Car allowance, passenger supplement etc. not subject to withholding tax
Concerns car allowances not subject to withholding tax in connection with business travel or official journeys, passenger supplements and allowances linked to the use of other means of transport.
Brief information concerning car allowance, passenger supplement etc. not subject to withholding tax
Specify car allowance not subject to withholding tax for business travel or official journeys.
The benefit is only not subject to withholding tax when it:
- is paid as a distance-based allowance in accordance with the Directorate of Taxes’ allowance rates
- complies with the documentation requirements in the Tax Payment Regulation
Travel expense claims must include:
- name, address and signature of the employee
- date of departure and return for each business trip or official journey
- purpose of the journey
- event that the employee attended
- specification of the travel route, including the starting point and destination, local travel at the place of work and the reason for any detours
- total distance driven in connection with work or business travel, for example, calculated based on the car’s odometer, a GPS-based electronic vehicle logbook or an online map solution.
- names of passengers for which a passenger supplement is being claimed
The passenger supplement applies when other employees who are on official business are carried.
See the rates you must use as a basis in order for the benefit to be not subject to withholding tax
If the car allowance is subject to withholding tax you must specify it as either car allowances subject to withholding tax or fixed car allowance subject to withholding tax. If the car allowance applies to home visits for commuters - see Car allowance not subject to withholding tax – home visits for commuters.
The information you must provide
Amount | NOK x |
Type of salary or benefit | Depends on the type of benefit (see below) |
Subject to withholding tax | No |
Basis for employer's national insurance contributions | No |
Tax and contribution rules | If relevant |
Additional information: |
|
Quantity | Number of kilometres |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and one of the following descriptions:
- kilometre allowance – car
- kilometre allowance – electric car - DISCONTINUED from 2019
- kilometre allowance – passenger supplement
- kilometre allowance – other means of transport
Choose other means of transport in the case of:
- trailer supplement (including allowance for vehicle cargo space)
- allowance for driving on forest and construction roads
- allowance for use of own motor boat
- allowance for use of own snowmobiles, motorcycles and mopeds
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
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 Jan Mayen Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Jan Mayen and the Norwegian dependencies” for salary and other benefits.
You must also specify “Jan Mayen and the Norwegian dependencies” for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Jan Mayen and the Norwegian dependencies regarding trade union fees and premium for pension scheme.
See also the detailed information concerning Jan Mayen and the Norwegian dependencies
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.
See detailed information on withholding tax in the a-melding
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.
Additional information
Specify the number of kilometres.
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 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 car allowance, passenger supplement etc. not subject to withholding tax 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.