Parliament voted on 16 September 2026 to raise the tax-free cap on the Sport & Culture benefit from 400 € to 540 € per year. The final decision hasn't been confirmed yet, but the change is expected to take effect next month. Now is a good time to review your organisation's setup and decide how you'll respond.
What does this mean in practice?
Once the law takes effect, you can offer each employee 140 € more in tax-free benefit. No extra administration: updating the benefit value takes a couple of minutes in the Epassi admin panel.
Prepare now and consider raising the benefit amount this year. Under the proposal, the new cap applies to the entire current tax year, meaning employees can use the increased balance as soon as the law takes effect.
Factor the change into next year's HR budget as well. Finnish organisations currently offer the Sport & Culture benefit at an average of just 324 € per year, even though a single sick day costs an employer around 370 €. With the tax-free cap rising to 540 €, employers who invest in employee wellbeing will stand out further.
Why act now?
You can raise the benefit value at any point during the year. The sooner you do it, the longer your employees benefit from the increase.
According to Epassi's Great Employee Benefits Study over half of Gen Z respondents say they could turn down a job offer if the employer's benefits package turns out to be weak. In the same study, nearly half of Finnish employees say they would use sport and culture services more if their employer raised the benefit value. 28 % would use their current services more, the same share would try new types of exercise or providers, and 20 % would explore cultural experiences.
75 % of Finnish employees say their employer's benefits package has a significant impact on their job satisfaction — the highest figure across all eight countries in the study. Additionally, 59 % say they are more likely to stay with an employer who invests in wellbeing rather than simply raising salaries. That share has grown by 15 percentage points in three years.
Raising the Sport & Culture benefit closer to the tax-free cap is not just a wellbeing decision. It is part of your employer brand, your recruitment competitiveness, and your ability to retain staff.
How to prepare now?
- Check your current benefit level. If you offer less than 540 € per year, decide whether to raise it as soon as the law takes effect.
- Make sure the benefit covers everyone. The Sport & Culture benefit must be offered to all employees on equal terms.
- Plan how you will communicate the change to staff. A higher benefit is a concrete improvement worth communicating clearly.
You can raise the benefit value in the Epassi admin panel as soon as the change takes effect. No separate agreement or contract update is needed.
F.A.Q. about the law change.
When does the new cap take effect?
Parliament is expected to vote on the law change in September. We are monitoring the situation and will update you as soon as the change is confirmed.
Does the 540 € cap apply to all employers?
Yes. The benefit can be offered to anyone on your payroll. A limited company owner-operator can also receive tax-free employee benefits; a sole trader can only offer them to employees.
Can the benefit value be raised mid-year?
Yes. You can raise the benefit value to the new cap as soon as the change takes legal effect. Under the proposal, the new maximum applies to the entire current tax year 2026.
What can the Sport & Culture benefit be used for?
The benefit covers sport and culture services approved by the Finnish Tax Administration, including gym memberships and other exercise fees, personal trainer services, individual course fees, festival tickets, cinema tickets, and the Museum Card.
The proposed extension also adds nature-based activities that promote physical activity. Through Epassi, this would cover fishing and hunting permits and wilderness guide services.
New eligible uses would also include renting and repairing equipment needed for physical activity, even when the activity itself is free. The benefit could be used for bicycle or cross-country ski equipment rental, and for city bike usage fees.
Services that directly support a person's own physical activity, such as having a gym programme drawn up, would also qualify as sport activity going forward.
Epassi has Finland's largest employee benefits network, with over 40,000 locations. In June 2026, the Epassi app was the most downloaded free app on the App Store, rated 4.7 stars based on over 20,000 reviews.
Contact your Epassi specialist, to talk through how we can help your organisation compete for top talent.
