Pay after death
Concerns salary, holiday pay and other benefits which the deceased earned prior to their death, but had no actual or legal claim to before their death.
Brief information concerning salary after death
Specify salary, bonuses, holiday pay and other benefits which the deceased had earned prior to their death, but had no actual or legal claim to before their death.
This applies when:
- the income was earned before, but paid after the date of death. The income is taxable in respect of the decedent estate, sole heir or surviving spouse/cohabitant in undivided possession of the estate as general income (capital income) and must be specified for the deceased as salary after death.
The does not apply when:
- Income is earned and paid after the date of death. If the income is earned and paid after the date of death, any amount up to 1 ½ times the National Insurance Scheme basic amount will be tax free and must be reported as tax-free back pay after death. The amount that exceeds 1 ½ of the National Insurance Scheme basic amount is taxable and must be reported as back payment of wages and pension upon death.
The description applies:
- from January 2017 onwards.
You must specify salary after death prior to 2017 as capital income.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, salary after death |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | - |
| Additional information | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “salary after death”.
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.
Examples
Ola died on 10 April. He had a fixed salary of NOK 60,000 and his salary was paid on the 15th of each month. The salary earned during the period from 1 to 10 April amounted to NOK 20,000, and holiday pay accrued for last year and the current year collectively amounts to NOK 95,000.
| Amount | 115,000 |
| Type of salary or benefit | Cash benefit, salary after death |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
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
Income that is earned before the death but recognised after the death is taxable for the decedent estate, sole heir or spouse/cohabiting partner in undivided possession of the estate. The Norwegian Tax Administration uses the amount to assess taxable amounts as general income (capital income).
Applicable regulations
These regulations are only available in Norwegian.
