Concerns payments in kind relating to benefits from surrendered property (right of occupancy).
Brief information about benefits from surrendered property (right of occupancy)
Specify pension-related payments in kind relating to surrendered property (right of occupancy)
'Benefits from surrendered property' (right of occupancy) means that the seller of such a property reserves the right to certain payments in kind for the rest of his or her life as part of the payment. Benefits from surrendered property can include cash, free housing, subsistence, etc.
Benefits from surrendered property must only be reported once a year.
The information you must provide
|Type of salary or benefit||Payment in kind, benefits from surrendered property|
|Subject to withholding tax||No|
|Basis for employer's national insurance contributions||No|
|Tax and contribution rules||If relevant|
Specify the gross amount.
Type of salary or benefit
Specify “payment in kind” and “benefits from surrendered property”.
Subject to withholding tax
The benefit is not subject to withholding tax.
Basis for employer's national insurance contributions
You must 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:
- 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.
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.
No additional information.
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.
When you must submit reports
Specify the benefit once per income year, with a deadline of 5 January in the following year.
If you have received an error message (MAGNET/EDAG)
Invalid value for this calendar month
This income has been reported with incorrect information and is invalid
Information on earnings period is invalid
Start and end date for the back payment periode must be within the same year
What do we use the information for
NAV uses the information in checks.
The Norwegian Tax Administration uses information concerning pension and national insurance contributions to assess income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
These regulations are only available in Norwegian.