Allowance for childminders minding a child in the childminder's home
Concerns allowance for childminders minding a child in the childminder's home, both cash benefits and expense allowances.
Brief information on allowance for childminder
Specify allowance for private childminding in the childminder's home when:
- the child has not reached the age of 12 before the end of the income year or
- is older and has special care needs
Exspence allowance is not subject to withholding tax when it does not exceed The Directorate of Taxes rates for a subsistenc allowance not subject to withholding tax. See also standard deduction for childminders.
For explanatory information, see paid childminding in own home
The information you must provide
When you submit the a-melding via skatteetaten.no;
the cash benefits are reported as: Cash benefit (salary) – Other income – Fees to childminder in own home.
The expense allowance is reported as: Expense allowance (expenses) – Other income – Fees to childminder in own home (expense allowance).
If you use a payroll system you report the income as follows:
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, Fees to childminder in own home, or Expense allowance, Fees to childminder in own home |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rule | - |
Additional information: |
|
| No. of children | x children |
| Number of months | x months |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “fees to childminder in own home” or "expense allowance” and “fees to childminder in own home”.
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
You cannot use special tax and contribution rules for this benefit.
Additional information
- No. of children
Specify the number of children that the payment concerns. - Number of months
Specify the number of months that the payment 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.
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 benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
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.
