What can be paid for with a lunch benefit, and where, is defined in the guidelines of the Finnish Tax Administration. With the lunch benefit, employees can purchase meals for themselves at restaurants and cafés. In grocery stores, the lunch benefit can be used to buy hot meals prepared by the store itself as well as meals assembled from a salad bar or service counter (for example, meatballs with mashed potatoes, a grilled chicken leg with rice, or a Greek salad). Many grocery stores nowadays also have sushi counters, and sushi meals from these counters can be purchased with the lunch benefit. Fresh filled baguettes and sandwiches purchased from the service counter are also included among the permitted lunch options.
The lunch benefit cannot be used to purchase groceries or consumer goods. The lunch benefit is intended for buying a meal to be eaten during the working day. Therefore, it generally cannot be used to purchase items that cannot be eaten immediately or that could be used by another person.
With the lunch benefit, you may purchase:
Meals assembled at the service counter, e.g. mashed potatoes and meatballs, Greek salad.
Ready-made hot meals.
Meals built from a salad bar.
Sushi counter meals.
Ready-made meals packaged by the restaurant or store itself.
Filled sandwiches or baguettes prepared in the store.
With the lunch benefit, you may not purchase:
Beverages.
Groceries such as bread, raw meat or fish, or cheese.
Fruit or items from the in-store bakery/bake-off section.
Convenience foods such as macaroni casserole, frozen pizza, or frozen wok meals.
Consumer goods such as toilet paper, garbage bags, or disposable cutlery.
Alcoholic beverages, cigarettes, or other tobacco products.
Sweets.