Parental benefit to fishermen
The description is only to be used for benefits from the Norwegian Labour and Welfare Administration (NAV)
Brief information on parental benefit to fishermen
Specify parental benefit paid to fishermen and hunters in accordance with chapter 14 of the National Insurance Act.
The description is to be used for benefits from NAV only.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, parental benefit to fishermen |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rule | If relevant |
| Additional information | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “parental benefit to fishermen”.
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 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 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 the information to calculate benefits and for controls.
The Norwegian Tax Administration uses information concerning salary and other benefits to determine 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.
