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To the a-melding

The a-melding guide

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The a-melding guide

Table of content

Guidance cover page
  • Error messages (MAGNET/EDAG) and feedback List of error messages, feedback and how to make corrections
    • Overview of error messages (MAGNET/EDAG) Severity and how to correct mistakes
    • Feedback What is feedback
    • Replacement a-melding or new a-melding Two ways of submitting an a-melding when you have to make corrections
  • Organisation number Employer, pension company or others you're submitting the a-melding for
    • Organisation number for the main entity and sub-entities Which number should you use when submitting the a-melding
    • Organisation number in public sector Applies to public sector
  • Pension scheme arrangement (mandatory occupational pension scheme) Private arbeidsgiver skal oppgi pensjonsselskap eller pensjonskasse det er inngått avtale om sparing med
  • National identity number, D number or international ID (income recipient) Identifies employees, pensioners and others who receive salary and benefits
  • Employment Type of employment, start and end date, leave, change of payroll system, etc.
    • Type of employment Whether the employment is ordinary, maritime or other, and how to change in the event of an error
      • Ordinary employment Employee who receive salary (applies to the vast majority)
      • Maritime employment Employee who works at sea, on a vessel or a mobile installation
      • Exceptions for ordinary and maritime employment Examples of when you do not need to provide information about ordinary or maritime working conditions.
      • Pensions or other benefits Person who receives a pension and other benefits without being employed or on assignment
      • Freelancers, contractors and fee recipients Person who works on an assignment without being employed
      • Select the correct employment type When you're uncertain which employment type you should select
      • Change the employment type Examples of how to switch from one employment type to another.
    • Information on employment Start and end date, FTE percentage, leave and other information
      • Employment start date
      • Employment end date
      • Cause of end date
      • Percentage employment (FTE percentage)
      • Date of change in FTE percentage
      • Hours per week for a full-time position
      • Working hours arrangement
      • Date for change of salary
      • Type of appointment
      • Wage seniority
      • Pay grade
      • Occupation code
      • Employment ID
      • Leave
      • Layoffs
      • Remuneration type
    • Special circumstances Changing payroll system, merger, acquisition etc.
      • Employment in the case of salary to employee who has left
      • Change of payroll system
      • Change jobs with the same employer
      • Demerger
      • Mergers
      • Acquisition, change of owner or transfer of enterprise
      • Changes in municipal or county structure
  • Salary and benefits Cash benefit, expense allowances, payments in kind, national insurance contributions, pension, etc.
    • Overview of salary and other benefits Descriptions of salary and other benefits you can use
    • Correcting errors in salary and benefits Incorrect amount or description, paid too much or too little
  • Deductions Trade union fees , premiums for pension schemes and other deductions
    • Trade union fees
    • Premium for pension schemes
    • Premiums for foreign pension schemes
    • National Insurance premiums and education and development fund premiums
    • Portacabin rent
  • Withholding tax How to state obligation to deduct withholding tax, calculate and pay advance tax deduction
  • Attachment of earnings How to state obligation to attachement of earnings, calculate and pay attachment of earnings
  • Employer’s national insurance contributions and financial activity tax How to calculate, what you have to specify and pay
    • Employer’s National Insurance contributions Calculation codes, rates, zones and payment
    • Employer’s Additional National Insurance contributions Calculation codes, rates, zones and payment
    • Financial activity tax on salary Applies to the finance and insurance sector
  • Special groups International, seafarers, tax-free organisation, withholding tax on pensions, net salary, Jan Mayen and Svalbard
    • Abroad Foreign employers with assignments in Norway
    • Foreign relations Norwegian employers with employees abroad or with foreign employees in Norway
    • Net salary For employers who have employees with net salary
    • The PAYE scheme
    • Withholding tax on pensions Tax on pension payments for persons who are not tax resident in Norway
    • Special allowance for seafarers For seafarers who require a special allowance
    • Tax-free organisation How to specify salary and benefits for employees in tax-free organisations
    • Svalbard For persons who are covered by the Svalbard Tax Act
    • Jan Mayen and the Norwegian dependencies For persons who are covered by the Jan Mayen Tax Act
  1. The a-melding guide
  2. Salary and benefits
  3. Overview of salary and other benefits

Board – offshore workers

  • Updated: 01 February 2022

Concerns the benefit of free board on an offshore facility.

    Brief information concerning board – offshore workers 

    Report the employee benefit from free board on an offshore facility.

    See Skatte-ABC for more information on free board for offshore workers (in Norwegian only).

    Rates for Board and lodging

     

    The information you must provide

    Amount NOK x
    Type of salary or benefit Payment in kind, board (days)
    Subject to withholding tax Yes/No
    Basis for employer's national insurance contributions Yes/No
    Tax and contribution rules If relevant

    Additional information:
     
    Quantity Number of days
    Description Offshore worker

     

    Amount

    Specify the gross amount.

     

    Type of salary or benefit

    Specify “payment in kind” and “board (days)”.

     

    Subject to withholding tax

    The benefit must be specified as not subject to withholding tax:

    • if the employee has a total annual personal income of less than NOK 600,000.


    The benefit must be specified as subject to withholding tax.

    • if the employee has a total annual personal income exceeding NOK 600,000.


    The employer must make his own assessment of the likelihood of the employee exceeding NOK 600,000 over the income year.

    Note!
    If an employee is only employed for part of the income year, the tax-free amount is reduced pro rata based on the number of days on which the person is not employed on-board. Tax liability may therefore arise even if the employee does not have an income in excess of NOK 600,000.

    This does not apply if the amount to be deducted is below the minimum thresholds for withholding tax deductions.

    In the case of payments in kind, you must make the deduction from the cash benefits as far as possible. You must notify the tax office if the total withholding tax deductions exceed the cash benefits.

     

    Basis for employer's national insurance contributions

    As main rule you must always calculate employer’s national insurance contributions on this benefit even if the benefit is not subject to withholding tax.

    Exemption:
    You don't have to calculate employer’s national insurance contributions when the income recipient:

    • is covered by the national insurance legislation of another country in accordance with a convention or the EEA Agreement
    • is a foreign employee who is not a member of the Norwegian National Insurance scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters

     

    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

     

    Additional information

    • Quantity
      Specify the number of days.

    • Description
      Specify “offshore worker”. 

     

    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 you must submit reports 

    Specify the benefit in the calendar month in which you provided the benefit.

     

    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

    See entered incorrect amount

    See given incorrect description

    See paid too much

    See paid too little/back payment

     

    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 board for offshore workers to pre-complete the tax return and for control purposes.

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

     

    Applicable regulations

    These regulations are only available in Norwegian.

    • A-opplysningsloven

    • A-opplysningsforskriften

    • Skatteforvaltningsloven § 7-2

    • Skatteforvaltningsforskriften § 7-2-1

    • Skatteforvaltningsforskriften § 7-2-9

    • Skattebetalingsloven § 5-6

    • Skattebetalingsloven § 5-8

    • Folketrygdloven § 23-2

    • Folketrygdloven § 25-10

    • Folketrygdloven § 21-4

    • Statistikkloven § 10

    • Skatteloven § 5-10

    • Skatteloven § 5-12

     

    To top

    A-melding – a collaboration between:

     

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