The a-melding guide

Maintenance payments to children – tax-free - DISCONTINUED

Updated: 26 February 2018

The description no longer applies

Valid for the period January 2015 to December 2016

Brief information about maintenance payments to children

This description no longer applies.

Only valid for the period:

from and including January 2015
to and including December 2016

The description is only to be used for benefits from the Norwegian Labour and Welfare Administration (NAV).

With effect from 1 January 2017, tax-free child maintenance payments must be reported via the Tax-free payments from public authorities scheme.

If you provide information within the valid period, specify the payment of maintenance payments to children which are paid to the recipient. It is a requirement under the Children Act and the Act relating to advance payment to identify tax-free child maintenance payments.

Maintenance payments are not taxable if they are paid:

as child maintenance or a special grant under Act No. 7 of 8 April 1981 relating to children and parents (the Children Act), as a fostering contribution under the Act of 17 July 1992 relating to child welfare services (the Child Welfare Act) or as an advance child maintenance payment under the Act relating to advance payment; see Section 5-43 (1)(h) of the Tax Act. The same applies to child maintenance in accordance with the legislation of other countries
to spouses in cases where there is no break-up of the relationship
to separated/divorced spouses after the day on which they moved in together again
to cohabitants and their children, whether joint between them or from a previous relationship. This applies to both spouse-equivalent and non-spouse-equivalent cohabitants. Former spouses who have divorced and moved in together again without remarrying are considered cohabitants. (Separated spouses who move in together again are married.)
to parents
as a lump-sum payment instead of, in addition to or to replace regular contributions.

The information you must provide

Amount	NOK x
Type of salary or benefit	Cash benefit, maintenance payments to children
Subject to withholding tax	No
Basis for employer's national insurance contributions	No
Tax and contribution rule	-
Additional information	-

Amount

Specify the gross amount.

Type of salary or benefit

Specify “cash benefit” and “maintenance payments to children".

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.

Additional information

No additional information.

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.