Employer-subsidized commuter ticket

Employer-subsidized commuter ticket is a practical incentive

HSL’s Employer-subsidized commuter ticket is a season ticket or value loaded on a personal Travel Card. The ticket can be used both for commuting and leisure journeys. The ticket is a great staff incentive with tax benefits for employers and employees. The ticket is intended mainly for journeys between home and workplace but it can be used also on leisure journeys. The employer pays the ticket in full or in part.

Employer-subsidized commuter ticket is a national, tax-subsidized public transport ticket scheme that can be implemented using the existing local travel card and ticketing systems. In addition to HSL, other ticket providers include, for example, Matkahuolto and VR. Electronic employer-subsidized commuter ticket solutions offered by employee benefit service providers (Eazybreak, ePassi and Smartum) are available nationwide.

Why?

Employer-subsidized commuter ticket is a benefit that communicates the company’s values and attitude towards sustainable mobility and contributes to eco-friendly, economical, smooth and safe commuting. It can be used as a tool for recruitment and retention of committed staff.

The ticket is a lucrative employee benefit for employees as well as employers. Employer-subsidized commuter ticket is a tax-free fringe benefit provided the value of the benefit does not exceed 300 euros a year. It is tax-free also if the value of the benefit is between 751 and 3,400 euros.

How?

Employers can pay the employer-subsidized commuter ticket in full or in part, included in or added to the employees’ salary. There are several ways to offer the benefit.

Employers can order employer-subsidized commuter tickets at any time. The benefit is based on the fiscal year.  


Tax benefits for both employees and employers

Employer-subsidized commuter tickets are a tax-free benefit for employees up to 300 euros as well as from 751 to 3,400 euros. The tax-free part does not incur non-wage labor costs for the company. In addition, employers can deduct the acquisition costs.

Employer-subsidized commuter ticket calculator

  Employer Employee
€1-300 No non-wage labor costs
Expenses are tax deductible
Tax-free benefit
€301-750 Non-wage labor costs
Expenses are tax deductible
Vero oman veroprosentin mukaan

€751-3,400

No non-wage labor costs
Expenses are tax deductible

Tax-free benefit

Ask more: yrityspalvelut@hsl.fi.

More information: Tax administration