Premium for pension schemes
Concerns deductions for premiums for pension schemes.
Brief information about premiums for pension schemes
Specify premiums paid to public and private sector pension schemes when the premium is deducted from the income recipient's salary.
This also applies to:
- pension schemes for forestry workers
- pension schemes for fishermen
- pension schemes for seafarers
- deducted contributions to company pension schemes
- deducted contributions to defined-contribution pension schemes
The information you must provide
| Amount | - NOK x |
| Deduction description | See below |
Amount
Specify the gross amount which has been deducted.
You must specify a negative amount.
You can only specify a positive amount if you need to correct a previous a-melding.
Deduction description
Specify one of the following descriptions:
- Premium for pension schemes
- Premium for pension scheme, Svalbard
- Premium for pension scheme, Jan Mayen and the Norwegian dependencies in the Antarctic
You must use the description “Premium for pension scheme, Svalbard” or “Premium for pension scheme, Jan Mayen and the Norwegian dependencies in the Antarctic” if the employee is covered by the PAYE scheme for Svalbard or Jan Mayen. The description is not included in the basis for calculating salary deductions.
What about withholding tax
When you calculate withholding tax, you must reduce the basis for the calculation by the pension scheme premium which has been deducted from the employee’s salary.
What about employer's national insurance contributions
You must not reduce the basis for employer's national insurance contributions.
When do you have to submit reports
Specify the deduction in the calendar month in which you deducted the amount.
Correcting errors
|
MAGNET_EDAG-265 |
You can correct the error by submitting a replacement a-melding with the correct amount and description for the calendar month which contains the error.
Entered incorrect amount
If you have deducted the right amount, but entered the wrong amount in the a-melding, you must correct the error in the a-melding for the calendar month which contains the error or omission.
- If you reported an amount which was too high, specify the difference using a positive prefix and include a description of the deduction from the original a-melding.
- If you reported an amount which was too low, specify the difference using a negative prefix and include a description of the income from the original a-melding.
Alternatively, you can correct the error by submitting a replacement a-melding with the correct amount and description for the calendar month which contains the error.
Given incorrect description
If you have specified the right amount, but with an incorrect deduction description, you must correct the error in the a-melding for the calendar month which contains the error or omission.
- Specify the amount with a positive prefix and include a description of the deduction from the original a-melding.
- Then specify the amount again with a negative prefix and the correct description.
Alternatively, you can correct the error by submitting a replacement a-melding with the correct amount and description for the calendar month which contains the error.
Important information
If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.
What do we use the information for
The Norwegian Tax Administration uses the information to ensure that deductions are correct. The amount is transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
