Allowances for board not subject to withholding tax for foreign commuters
Concerns allowances for board to foreign commuters.
Brief information concerning allowances for board not subject to withholding tax for foreign commuters
Specify allowances paid for board to foreign commuters.
The allowance is not subject to withholding tax for foreign commuters when the documentation requirements stipulated in the Tax Payment Regulation are met.
When commuting, it's a condition for exemption from withholding tax that there aren't any cooking facilities at the place of residence. You must specify any surplus as allowance for board subject to withholding tax for during travel.
See rates for subsistence allowance exempt from withholding tax.
Do not use this description for foreign employees who are part of PAYE scheme for foreign workers.
A foreign commuter is a person who
- is resident abroad for tax purposes,
- commutes between a home abroad and a home in Norway, and
- is a foreign employee commuting from an EEA country who has not had a tax deduction card with the standard deduction and is not part of PAYE scheme for foreign workers, or
- is a foreign employee with limited tax liability to Norway commuting from a country outside the EEA who has not had a tax deduction card with the standard deduction and is not not part of PAYE scheme for foreign workers.
See also the Tax ABC concerning commuters with a home abroad (in Norwegian only)
The information you must provide
Amount | NOK x |
Type of salary or benefit | Expense allowance, work stay board |
Subject to withholding tax | No |
Basis for employer's national insurance contributions | No |
Tax and contribution rules | - |
Additional information: |
|
Quantity | Number of days |
Description | Foreign commuter with a tax deduction card without the standard deduction |
Amount
Specify the gross amount.
Type of salary or benefit
Specify «expense allowance» and «work stay board».
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
- Quantity
Specify the number of days.
The number of days you report must correspond to the number of days 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, you must specify 1 day
- Description
Specify «foreign commuter with a tax deduction card without the standard deduction».
Also use this description for foreign employees who are not part of PAYE scheme for foreign workers.
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 information concerning allowances for board not subject to withholding tax to ensure that employees do not claim deductions for expenses which are covered by their employer.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.