In some circumstances a Finnish employer can pay an employee meal allowance. This meal allowance will not be considered part of the employee’s taxable income if all the following conditions apply:
- The employer does not pay the employee a per diem for this day
- The work assignment prevents the employee from having a meal at the place the employee normally eats during his meal break.
- For 2025, the amount of the meal money is €13,25 (2024: €12,75) or less for one meal and €26.50 (2024: €25,50) or less for two meals. The part exceeding the maximum amount will be considered part of the employee’s taxable income.