Premiums for foreign pension schemes
Concerns deductions for premiums for foreign pension schemes.
Brief information about deductions for premiums for foreign pension schemes
Specify deductions for premiums paid to foreign pension schemes when the premium has been deducted from the income recipient’s salary in accordance with Section 6-72 of the Taxation Act.
An employee who is a member of both a Norwegian and a foreign scheme is only entitled to deductions for premium payments to the Norwegian scheme. Therefore, deductions from salary for premiums to foreign pension schemes must be separated from deductions from salary for premiums to Norwegian pension schemes.
The information you must provide
| Amount | - NOK x |
| Deduction description | Premiums to foreign pension schemes |
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.
What about withholding tax
When you calculate withholding tax, you must reduce the basis for the calculation by the premium paid to the foreign pension scheme which has been deducted from the employee’s salary.
What about employer's national insurance contributions
The deduction must not be deducted from 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.
