Disability pension back payments from the National Insurance Scheme
For use by the Norwegian Labour and Welfare Administration (NAV) only. Concerns back payments of disability pension up to and including 2014.
Brief information about disability pension back payments from the National Insurance Scheme
Specify back payments concerning disability pension up to and including 2014, in accordance with Chapter 12 of the National Insurance Act (as it was worded prior to 1 January 2015).
The description is only to be used for benefits from the Norwegian Labour and Welfare Administration (NAV).
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.
Back payments from 1 January 2015 inclusive
If you need to make back payments of disability benefit from the National Insurance scheme from 1 January 2015 onwards, you must indicate whether it is a back payment or a settlement in arrears that you are paying. Back payments must be specified as disability benefit. Remember to specify the time period that the payment concerns. Settlements in arrears must be specified as Settlement in arrears of disability benefit from the National Insurance Scheme.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, disability pension |
| 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 |
| Basic pension | NOK x |
| Supplementary pension | NOK x |
| Period (in the case of back payments) | Start date and end date |
Amount
Specify the gross amount.
If a back payment concerns several income years, the amount must be split into several transactions with one transaction per year.
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.
The pensioner can choose which degree of disability he or she wants, 20 %, 40 %, 50 %, 60 %, 80 % or 100 %. If you use a different degree of disability for seperate periodes you should specify the periode the information concerns. - Basic pension
Specify the gross amount. - Supplementary pension
Specify the gross amount. - Period for back payment
Specify the from date and to 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.
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.
