Allowance for board during travel with overnight stays in hotel, not subject to withholding tax
Concerns allowance for board during travel with overnight stays in hotel.
Brief information concerning allowance for board during travel with overnight stays, not subject to withholding tax
Use this description to report an expense allowance to an employee who has made a single short-term travel due to a work commitment (business travel).
The allowance for board can be paid not subject to withholding tax and is not considered to generate a surplus for the employee when
- the employee has submitted travel expense claims in accordance with the Tax Payment Regulations
- the number of travel days are specified in the report
- the annual rate set by the Directorate of Taxes is used
Please see The Directorate of Taxes rates for tax free allowance. The allowance is reduced by 20 percent for breakfast, 30 percent for lunch and 50 percent for dinner if the hotel stay includes breakfast and/or if any other meals during the travel are covered/gifted.
If you pay a larger allowance per day than the rate set by the Directorate of Taxes, any surpluses must be reported as allowance for board subject to withholding tax on travels. If the allowance for board was earned in 2023, but is paid in 2024, you must apply the 2024 rates.
The allowance rate not subject to withholding tax is the same for domestic and international travel.
You should also use this description to report any allowance for board for commuter stays in a hotel. A commuter can only receive an allowance not subject to withholding tax if there are no cooking facilities available to the commuter at the property (the hotel) and the applied rate does not exceed the rates set by the Directorate of Taxes. For foreign commuters, use the description Allowances for board not subject to withholding tax for foreign commuters.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Expense allowance, travel board with overnight stay in hotel |
| 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 |
Amount
Specify the gross amount.
Type of salary or benefit
Specify ‘expense allowance”“ and “travel board with overnight stay in a hotel”.
Subject to withholding tax
The benefit is not subject to 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
If the income recipient fulfils the conditions, you must use the following tax and contribution rules:
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
See also the detailed information concerning the special allowance for seafarers
This tax and contribution rule concerns:
- income recipients who are covered by the Jan Mayen Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Jan Mayen and the Norwegian dependencies” for salary and other benefits.
You must also specify “Jan Mayen and the Norwegian dependencies” for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Jan Mayen and the Norwegian dependencies regarding trade union fees and premium for pension scheme.
See also the detailed information concerning Jan Mayen and the Norwegian dependencies
This tax and contribution rule concerns:
- income recipients who are covered by the Svalbard Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.
You must also specify "Svalbard" for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.
Additional information
Specify the number of days.
The number of days you report must correspond to the number of days/24-hour periods with entitlement to subsistence allowance.
For example:
- if the journey lasts 1 day and 6 hours, you must specify 2 days
- if the journey lasts 1 day and less than 6 hours into the next day, you must specify 1 day
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.
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-298 This income has been reported with incorrect information and is invalid |
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.
Applicable regulations
These regulations are only available in Norwegian.
