Promoting sustainable and flexible commuting with employee benefits - A case study on the development project of the city of Tampere

City of Tampere has set itself a goal of reaching carbon neutrality by 2030. This work is a case study on a development project launched by the City of Tampere, in which a new operational model for sustainable and flexible commuting was developed for the city's personnel to support the emission goals set for the city’s transport system. The operational model is based on developing mobility-based employee benefits. The study approaches mobility management and the project from the perspective of transport-related employee benefits and taxation. To support the formation of the operational model, a group of selected models for flexible commuting were examined, the unifying idea of which is to increase the attractiveness of alternative modes of transport in commuter trips. The effectiveness sought in these models relates to specific tax bene-fits and support for multimodality, as well as providing employees alternative benefits and Mobility as a Service (MaaS) solutions as an employee benefit. The composed model for flexible commuting in Tampere was formed in accordance with the current instructions of the national tax authority as well as the boundary conditions and starting points of the city as an organization. The aim was to increase commuting-related flexibility in such way that the employees could choose the benefits they prefer within the budget set by the employer. Three alternative commuting benefit models were constructed to support the operational model. The models were assessed with a workshop, according to which the city’s employees value increased flexibility and options for mobility. Furthermore, a personnel survey composed reveals that developing mobility related benefits would potentially increase the share of sustainable modes of transport, such as public transport, on commuter trips in Tampere. It is stated in the study that the new tax changes concerning employee mobility benefits in Finland are positive, but the taxation is still not optimal. The tax system still favours driving and parking while disregarding the support for MaaS in commuting. In many municipalities, the operation for private MaaS providers is also currently not profitable. However, both employers and employee benefit service providers are interested in offering employees novel mobility options as an employee benefit. The public sector and national tax authority need to modify the current tax system of more supportive to sustainable commuting and MaaS functions. In the organizational change related to offering flexible benefit systems for commuting, organizations also need to promote the availability of information on smart mobility while planning and implementing multi-level communication practices