Other payments in kind not subject to withholding tax
Concerns the benefit of free use/loan of capital assets.
Brief information concerning other payments in kind not subject to withholding tax
Specify employee's benefit from free use/loan of capital assets without transfer of ownership.
This applies for example to
- free private use of an employer's motorcycle, boat, caravan or cabin, or
- use of a company cabin that does not meet the conditions for a tax-free workplace welfare measure.
The benefit is taxable and must be set to what it would cost to hire an equivalent object on the open market.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Payment in kind – other |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | - |
| Additional information | - |
Amount
Specify the taxable benefit.
Type of salary or benefit
Specify “payment in kind” and “other”.
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
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.
See also the explanatory information concerning the earnings period
When to report
Report the benefit in the calendar month in which you gave the benefit.
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 other payments in kind not subject to withholding tax to pre-complete the tax return and for control purposes.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
