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

 

 

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:

 

Additional information

• Quantity
  Specify the number of days.
  
  
• Description
  Specify “offshore worker”. 

 

 

When you must submit reports 

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

 

Correcting errors

 

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.