Brief information concerning allowance for board during business travel without overnight stays, not subject to withholding tax

Specify allowance for board during business travel without overnight stays, not subject to withholding tax.

Reimbursement of subsistence expenses can only be exempt from withholding tax if the income recipient has extra expenses. The decisive factor when assessing whether you have extra expenses is not what your extra expenses actually are, but if you usually would incur extra expenses on this kind of travel. In the assessment, it’s natural to start with your work situation and consider if the travel is a part of your normal work situation or not.

Section 5-6-12 of the Tax Payment Regulation sets out other conditions for the coverage of expenses incurred while on business travel not subject to withholding tax. Se also Subsistence allowance when travelling.

You must specify any surplus as allowance for board during travel, subject to withholding tax.

Is the allowance for board was earned in 2023, but paid in 2024, you must use the rates for 2024 when you report the calculated surplus. See the allowance rates for subsistence allowance not subject to withholding tax.

 

What is considered to be business travel?

What is considered to constitute business travel must be assessed in accordance with the term ‘job-related travel’ (yrkesreise) in Section 6-44-13 of the Ministry of Finance's Regulations pursuant to the Tax Act (FSFIN). Income recipients who incur additional costs for board during job-related travel will generally be entitled to an allowance for board without the deduction of withholding tax if the requirements set out in the Tax Payment Regulation are met.

Travels between the home and workplace, where the income recipient uses a car to bring work equipment are not considered business travels in this regard, and subsistence allowance the income recipient gets for these travels will be subject to withholding tax. Employees who have travel-/transport assignments as a part of their regular work, e.g. drivers, flight crew, ship’s crew, police on highway patrol duty, etc. are not considered to be on business travel while performing this work.

See the Directorate of Taxes’ clarification of the term ‘travel’ dated 24 October 2017 (in Norwegian only). This clarification applies to reporting from 1 November 2017 onwards.

 

The information you must provide

Amount	NOK x
Type of salary or benefit	Expense allowance, travel board without overnight stay
Subject to withholding tax	No
Basis for employer's national insurance contributions	No
Tax and contribution rules	If relevant
Additional information:
Quantity	Number of days

 

 

Type of salary or benefit

Specify “expense allowance” and “travel board without overnight stay”.

 

 

 

Tax and contribution rules

If the income recipient fulfils the conditions, you must use the following tax and contribution rules:

 

Additional information

Specify the number of days.

 

 

 

Correcting errors

 

What do we use the information for

NAV uses information concerning salary and other benefits to calculate unemployment benefits and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.

The Norwegian Tax Administration uses the information to ensure that employees do not claim deductions for costs covered by their employer. Any excess is transferred to the tax return.

Statistics Norway (SSB) uses the information for statistical purposes.