Brief information concerning home visits for commuters

Specify employer's ticket purchases in connection with a commuter's home visits in Norway or abroad.

You must use the Directorate of Taxes’ rates when calculating the benefit. 

If the covering of travel is subject to withholding tax:

• as payments in kind you must specify this as a payment in kind subject to withholding tax – unspecified
• as refund to the home in Norway you must specify this as other allowance for business travel subject to withholding tax
• as refund til the home abroad you must specify this as expense allowance subject to withholding tax – home visits for foreign employees staying in Norway

For employees who are employed in the EEA, tax-free coverage is limited to the part of the expenses not exceeding NOK 100,880. The limitation of NOK 100,880 does not apply to an employer’s coverage of commuters’ home visits by air within the European Economic Area. For employees with visits to homes outside the EEA area, tax-free coverage of actual costs, including coverage of flight costs, is limited to NOK 100,880.

See the rates for deductions for travel between home and work 

 

Deduction entitlement

Commuters are generally entitled to deductions for expenses for home visits.

When the employer covers additional costs for which the employee can claim deductions due to their status as a commuter, the cost will generally be tax-free for the recipient (the net method).

You must consider where the employee is resident for tax purposes in order to be able to consider the employee a commuter.

 

Home visits abroad for foreign employees

• Home visits abroad for foreign employees is subject to withholding tax in the case of a tax deduction card with the standard deduction or with PAYE (Pay As You Earn) for foreign workers 
  When an employee has a tax deduction card with the standard deduction or with PAYE for foreign workers, expense allowances and payments in kind which are intended to cover home visits will always be subject to withholding tax. This applies regardless of whether or not the employee is entitled to deductions for such costs.

See also the Tax ABC concerning the reimbursement of actual expenses or payments in kind relating to home visits (in Norwegian only)

See also information on PAYE (Pay As You Earn) scheme for foreign workers

 

 

The information you must provide

Amount	NOK x
Type of salary or benefit	Payment in kind, home visits - other
Subject to withholding tax	No
Basis for employer's national insurance contributions	No
Tax and contribution rules	If relevant
Additional information:
Quantity	Number of journeys
Description (only for foreign employees)	Foreign commuter with a tax deduction card without the standard deduction

 

 

Type of salary or benefit

Specify “payment in kind” and “home visits - other”.

 

 

 

Tax and contribution rules

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

The tax and contribution rules are not applicable to foreign commuter with a tax deduction card without the standard deduction or foreign commuters who are not in the PAYE scheme for foreign workers.

Additional information

• Quantity
  Specify the number of journeys.
  
  
• Description
  Specify “foreign commuter with a tax deduction card without the standard deduction” when the employee has a tax deduction card without the standard deduction for foreign employees. You should also use this description when the employee is not in the PAYE scheme for foreign workers.

 

 

 

Correcting errors

 

What do we use the information for

NAV uses the information for control purposes.

The Norwegian Tax Administration uses information concerning home visits for commuters to ensure that employees do not claim deductions for expenses reimbursed by employers. Any excess is transferred to the tax return.

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