The calculation of deductions when the employer has covered board and lodging and home visits

If your employer has paid you a bigger allowance then the deductible amount, the surplus is subject to tax. If your employer has paid you a smaller allowance then the deductible amount, you can claim a deduction for the deficit.

An example of the calculation of a surplus/deficit on an allowance for board and lodging. You will find the amounts in the statement you have received from your employer.

Received as coverage of board and lodging   NOK 43,000


Documented rent (receipts available)

NOK 24,000   

 

Deduction for board:

203 days of absence x NOK 200

NOK 40,600 NOK 64,600   

Deficit to be entered as a deduction

under item 3.2.7 in the tax return.

 

=NOK -21,600       

If the allowance results in a surplus, it must be entered as income under item 2.1.4 in your tax return.

An example of the calculation of a surplus/deficit on an allowance for home visits. You will find the amounts in the statement you have received from your employer.

Allowance received for

home visits

    NOK 5,000
Distance from commuter’s accommodation to workplace 180 times 40 km = 7,200 km  
Distance from commuter’s accommodation to home 35 times 400 km =14,000  km     
Total distance   = 21,200 km  

Distance deduction:

21,200 km x NOK 1.50 

    -NOK 31,800                    

Deficit before the

non-deductible amount 

    = NOK 26,800
Non-deductible amount     -NOK 22,000

Deficit to be entered

under item 3.2.9

    = NOK -4,800

If the allowance results in a surplus, it must be entered as income under item 2.1.4 in your tax return. 

You will find more information about commuter on skatteetaten.no