If you have been paid more than the government rates for expenses you have incurred in connection with your work, the surplus will be taxable and must be entered under this item. This does not apply when you have spent money on behalf of your employer and have been refunded the amount, for example when buying flowers.
You stayed overnight at a hotel with breakfast and received an allowance of NOK 750 per day from your employer. The government rate for overnight stays at a hotel with breakfast is NOK 568 per day.
||The subsistence allowance you received
||The government rate for overnight stays at a hotel with breakfast is
These are some of the government rates. For a complete list, see sections 1-2-1 to 1-2-10 of the valuation rules. If you are reimbursed more than this by your employer, the surplus will be taxable.
The item will normally be pre-completed with the total amounts you have received as a surplus. These totals are based on what was reported by the party that paid you, so you should check that everything is correct.
The amounts you should perform the check against will be shown in the annual statement you receive from your employer or payer.
Your actual expenses are higher
If you believe that your actual expenses are higher, with the effect that the surplus must be reduced, you must change the amount under the item. You should also contact your employer to ensure that the annual statement is correct.
Log in and fill in the item.
How to change to english version of Altinn.
You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.
If you change the amount and we ask to see documentation, you must be able to document your actual expenses.