When an employer/pension provider obtains your tax deduction card, he or she will be informed of both the table-based deduction and the percentage rate.
If you have several employers/pension providers, you must ensure that table-based deductions are only used by one of them. Table-based deductions should be used where you have the highest income (main employer/pension provider).
Back payments and table-based cards
Tax on back payments for the current year:
For back payments concerning previous periods during the current year, the tax deduction card's percentage will be used if the taxpayer has a table-based card, while the percentage rate will be used if the taxpayer as a percentage card.
Tax on back payments and final settlements for previous years:
NAV and other pension providers must use the following rates in connection with back payments from previous years.
- 44% as the standard rate for disability benefit. Except for users who pay taxes to Finnmark and parts of Troms, for which a rate of 40% applies.
- 32% for pensions and supplementary benefit. Except for users who pay taxes to Finnmark and parts of Troms, for which a rate of 28% applies.
- 15% for users who are obliged to pay withholding tax, applies to pensions and disability benefit.
- Svalbard tax is deducted at the rate of 13.1% for pension benefits and 16.2% for disability benefit and benefits which replace employment income.
Advance tax deductions for seafarers resident abroad for tax purposes (seafarer’s table)
No tax deduction cards are issued for seafarers who are resident abroad. Specific deduction tables have been introduced for seafarers who are taxable under Section 2-3 first paragraph (h) of the Tax Act.