Board – offshore workers
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).
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 |
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.