The item concerns everyone who has received income from work and:
- is not self-employed,
- did not perform the work as an employee.
Some forms of income have tax-free amount thresholds. Read more about tax-free odd jobs.
If you have incurred expenses in connection with the work, e.g. for materials, you should deduct them from the income from employment before you enter the remaining income under the item.
Sale of garden and natural produce
If you have received sales income from garden and natural produce (berries, fungi, fish, etc.), you should enter the income minus NOK 4,000 under the item instead of deducting from your expenses.
If the activity constitutes commercial activity and the income before any deductions (gross) is less than NOK 50,000, operating income and expenses must be entered under item 2.7.6.
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.