.25 €.
• Overnight travel allowance 16.00 €.
Teleworking abroad
Usually, an employee who works remotely in another country is insured like a job in the country of employment.
The employee's social security determines in which country the statutory social insurance contributions are paid, so the conditions for belonging to Finnish social security are the same for a teleworker as for a posted worker when the telework is done in another EU country.
A person doing remote work abroad is not automatically covered by Finnish social security. It is possible to apply for an A1 certificate from Finland (Finnish Centre for Pensions - Eläketurvakeskus) for someone working remotely in an EU Member State.
Have a wonderful holiday season.
Best regards,
Ecovis Finland Team