Foreign seafarers who are members of the Norwegian National insurance scheme without being liable to tax in Norway
Concerns benefits to seafarers who are resident abroad for tax purposes, employed on an NIS vessel, and a member of the Norwegian National Insurance scheme.
Brief information concerning foreign seafarers who are members of the Norwegian National insurance scheme without being liable to tax in Norway
Specify benefits to seafarers who are
- resident abroad for tax purposes,
- employed on an NIS ship, and
- a member of the Norwegian National Insurance scheme.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Depends on the type of salary or benefit (see below). |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes/No |
| Tax and contribution rules | If relevant |
Additional information |
|
| Description | “foreign seafarers who are not liable for tax” |
| No. of hours | For hourly wage and overtime remuneration |
| Resident for tax purposes | Country code |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and one of the following salary benefits:
- fixed salary
- hourly wage
- fixed supplement
- irregular supplement linked to worked hours
- public holiday supplement
- irregular supplement linked to non-worked hours
- bonus
- overtime payment
- severance pay
- holiday pay
- tip
- other
- deduction from salary for holiday
Deduction from salary for holiday.
The amount is negative. This description must only be used in combination with a positive fixed salary amount. See deduction from salary for holiday.
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 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
If the income recipient fulfils the conditions, you must use the following tax and contribution rules:
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
See also the detailed information concerning the special allowance for seafarers
Additional information
- Description
Specify “foreign seafarers who are not liable for tax” - No. of hours
If you specify hourly wage and overtime remuneration, you must also specify the number of hours - Resident for tax purposes
Specify the country code for the country in which the income recipient is resident for tax purposes
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 information concerning benefits to seafarers who are resident abroad for tax purposes, employed on an NIS vessel and a member of the Norwegian National Insurance scheme 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.
