With effect from the 2015 income year, information which was previously reported under code 401 in the certificate of pay and tax deducted has been split off as a separate scheme/statement type called ‘Payments to self-employed persons’. The reason for the change is that code 401 is not used in the a-ordning scheme, which has replaced the certificate of pay and tax deducted scheme.
Persons with payments amounting to more than NOK 50,000 that have been reported for the 2015 income year will have received a tax return for self-employed persons.
According to the regulations, the payer must submit information via the ‘Payments to self-employed persons’ scheme when:
- the recipient has provided information indicating that the person concerned is self-employed and has no fixed place of business, and
- the statement submitter believes that the conditions for reporting the payment as salary are not met.
What to do
Those who have received the tax return for self-employed persons due to business income must submit this tax return. You can not therefore utilise the exemption arrangement, even if all the information is correct.
The tax return is similar to that for wage earners. On the attached ‘business form’, the amount that has been reported will have been pre-completed by the Norwegian Tax Administration. The item that this amount should be entered under on the income statement will also be stated. Note that the amount will not be included in the income unless you enter it in the income statement yourself.
Submit your tax return online. You will be guided to the appropriate business form. A description of how to submit electronically is given below:
- Log in to submit your tax return (via either Skatteetaten.no or Altinn.no).
- Click on the link to ‘RF-1030 Tax return for self-employed persons’ to open the tax return.
- Click on the tab for ‘Income statement 1’ (RF-1175). The income statement summary page will be displayed.
- Click on item 9900 Total operating revenues. Under ‘Value for the year’ in item 3000 (or 3100 where relevant), enter the amount and click on ‘Save/Back to overview’. The amount will now be entered as business income.
- To fill in the personal income form, click on ‘Allocate business income and calculate personal income’ at the bottom of the screen. Then click ‘Add business’ in the next screen.
- The type of business must be specified. Click on the dropdown list by ‘A - Type of business’ and select the business type (normally ‘Other business’). Fill in the ‘Description of business’ field. The income amount will be entered automatically. (We have assumed that the income only relates to one type of business)
- Click ‘No’ if you do not want to allocate income to your spouse.
- In the dropdown list under ‘Link to personal income form’ (RF-1224), select ‘Create new RF-1224 Form for the calculation of personal income’. Then click ‘Fill in RF form’.
- ‘RF-1224 Form for the calculation of personal income’ will open. The income amount entered in the income statement will be pre-completed. Click on ‘Save/Back’. A summary page shows that the amount has been transferred to the tax return.
- Then click on ‘Back to selected item’ and then on ‘Save/Back to summary’.
- A green tick will be shown next to the line ‘Allocate business income and calculate personal income’. This means that the form has been correctly completed. You do not have to specify the annual result or reconcile equity in these cases.
- Go back to the tax return by clicking on the ‘Tax return for self-employed persons’ tab. You will see that the amount has been transferred to the tax return in items 2.7 Business income and 1.6/1.7. Personal income from business enterprises. You can now continue checking/completing the tax return and submit it.