Lodging allowance not subject to withholding tax for foreign commuters
Applies to allowances paid to foreign commuters for lodging.
Brief information concerning lodging allowance not subject to withholding tax for foreign commuters
Specify allowance paid to foreign commuters for lodging.
The allowance is not subject to withholding tax for foreign commuters when the documentation requirements stipulated in the Tax Payment Regulation are met.
Do not use this description for foreign employees who are part of PAYE scheme for foreign workers.
Important information
A foreign commuter is a person who
- is resident abroad for tax purposes,
- commutes between a home abroad and a home in Norway, and
- is a foreign employee commuting from an EEA country who has not had a tax deduction card with the standard deduction and is not part of PAYE scheme for foreign workers, or
- is a foreign employee with limited tax liability to Norway commuting from a country outside the EEA who has not had a tax deduction card with the standard deduction and is not not part of PAYE scheme for foreign workers.
See also the Tax ABC concerning commuters with a home abroad (in Norwegian only)
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Expense allowance, work stay lodging |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | - |
Additional information: |
|
| Description | Foreign commuter with a tax deduction card without the standard deduction |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and “work stay lodging”.
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
Specify "foreign commuter with a tax deduction card without the standard deduction”. Also use this description for foreign employees who are not part of PAYE scheme for foreign workers.
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 lodging allowances not subject to withholding tax to ensure that employees do not claim deductions for expenses which are covered by their employer.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
