Compensation supplement, housing
Concerns the benefit of free or subsidised service accommodation for civil servants posted abroad.
Brief information concerning compensation supplement, housing
With effect from the 2008 income year, a tax liability was introduced for benefits from free or subsidised service accommodation abroad.
Certain state employers (the Ministry of Foreign Affairs, the Ministry of Trade, Industry and Fisheries and the Ministry of Defence) pay financial compensation in order to neutralise this tax.
You must specify this compensation as «cash benefit» and «compensation supplement, housing».
The information you must provide
Amount | NOK x |
Type of salary or benefit | Cash benefit, compensation supplement housing |
Subject to withholding tax | Yes |
Basis for employer's national insurance contributions | Yes |
Tax and contribution rules | - |
Additional information: | State employee abroad |
Amount
Specify the gross amount.
Note!
Only concerns the taxable compensation supplement and not the value of free housing. Free housing is reported under Payment in kind – housing.
Type of salary or benefit
Specify «cash benefit» and «compensation supplement housing».
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You do not deduct withholding tax if the amount to be deducted is less than the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You must calculate employer’s national insurance contributions on this benefit.
Tax and contribution rules
You cannot use special tax and contribution rules for this benefit.
Additional information
Specify «State employee abroad».
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 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 compensation supplements for housing to assess income. The amount is aggregated with other benefits and transferred to the tax return. Both the calculated benefit linked to free housing and the compensation amount are taxable as personal income and pensionable. Because of the coordination rules for state occupational pension schemes, this increase in pension accrual may result in certain State employees receiving an increase in their old-age pension. This is unintentional overcompensation and the separate reporting of the compensation supplement is intended to counteract this.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.