Lodging for commuters
Concerns benefit in connection with free lodging for commuters.
Brief information concerning lodging for commuters
Specify the benefit of free lodging (including reimbursements) provided to a commuter. Concerns the benefit of being housed in one room alone or together with others.
You must use the Directorate of Taxes’ rates for free lodging in connection with the valuation.
See the rates for board and lodging
If the commuter is being housed in more than one room you must specify it as housing - commuter
You must specify the benefit of free lodging to non-commuters as free lodging.
You must specify the benefit of being housed in more than one room to non-commuters as free housing.
Do not use this description for foreign employees who are part of PAYE scheme for foreign workers.
A Norwegian commuter is a person who
- is resident for tax purposes in Norway,
- commutes between a home in Norway and a home in Norway or abroad, and
- is entitled to deductions for extra expenses for periods of work entailing stays away from home.
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 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 | Payment in kind, lodging |
Subject to withholding tax | No |
Basis for employer's national insurance contributions | No |
Tax and contribution rules | If relevant |
Additional information: |
|
Quantity | Number of days |
Description | Norwegian commuter, or Foreign commuter |
Amount
Specify the gross amount.
Type of salary or benefit
Specify «payment in kind» and «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
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.
Additional information
- Quantity
Specify the number of days. -
Description
Specify the description «Norwegian commuter» or «foreign commuter».
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 for commuters to ensure that employees do not claim deductions for expenses covered by their employer.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.