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Travelling to a secondary place of work

Do you work for the same employer, but your places of work are situated in two or more municipalities? You can claim travel expenses to your secondary work place according to the actual transportation costs, unless your employer has covered the trips.

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A secondary place of work is defined as a location belonging to your employer or a corporation within its sphere of interest, and where you work regularly alongside your permanent workplace. The secondary place of work must be located in a different municipality or country than your primary and permanent workplace. For instance companies within the same group belong to the same sphere of interest.

More information on what a secondary place of work means (see section 4.1 of this guidance, in Finnish and Swedish only).

Travel expenses from home or the primary place of work to the secondary

Unless your employer has covered them, you can deduct travel costs between your home and the secondary place of work or between the primary and the secondary work place as expenses for the production of income. You can claim the actual costs of the means of transportation you have used. The deduction has no upper limit.

File these trips under

  • Travel expenses – Travelling to a secondary place of work (D).

Commuting between a place of accommodation and the secondary workplace

You can deduct travel costs for trips between your secondary place of work and your accommodation as commuting expenses. You may deduct the costs according to the least expensive means of transportation.

File trips between your accommodation and the secondary place of work under

  • Travel expenses – Commuting expenses (A).

Illustration: Managing director Antti works in Rovaniemi 3 days a week. This is his primary place of work. Antti lives in Rovaniemi. Antti’s job description also includes working at the Kemijärvi and Sodankylä business locations on a regular basis. He regularly spends one day a week in Kemijärvi and one in Sodankylä. Kemijärvi and Sodankylä are secondary places of work for Antti.

Antti may deduct the trips between his home and his primary workplace in Rovaniemi as commuting expenses, according to the least expensive means of transportation available.

The trips from Rovaniemi (from home or the primary workplace) to Kemijärvi and Sodankylä and back, as well as trips between the Kemijärvi and Sodankylä locations, Antti may deduct as secondary workplace trips. He may claim the actual costs of the means of transportation used.

If Antti stays overnight in Sodankylä or Kemijärvi, he may deduct trips between the accommodation and the business locations as commuting expenses, based on the least expensive means of transportation.

Page last updated 1/1/2022