Brief information about trade union fees

Specify deductions for trade union fees when the fee is:

• deducted from the employee's salary or
• paid directly by the employee to the trade union and the employee documents this to the employer

 

The information you must provide

Amount	- NOK x
Deduction description	See below

 

Amount

Specify the gross amount that has been deducted from salary and other benefits or which has been paid by the employer.

You must specify a negative amount.

You can only specify a positive amount for “trade union fees” if you need to correct a previous a-melding.

 

Deduction description

Specify one of the following descriptions:

• Trade union fees
• Trade union dues Svalbard
• Trade union dues Jan Mayen and the Norwegian dependencies in the Antarctic

You must use the description “Trade union fees Svalbard” or “Trade union fees 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 need to calculate withholding tax, you must reduce the basis for the calculation by trade union fees which have been deducted from the employee’s salary.

 

When the employee pays directly

When the employee has paid their trade union fees directly to the union, you must also reduce the basis for calculating withholding tax by the trade union fees.

A proportional share of the deductible part of the annual membership fee must be deducted in connection with each ordinary salary payment.

 

What about employer's national insurance contributions

You must not reduce the basis for the employer's national insurance contributions.

 

When do you have to submit reports

Specify the deduction in the month in which you deducted the amount, or the month in which the employee documents that the fee has been paid directly to the trade union.

 

For trade unions

Trade unions are not declarants with regard to trade union fees which have been paid to the union and must therefore not report such fees in the a-melding.

Trade unions can report fees which:

• members have paid directly to the trade union, and
• are covered and paid by the member's employer without any salary deduction

This must then be submitted as a file attachment in Altinn.

 

Correcting errors

 

 

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.