FinlandVero
Vero rewrites payroll reporting for benefits from 2027
Taxable bike benefit moves to monthly income type 364 reporting and employer-paid EV charging to 317; tax-free staff perks leave the register.
By Taxxa AI OyPublished 30 October 2026
Industry: Across industries
Vero has re-issued its Finnish guidance on reporting fringe benefits and expense reimbursements to the incomes registerVero, with the new version applying from 1 January 2027
Vero. The rewrite, published on 30 October 2026, converts the bicycle-benefit chapter from the tax-free era to the taxable one, adds a new chapter on employer-paid electric-car charging, requires benefits to be reported through unpaid leave, and makes the benefit-type detail compulsory on the general other-benefit income type. The Swedish-language page has been reduced to a placeholder pending translation.
The new chapter 1.3.1 closes the charging-benefit gap. The temporary exemption for employer-provided charging of fully electric and hybrid cars expired at the end of 2025Vero, so from the start of 2026 an employer-paid charging benefit is the recipient's taxable income
Vero. It is filed under income type Muu luontoisetu (317)
Vero with Edun tyyppi given as Muut edut. The benefit value is reported in full on its own income type, and any share of the charging benefit the employer collects from the employee net pay is filed separately under Muista luontoiseduista peritty korvaus (407)
Vero. Valuation detail sits in the Luontoisedut verotuksessa guidance.
The bicycle-benefit chapter now assumes taxability. Parliament repealed the tax-free bicycle-benefit provision with effect from 1 January 2026Finlex, so benefits committed on or after 24 April 2025 are taxable at fair value
Vero; only commitments made before that date keep tax-free treatment up to 1,200 euro a year until the end of the contract period, for at most five years
Vero. The reporting guidance for the tax-free benefit has been removed from this version — for 2025 filings it points to the archived 4 November 2024 version — and the chapter covers the taxable case: the benefit is reported for the months it has been available to the employee as income for the pay period in which payroll processed it
Vero, with the taxable amount filed monthly under Polkupyöräedun palkaksi katsottu osuus (364)
Vero and compensation collected from the employee deducted from it and filed under Polkupyöräedusta peritty korvaus (420)
Vero. A bicycle benefit delivered by reducing contractual cash pay is reported like a benefit granted on top of salary. Combined commuter-ticket and bicycle arrangements keep the shared 3,400 euro ceiling only for pre-24 April 2025 commitments.
Vero
Benefits stay on the register during unpaid leave: any benefit at the employee's disposal, including the bicycle, must be reported monthly through furloughs, alternation leave and other unpaid absenceVero, with the cash-pay reduction taken before or after the leave and the substitute-payer income types 322 to 324 used so the pension and insurance funds receive the correct earnings. Tax-free staff perks (henkilökuntaedut) are not reported at all.
Vero Where the recipient appeals their data, the corrections procedure in Tietojen korjaaminen tulorekisterissä applies, and every income type 317 filing carries the Edun tyyppi detail, such as Asuntoetu or Muu etu.
Legal basis: Vero guidance Tietojen ilmoittaminen tulorekisteriin: luontoisedut ja kustannusten korvaukset (valid 1.1.2027); Tuloverolaki 64 §, with the tax-free bicycle-benefit rule repealed from 1 January 2026Vero.
Update payroll income-type mappings for 2027: file taxable bicycle benefits monthly under 364 (collections under 420), EV charging under 317 with benefit type Muut edut, and stop filing tax-free staff perks.