Adjustment allowance from the National Insurance scheme
For use by the Norwegian Labour and Welfare Administration (NAV) only. Concerns adjustment allowance from the National Insurance Scheme.
Brief information about adjustment allowance from the National Insurance Scheme
Specify adjustment allowance from the National Insurance scheme in accordance with Chapter 17 of the National Insurance Act.
The description is only reported by NAV (the Norwegian Labour and Welfare Administration)
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, adjusment allowance |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rule | - |
Additional information: |
|
| Period (in the case of back payments) | Start date and end date |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “adjustment allowance".
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You do not deduct withholding tax if the amount to be deducted is less than the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the benefit.
Tax and contribution rules
You cannot use special tax and contribution rules for this benefit.
Additional information
- Period (applies to back payments only)
Specify the start date and end date that the benefit concerns.
Earnings period (voluntary)
You can specify the earnings period for all types of salary and other benefits in the a-melding. Both the start date and the end date of the earnings period must fall within the same reporting month.
See also the explanatory information concerning the earnings period
When to report
Report the benefit in the calendar month in which you paid the amount.
Back payments
If you need to make back payments, then you must specify the amount and the period it concerns in the calendar month in which you paid the amount.
If the backpayment is for 2023 or earlier, you must specify the amount as sickness benefit from the National Insurance Scheme.
Example
NAV is to make a back payment of NOK 10,000 to William for the period 1 January 2022 to 31 December 2022.
| Amount | NOK 10,000 |
Additional information |
|
| Period | 1 January 2022 to 31 December 2022 |
They also report other obligatory information.
Several income years
If a back pay is a paymentfor several income years, then you must split the amount into several transactions with one transaction for each income year.
Example
NAV is to make a back payment of NOK 20,000 to Ella for the period 1 January 2021 to 31 December 2022.
| 2021 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2021 to 31 December 2021 |
They also report other obligatory information.
| 2022 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2022 to 31 December 2022 |
They also report other obligatory information.
Correcting errors
| MAGNET_EDAG-114 Invalid value |
| MAGNET_EDAG-114B Invalid value for this calendar month |
| MAGNET_EDAG-200 This income has been reported with incorrect information and is invalid |
| MAGNET_EDAG-230B Invalid value |
| MAGNET_EDAG-243 Information on earnings period is invalid |
| MAGNET_EDAG-260 Start and end date for the back payment period must be within the same year |
| MAGNET_EDAG-298 This income has been reported with incorrect information and is invalid |
What do we use the information for
The Norwegian Tax Administration uses information concerning salary and other benefits to determine income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
