Henki-Sampo Etupaketti (Finnish for benefit package) is a retirement plan that companies may offer to their employees. Compared to salary raise, offering Etupaketti saves the company's money. This is because of taxation issues. The financial benefit for the employee is the same or even greater. So, good bosses are nice to their employees and save money by including Etupaketti in their compensation packages. This also motivates the employees and makes them want to commit to the company. Bad bosses are mean and just try to save.