Children’s pension from parties other than the National Insurance Scheme
Concerns children’s pension from parties other than the National Insurance Scheme, both employment- and non employment-related, that are paid out in 2024.
Brief information about children’s pension from parties other than the National Insurance Scheme
Specify children’s pension from parties other than the National Insurance Scheme, both employment-related and non employment-related.
The purpose of children's pension is to secure an income for children in the event that one or both of their parents dies.
Children’s pension must be specified for the child.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, children’s pension from parties other than the National Insurance Scheme from 2024 |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes/No |
| Tax and contribution rules | - |
Additional information: |
|
| Period (in case of back payment) | Start date and end date |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “children’s pension from parties other than the National Insurance Scheme from 2024”.
Subject to withholding tax
The benefit must always be specified as subject to withholding tax, even if you do not withhold tax.
Exemption from withholding tax:
A special exemption from withholding tax is granted for children's pension from parties other than the National Insurance Scheme. This applies unless a surviving spouse’s pension is also paid by the same entity on the death of the same employee to the person who has parental responsibility in accordance with Section 38 of the Children Act.
As a rule you must specify voluntary withholding tax deductions from children’s pension using the description “children’s pension”. For more information see voluntary withholding tax deductions from children's pension.
You do not need to make withholding tax deductions if the amount to be deducted is below the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the benefit.
Exemption:
The benefit may be included in the employer's National Insurance contribution basis if it is paid by a former employer. If the pension commenced before 1 January 1988, then it is not included in the basis for calculating employer's national insurance contributions.
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 not resident in Norway for tax purposes, and
- pay withholding tax on pensions
You must specify “withholding tax on pensions” for the associated withholding tax.
Don't use the tax- and contribution rule or specify a description on withholding tax on pensions on foreign workers that fall under the PAYE scheme (Pay As You Earn).
See detailed information on withholding tax in the a-melding
See also the detailed information concerning withholding tax on pensions
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
- Period (applies to back payments only)
Specify the start date and end date that the benefit concerns.
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.
Back payments
If you need to make back payments, then you must specify the amount and the period it concerns in the calendar month in which you paid the amount.
If the backpayment is for 2023 or earlier, you must specify the amount as children's pension from parties other than the National Insurance Scheme.
Example
NAV is to make a back payment of NOK 10,000 to William for the period 1 January 2024 to 31 December 2024.
| Amount | NOK 10,000 |
Additional information |
|
| Period | 1 January 2024 to 31 December 2024 |
They also report other obligatory information.
Several income years
If a back pay is a paymentfor several income years, then you must split the amount into several transactions with one transaction for each income year.
Example
NAV is to make a back payment of NOK 20,000 to Ella for the period 1 January 2024 to 31 December 2025.
| 2024 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2024 to 31 December 2024 |
They also report other obligatory information.
| 2025 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2025 to 31 December 2025 |
They also report other obligatory information.
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-248 Illogical periode |
| MAGNET_EDAG-260 Start and end date for the back payment periode must be within the same year |
| MAGNET_EDAG-298 This income has been reported with incorrect information and is invalid |
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.
Applicable regulations
These regulations are only available in Norwegian.
