Deduction codes for the tax deduction card

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The tax deduction card will contain one or more deduction codes in accordance with which employers/pension providers must make deductions. There are five deduction codes for salary and one for pension.

The salary deduction codes are:

  • salary from main employer
  • salary from secondary employer
  • salary to foreign citizen
  • salary to foreign citizen as a cross-border border
  • salary to civil servants posted abroad.

The pension deduction codes are:

  • pension.

There are also specific deduction codes which are for use by NAV only:

  • sickness benefit, unemployment benefit, disability benefit from NAV
  • pension from NAV.

In each of the deduction codes, there will be a tax deduction in the form of a table-based deduction, percentage deduction or exemption card either with or without a threshold amount.

What the tax deduction card looks like

Ordinary salary recipients will have a tax deduction card containing three deduction codes for salary:

  • salary from main employer
  • salary from secondary employer
  • salary from NAV. The deduction code ‘salary from NAV’ is used in connection with the payment of sickness benefit, unemployment benefit, disability benefit, etc. from NAV.

Pensioners will have a tax deduction card with the deduction codes ‘pension’ and ‘pension from NAV’.

A person who receives both salary and a pension will have a tax deduction card which contains the deduction codes for salary and pension. If there is no deduction code for pension, for example, the tax deduction card will have to be altered so that it takes account of both salary and pension.

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