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Turun HAO 29.6.2026 1349/2026 AI generated

Court dismisses appeal when food allowances are correctly counted as income under social assistance law.

Case Number Turun HAO 29.6.2026 1349/2026
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Turku dismissed the appeal against the Social Insurance Institution's decision to count food allowances as income for social assistance calculations. The institution correctly applied the rule that food expenses are covered by the basic allowance, making such reimbursements taxable income. The court upheld the decision because the statutory provisions explicitly require these specific payments to be included in the income assessment.

Legislator headnote

AI generated

Laki toimeentulotuesta 6 § 1 mom; 11 § 1 ja 2 mom 3 kohta: Food allowances received by recipients of basic income support must be treated as income when calculating eligibility, as the basic allowance already covers food expenses.

Keywords

AI generated
social assistance income calculation food allowance treatment basic income support rules administrative court review income assessment standards

Cited Legislation

AI generated
Laki toimeentulotuesta 6 § 1 mom
Laki toimeentulotuesta 6 § 1 mom, 11 § 1 ja 2 mom 3 kohta
Laki toimeentulotuesta 11 § 1
Laki toimeentulotuesta 11 § 2 mom 3 kohta
AI generated
labour_2023_51
Labor court dismissed claim that state agency violated collective agreement by denying meal allowance when employer uses targeted payment tool.
admin_2001_turku__677
Administrative court allows manager to deduct meal allowance excess as living expenses.
kho-precedent_2003_67
Court dismissed deduction for meals over 6 hours but under 10 hours as no special industry conditions existed.
labour_1993_13
Labor court dismisses union claim that captains must receive meal allowances and daily pay under official travel rules.
admin_2011_kouvola__117
Administrative court dismisses meal allowance claim when actual expenses are significantly below the statutory rate.

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Full text

Kansaneläkelaitos oli perustoimeentulotukea myöntäessään huomioinut X:n tuloksi tälle maksetun ansiotulon, joka oli sisältänyt muun ohella yhteensä 159 euroa ateriakorvauksia. Kansaneläkelaitoksen oikaisuvaatimuskeskuksen päätöksen mukaan ravintoetu huomioidaan toimeentulotuen laskelmassa yleensä tulona, koska ravintomenot sisältyvät perustoimeentulotuen perusosaan. Ateriakorvaus on perustoimeentulotuessa huomioitavaa tuloa.

Toimeentulotukea myönnettäessä voimassa olleen Kansaneläkelaitoksen etuusohjeen mukaan kohtuullisia päivärahoja ei huomioida yleensä tulona.

Sovelletut oikeusohjeet

Laki toimeentulotuesta 6 § 1 mom, 11 § 1 ja 2 mom 3 kohta