Expense allowances not subject to withholding tax – other
Concerns other expense allowances not subject to withholding tax.
Brief information about expense allowances not subject to withholding tax – other
Specify expense allowances not subject to withholding tax which do not require detailed specification.
This applies for example to
- cashing-up allowances not subject to withholding tax,
- tool allowances agreed in collective agreements and estimated tool allowances for chainsaws for forest workers, etc.
- allowance for uniform and/or other special work clothing not subject to withholding tax,
- allowances paid to cover tram or bus fares linked to business travel,
- office expenses allowances not subject to withholding tax. See statement about working from home and tax.
- allowances to cover expenses incurred during the performance of work, e.g. road tolls and parking meter allowances and other expense allowances for which expenses statements have been prepared. The allowance should not be reported when expenses are stated in the travel expenses claim.
- dog-keeping supplement not subject to withholding tax, including one-off contributions (police) and dog-feeding allowance,
- expense allowance for family day care centres,
- the expense component of foster home allowance
The information you must provide
Amount | NOK x |
Type of salary or benefit | Expense allowance, other |
Subject to withholding tax | No |
Basis for employer's national insurance contributions | No |
Tax and contribution rules | - |
Additional information | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and “other”.
Subject to withholding tax
The benefit is not subject to 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
You cannot use special tax and contribution rules for this benefit.
Additional information
No additional information.
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 the information for control purposes. If the allowance results in a taxable surplus, the amount must be transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.