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VakO 17.2.1983/1294:82 AI generated

Insurance court dismissed tax deduction claim for voluntary sick pay not based on employment contract.

Case Number VakO 17.2.1983/1294:82
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Insurance Court dismissed the taxpayer's claim to deduct voluntary sick pay from taxable income. The employee received supplementary sick pay after regular wages ended, without tax withholding, funded by both employer and employees, and not grounded in a collective agreement. The court ruled that because the payment was voluntary and not a contractual wage supplement, it did not qualify as taxable remuneration subject to deduction.

Legislator headnote

AI generated

Insurance Act; Income Tax Act: Voluntary supplementary sick pay not based on employment contract is not taxable remuneration and thus not deductible.

Keywords

AI generated
voluntary sick pay tax deduction employment contract supplementary wages taxable remuneration insurance court income tax

Cited Case Law

AI generated
II -jaosto VAKO 4471:82
II -jaosto VAKO 4471:82, 4758:82, Työeläke 3/77
4758:82
II -jaosto VAKO 4471:82, 4758:82, Työeläke 3/77
Työeläke 3/77
II -jaosto VAKO 4471:82, 4758:82, Työeläke 3/77
AI generated
labour_1984_57
Labor court dismisses sick pay claim for Independence Day when employee was not scheduled to work that day.
labour_1990_97
Labor court dismisses union claims against employer for withholding sick pay due to ambiguous interpretation of collective agreement clause.
labour_2021_101
Labor court dismisses claim that work injury sick pay requires positive insurance company compensation decision.
insurance_2022_4429-2020
Insurance court allows minimum daily allowance for first 28 days in voluntary work injury insurance cases.
labour_2008_36
Court allows sick leave for monthly-paid air traffic controller even if scheduled day off, based on statutory incapacity.

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Full text

Yhtiö oli maksanut työntekijälle SVL:n mukaisen työpaikkakassan sääntöihin perustuvaa lisäpäiväraha -nimistä sairausavustusta. Lisäpäivärahaa oli maksettu sen jälkeen, kun sairausajan palkan maksu oli päättynyt, eikä siitä pidätetty veroa. Päivärahaa ei maksettu vastikkeena suoritetusta työstä. Kustannuksiin osallistuivat myös työntekijät. Lisäpäivärahan maksu ei perustunut työehtosopimukseen eikä sitä voitu rinnastaa täydennyspäivärahaan. Lisäpäiväraha oli luonteeltaan vapaaehtoista vakuutuskorvausta eikä sitä laskettu mukaan eläkepalkkaan. II -jaosto VAKO 4471:82, 4758:82, Työeläke 3/77