Brief information about fees or other allowances

This description no longer applies. From 2018 you must submit a separate form to report fees or other allowances paid to a creator of intellectual property.

Only valid for the period:

• from and including January 2015
• to and including December 2017
  
  

Specify fees or other allowances paid to a creator of intellectual property. Only concerns fees for the copyright itself (typically for royalties, for example).

A copyright is an exclusive right to utilize intellectual property.

Specify fees for:

• authors’ rights
• other artists’ rights
• patient rights
• use of images, newspaper articles and drawings to commercial creators of intellectual property
  
  

You must not specify the following as “fees or other allowances paid to a creator of intellectual property”:

• benefit type other than fees for copyright
• fees to authors for performances, for example
• fees for services of a technical, trade, legal, accounting or other nature
  
  

This applies for example to fees paid to sound technicians or musicians for gigs. You must report the following on the following form: ''Betaling til selvstendig næringsdrivende uten fast forretningssted" (Payment to self-employed persons without a fixed place of business - in Norwegian only) (RF-1321). This form must be submitted annually for all payments made during the past year.

 

The information you must provide

Amount	NOK x
Type of income	Cash benefit, other or Payment in kind, other
Subject to withholding tax	No
Basis for employer's national insurance contributions	No
Tax and contribution rule	If relevant
Additional information	-

 

 

Type of salary or benefit (business income description)

Specify “cash benefit” and “other” or “payment in kind” and “other”.

 

 

 

Tax and contribution rule

If the income recipient fulfils the conditions, you must use the following tax and contribution rule:

 

 

 

 

Correcting errors

 

What do we use the information for

NAV uses information concerning salary and other benefits to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.

The Norwegian Tax Administration uses information concerning salary and other benefits to determine income. The amount is aggregated with other benefits and transferred to the tax return.

Statistics Norway (SSB) uses the information for statistical purposes.