The special allowance for single providers was introduced with effect from the 2013 income year. Single providers were previously assigned tax class 2 on their tax deduction card and for the purposes of their assessment. Single providers will now be assigned tax class 1.
Who is entitled to the special allowance?
The special allowance applies to people who care for one or more children under 18 years of age and who are unmarried, divorced, separated or a widow/widower or who do not live with a spouse-equivalent partner on a permanent basis. You will be entitled to the special allowance if NAV considers you to be a genuine single provider and you received extended child benefit from NAV under Section 9 of the Child Benefit Act during the income year. Child benefit is given for children under 18 years of age. You will therefore not receive the special allowance if you only care for young people aged 18 or over.
Extended child benefit is given to single providers and is child benefit for one child more than the provider actually lives with.Your entitlement to extended child benefit will cease if you have been a spouse-equivalent cohabiting partner for more than 12 months, have children with your cohabiting partner or you get married.
For more information about who is entitled to extended child benefit at nav.no.
How much allowance am I entitled to?
The special allowance for 2016 is NOK 4,317 per month. The full allowance amounts to NOK 51,804 per year. You will receive an allowance for the same number of months as you have been a single provider and received extended child benefit for, during the income year.
If you have agreed shared housing for the child/children with the other parent and therefore receive shared extended child benefit from NAV, you will receive the special allowance at half the monthly rate.
Any internal agreement between parents concerning sharing of the special allowance in cases where extended child benefit is only paid to one of the parents will not result in us splitting the special allowance when we calculate the tax that is payable. Special allowance at half rate assumes that the extended child benefit is shared through the payment from NAV.
The special allowance for 2017 is NOK 4,317 per month.
Tax deduction card for 2017
If you have/receive extended child benefit after 1 January 2017, your entitlement to the special allowance may affect the information in your tax deduction card for 2017. You should change your tax deduction card if any information about you as a single provider is either wrong or missing.
If you are no longer a single provider, you should change your tax deduction card to avoid underpaid tax.
The tax return for the 2016 income year
The Tax Administration will calculate a total special allowance based on information from NAV concerning the extended child benefit that has been paid. The allowance will be given automatically when your tax return is processed. The amount will be pre-completed and you will find it under item 3.5.5 of your tax return. You must therefore not change the pre-completed amount yourself.
If you believe the calculated special allowance is wrong because the information on the number of months with full/shared extended child benefit is wrong/too low and the decision was taken in 2017 with retrospective effect for 2016 you do not need to do anything. It will be corrected automatically.
If the omission or error is due to other circumstances, you must contact NAV and ask for documentation of the decision. The Tax Administration will not be able to recalculate the special allowance until NAV has provided new information on the number of months with full/shared extended child benefit.
When you have received the documentation from NAV, you can scan and attach it to the tax return when you submit the tax return electronically. If you have any other information, you can enter it under item 5.0.