Employer's contributions to foreign pension schemes
Concerns contributions paid by employers to foreign pension schemes.
Brief information about employers' contributions to foreign pension schemes
Specify contributions paid by the employer to foreign pension schemes under Section 6-72 of the Tax Act.
Such contributions are not considered to be taxable for the employee.
Employers must report and pay national insurance contributions on the contributions.
Unlike employers’ contributions to Norwegian pension schemes, contributions to foreign pension schemes must be specified and reported for each individual employee. Employers must also state the country to which the pension scheme belongs.
See also the Tax ABC concerning foreign pension schemes (in Norwegian only)
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Payment in kind, payment to foreign pension scheme |
| Subject to withholding tax | Yes/No |
| Basis for employer's national insurance contributions | Yes/No |
| Tax and contribution rules | - |
Additional information: |
|
| Country of earnings | Country code |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “payment in kind” and “payment to foreign pension scheme”.
Subject to withholding tax
You must state that the benefit is subject to withholding tax if the contributions to the foreign pension scheme exceed the thresholds stipulated in the Occupational Pension Act § 4-7; see Section 6-72 first paragraph of the Tax Act.
You must state that the benefit is not subject to withholding tax if the contributions to the foreign pension scheme do not exceed the thresholds referred to above.
Basis for employer's national insurance contributions
You must calculate employer’s national insurance contributions on this benefit.
Exemption:
You don't have to calculate employer’s national insurance contributions when the income recipient:
- is covered by the national insurance legislation of another country in accordance with a convention or the EEA Agreement
- is a foreign employee who is not a member of the Norwegian National Insurance scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters
In some cases, the employee has a confirmation of a membership that is being maintained by their national insurance authority (A1 or another form). The Labour and Welfare Administration’s division for membership and contributions to the Norwegian National Insurance Scheme, NAV Medlemskap og avgift, will consider all documentation, register any exceptions from membership in the National Insurance Scheme and the relevant periods of exception, as well as whether the exception applies to all or parts of the National Insurance Scheme. Registered exceptions from membership in the Norwegian National Insurance Scheme are sendt electronically from NAV to the Tax Administration.
Only exceptions registered with the Tax Administration will allow the employer to omit calculation of employer's national insurance contributions for an employee.
The Tax Administration may assess employer's national insurance contributions if there is no exception registered for the employee, and if the reported salary or benefit is not included in the taxable basis.
The employer or the employee can contact NAV regarding questions about whether an exception from the membership in the National Insurance Scheme is registered.
Tax and contribution rules
You cannot use special tax and contribution rules for this benefit.
Additional information
Specify the country of earnings in the form of a country code.
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 you must submit reports
Specify the contribution in the month in which the employer pays it to the pension 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-298 This income has been reported with incorrect information and is invalid |
What do we use the information for
NAV uses the information for control purposes.
The Norwegian Tax Administration uses information concerning employer’s contributions to foreign pension schemes 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.
