Overtime payment
Concerns payment of supplement as compensation for overtime work.
Brief information about overtime remuneration
Report the payment of supplement paid as compensation for overtime, i.e. work over and above ordinary working hours in accordance with the Working Environment Act.
It may be that other limits for overtime are stipulated in a collective agreement or employment agreement. If this is the case, specify the hours and the compensation for overtime you have paid.
Employers and employees can agree in writing that overtime may be partly or entirely taken as time off in lieu at an agreed time. This does not apply to overtime supplements. In such cases, you can specify the difference between ordinary salary and the overtime payment (the overtime supplement) that you pay.
You must specify remuneration for overtime which is stipulated in the employment agreement as fixed overtime and which is not in breach of the Working Environment Act as fixed supplement.
Full-time employees
According to the Working Environment Act, overtime is defined as when an employee works more than nine hours during a day or more than 40 hours in a week.
In most businesses in Norway, ordinary working hours are 7.5 hours per day and 37.5 hours per week. In the case of these businesses, it is common for employees to receive an overtime supplement when they work more than 7.5 hours per day or 37.5 hours per week.
When you pay overtime supplement, you must specify the overtime hours and associated compensation as overtime.
Example – overtime in the case of a full-time position
Kari has a full-time position, where a full-time position corresponds to 37.5 hours per week. She worked 2.5 hours of overtime in February.
In the a-melding, the employer must specify overtime remuneration. The employer registers the full amount for the overtime remuneration and adds additional information indicating that it concerns 2.5 hours.
Part-time employees
In the case of employees who work part-time, the working hours which extend beyond the agreement, but which lie within ordinary working hours in accordance with the Working Environment Act, are considered to constitute additional work.
Under the provisions of the Working Environment Act, no overtime payment is made for the working hours that constitute additional work, provided that the working hours are covered by the provisions of the Working Environment Act concerning ordinary working hours.
Under the Working Environment Act, part-time employees must therefore work more than nine hours on a working day or more than 40 hours during a week before overtime is triggered.
It may be that other limits for overtime are stipulated in a tariff agreement or employment agreement. If this is the case, you must specify the hours and the compensation for overtime that is paid.
Example – overtime in the case of a part-time position
Ola has a 60 percent FTE position, where a full-time position corresponds to 7.5 hours per working day (37.5 hours per week). He works a full day on Tuesdays, Wednesdays and Thursdays, but he has Mondays and Fridays off. On one Tuesday in March, he works three hours more than usual, i.e. a total of 10.5 hours (7.5 hours plus 3 hours).
In the a-melding, this must be specified as overtime remuneration, as the working day concerned exceeded the ordinary working hours of 7.5 hours. The employer registers the full amount for the overtime remuneration and adds additional information indicating that it concerns 3 hours.
Example – additional work in the case of a part-time position
Mari has a 50 percent FTE position, where a full-time position corresponds to 7.5 hours per working day (37.5 hours per week). She works a full day on Tuesdays and Thursdays and half a day on Wednesdays. She has Mondays and Fridays off. One Friday in April, she is asked to work four hours.
In the a-melding, this must not be specified as overtime remuneration, as the working day concerned did not exceed the ordinary working hours of 7.5 hours. The additional hours should be specified as additional work instead.
The information you must provide
Amount | NOK x |
Type of salary or benefit | Cash benefit, overtime remuneration |
Subject to withholding tax | Yes |
Basis for employer's national insurance contributions | Yes/No |
Tax and contribution rules | If relevant |
Additional information: |
|
No. of hours | x hours |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “overtime remuneration”.
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You do not deduct withholding tax if the amount to be deducted is less than the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You must calculate employer’s national insurance contributions on this benefit.
Exemption:
You don't have to calculate employer’s national insurance contributions when the income recipient:
- is covered by the national insurance legislation of another country in accordance with a convention or the EEA Agreement
- is a foreign employee who is not a member of the Norwegian National Insurance scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters
In some cases, the employee has a confirmation of a membership that is being maintained by their national insurance authority (A1 or another form). The Labour and Welfare Administration’s division for membership and contributions to the Norwegian National Insurance Scheme, NAV Medlemskap og avgift, will consider all documentation, register any exceptions from membership in the National Insurance Scheme and the relevant periods of exception, as well as whether the exception applies to all or parts of the National Insurance Scheme. Registered exceptions from membership in the Norwegian National Insurance Scheme are sendt electronically from NAV to the Tax Administration.
Only exceptions registered with the Tax Administration will allow the employer to omit calculation of employer's national insurance contributions for an employee.
The Tax Administration may assess employer's national insurance contributions if there is no exception registered for the employee, and if the reported salary or benefit is not included in the taxable basis.
The employer or the employee can contact NAV regarding questions about whether an exception from the membership in the National Insurance Scheme is registered.
Tax and contribution rules
If the income recipient fulfils the conditions, you must use the following tax and contribution rule:
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.
This tax and contribution rule concerns:
- income recipients who are covered by the Jan Mayen Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Jan Mayen and the Norwegian dependencies” for salary and other benefits.
You must also specify “Jan Mayen and the Norwegian dependencies” for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Jan Mayen and the Norwegian dependencies regarding trade union fees and premium for pension scheme.
See also the detailed information concerning Jan Mayen and the Norwegian dependencies
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
See also the detailed information concerning the special allowance for seafarers
If you submit an a-melding for a tax-free organisation, you can use the following tax and contribution rule:
If you submit an a-melding for a tax-free organisation (tax-free companies, associations and institutions referred to in Section 2-32 first paragraph of the Tax Act), you can specify “tax-free organisation” for the salary or benefit.
If you do this, you won't need to consider whether the income recipient will pass the reporting obligation threshold of NOK 10,000 during the year. The specification must be used from the first krone and for payments throughout the whole year.
See also the detailed information concerning tax-free organisation
Additional information
Specify the number of hours.
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 salary and other benefits to assess income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.