Per diem allowances in Finland
Domestic Per Diem
Domestic per diems in Finland may be paid out as follows:
Trip duration | Per Diem 2024 |
|---|---|
More than 6 hours (partial amount) | €24.00 |
More than 10 hours (full amount) | €51.00 |
If travel time exceeds the last full day of travel:
| €24.00 |
| €51.00 |
In the following cases, the per diem should be halved:
travel days (e.g. to and from the destination)
if the employee receives a free meal, or a meal included with their travel ticket
Free meals comprise two free meals in the case of a full per diem, and one free meal in the case of a partial per diem.
Night travel allowance
An allowance for night travel can be paid only if the following conditions are met:
at least 4 hours (during a day of travel for which the employee is entitled to a per diem) are between the hours of 9 PM and 7 AM
the employer has not arranged and paid for accommodation for the employee, or paid them an allowance for accommodation or for a sleeping car berth.
The maximum allowance for night travel is €16 for 2024
Foreign Per Diem
When employees are travelling abroad for business, they may also be entitled to a per diem. The maximum tax-free amount of this per diem varies by country and on the following rules:
Trip duration | Per diem rate applied |
|---|---|
10 hours or more | Foreign country rate |
Fewer than 10 hours | Finnish domestic rate |
Day of return to Finland | Half the per diem for foreign travel paid for the last completed day of travel if the business trip exceeds it by more than 2 hours |
Day of return to Finland | A full per diem for foreign travel is paid for the last full day of travel if it exceeds the business trips by more than 10 hours |
The lump sum allowances employees are paid to cover their business travel expenses bust be reduced by 50% if the employee receives free meals or meals included in the price of a ticket or hotel room.
For the purposes of calculation of per diems for foreign travel, two free meals constitute ‘free meals’.
For business trips outside of Finnish territory without an overnight stay and where no other per diem is being paid, the maximum allowance for business travel is €18.