New format for the tax deduction card for 2018

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The tax deduction card for 2018 has been changed, both in its form and how the payroll systems retrieve it.

More deduction information

The tax deduction card for 2018 will contain one or more deduction codes for the employers/pension providers. There are five deduction codes for salary and one for pension.

The salary deduction codes are:

  • salary from main employer
  • salary from secondary employer
  • salary to foreign citizen
  • salary to foreign citizen as a cross-border commuter
  • salary to civil servants posted abroad.

The pension deduction codes are:

  • pension.

There are also specific deduction codes which are for use by NAV only:

  • salary from NAV
  • pension from NAV.

In each of the deduction codes, there will be a tax deduction in the form of a table-based deduction, percentage deduction or exemption card either with or without a threshold amount.

What the tax deduction card looks like

Ordinary salary recipients will have a tax deduction card containing three deduction codes for salary:

  • salary from main employer
  • salary from secondary employer
  • salary from NAV. The deduction code ‘salary from NAV’ is used in connection with the payment of sickness benefit, unemployment benefit, disability benefit, etc. from NAV.

Pensioners will have a tax deduction card with the deduction codes ‘pension’ and ‘pension from NAV’.

The tax deduction card of a person who receives both salary and a pension will contain the deduction codes for salary and pension. If there is no deduction code for pension, for example, the tax deduction card will have to be altered so that it includes both salary and pension.

What you must do as an employer

If you are the main employer, you must make deductions in accordance with the deduction code ‘salary from main employer’. If you are a secondary employer, you must make deductions in accordance with the deduction code ‘salary from secondary employer’.

To pay salary of a more unusual nature, you must make deductions in accordance with the other deduction codes for salary, as described previously.

There is a specific deduction code for salary payments to employees who only pay national insurance contributions. This will primarily apply to foreign citizens who belong to the following groups: airline personnel, land transport and share fishermen.

There is also a specific deduction code for cross-border commuters. 

If there are no relevant deduction codes, you should handle it in the same way as if there is no tax deduction card. If you need to make salary payments and there is no deduction code for salary, you must use a 50 percent deduction. If you need to make a pension payment and there is no deduction code for pension, you must use a 30 percent deduction.

Employers and pension providers who discover that the relevant deduction code is missing must ask the employee or benefit recipient to amend the tax deduction card.

Tax deduction card enquiries from payroll systems

All payroll systems which retrieve tax deduction card data must be adapted before they can retrieve tax deduction cards for 2018. The Norwegian Tax Administration has been working with suppliers of such systems over many months to ensure that the adaptations will be ready in time. If you have any questions concerning the matter, we recommend that you contact your system supplier.

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