Holiday supplement from unemployment benefits from to fishermen who only receive seafarers' wages
For use by the Norwegian Labour and Welfare Administration only (NAV). Concerns holiday supplement from unemployment benefits to fishermen who only receive seafarers' wages from the National Insurance Scheme.
Brief information about holiday supplement from the National Insurance Scheme
Specify holiday supplement to fishermen who only receive seafarers' wage. For criteria regarding the various payments, see nav.no.
This description is only used by NAV (Norwegian Labour and Welfare Administration) for reporting for payment of benefits.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, Holiday supplement unemployment benefits to fishermen who only receive seafarers' wages |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | If relevant |
Additional information: |
If relevant |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “Holiday supplement unemployment benefits to fishermen who only receive seafarers' wages”.
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 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.
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 the information in checks.
The Norwegian Tax Administration uses information concerning pension and national insurance contributions 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.
Applicable regulations
These regulations are only available in Norwegian.
