Disability benefit from the National Insurance Scheme
For use by the Norwegian Labour and Welfare Administration (NAV) only. Concerns disability benefit from the National Insurance Scheme.
Brief information about disability benefit from the National Insurance Scheme
Specify disability benefit and disability benefit back payments from the National Insurance Scheme in accordance with Chapter 12 of the National Insurance Act.
The description is only to be used for benefits from the Norwegian Labour and Welfare Administration (NAV).
Note that disability benefit back payments in connection with the statutory settlement in arrears must be specified as a Settlement in arrears of disability benefit from the National Insurance Scheme (NAV). Back payments which do not form part of the settlement in arrears must be specified here with a statement of the period concerned.
New descriptions
From 1 January 2015, the following new names were introduced:
Disability pension from the National Insurance Scheme: disability benefit Disability pension from parties other than the National Insurance Scheme: disability benefits
The name ‘disability pension’ is also still in use.
With effect from 1 January 2015, disability benefit from the National Insurance Scheme and disability benefits from other schemes will be taxed as salary.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, disability benefit |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | If relevant |
Additional information: |
|
| Degree of disability | x percent (not to be specified from 2019) |
| Period (in the case of back payments) | Start date and end date |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “disability benefit”.
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 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 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
- Degree of disability
Specify degree of disability in percent.
2018: voluntary
2019: not to be specified - Period (in the case of back payments)
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, specify the amount and the period it concerns in the calendar month in which you paid the amount.
Example
NAV is to make a back payment of NOK 10,000 to William for the period 1 January 2021 to 31 December 2021.
| Amount | NOK 10,000 |
Tilleggsinformasjon: |
|
| Degree of disability | 100 |
| Period | 1 January 2021 to 31 December 2021 |
They also enter other obligatory information.
Several income years
If a back payment concerns several income years, 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 2021 to 31 December 2022.
| 2021 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Degree of disability | 100 |
| Period | 1 January 2021 to 31 December 2021 |
They also enter other obligatory information.
| 2022 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Degree of disability | 100 |
| Period | 1 January 2022 to 31 December 2022 |
They also enter other obligatory information.
Back payments up to and including 2014
If you need to make back payments of disability pension from the National Insurance Scheme up to and including 2014, you must specify this as Settlement in arrears of disability pension from the National Insurance Scheme.
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-260 Start and end date for the back payment period 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
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.
