The massage benefit can be used to pay for healthcare services outside of occupational healthcare, such as sports massage or classical massage.

The benefit cannot be used for treatments such as hot stone massage, traditional bone setting, reflexology, or Indian head massage. Beauty treatments, hairdressing services, or spa-type treatments are also not allowed to be paid for with the massage benefit. If the Epassi benefit is used in violation of the Finnish Tax Administration’s guidelines, it will no longer be considered a tax-free employee benefit and will instead be taxable income for the user.