Brief information concerning pay and other benefits to foreign artists

Report fees paid to foreign performing artists such as:

• actors
• singers
• musicians
• athletes
• others who are covered by the Foreign Artists Tax Act.

 

The artist must be resident for tax purposes in Norway

Once a foreign artist becomes resident for tax purposes in Norway, you must report pay etc. that you have paid to the artist in the current year during the period before the artist became taxable as a resident.

You must also report what you paid during the year before the artist became resident for tax purposes.

It is only these benefits that you must report as “pay etc. to foreign artists”.

 

Once the artist has become resident in Norway for tax purposes

You must specify pay, etc.  that you pay during the period after the artist became resident for tax purposes as fixed salary, hourly wage, etc. If artists have a net salary employment contract, then you must report with tax and contribution rule “net salary”.

 

Resident abroad for tax purposes

There is a separate scheme for reporting and tax assessment while the artist is resident abroad for tax purposes. The benefits therefore don't have to be specified in an a-melding until the artist becomes resident in Norway for tax purposes. 

 

The information you must provide

Amount	NOK x
Type of salary or benefit	Cash benefit, salary foreign artist
Subject to withholding tax	No
Basis for employer's national insurance contributions	Yes/No
Tax and contribution rules	-
Additional information
Income year	Year
Basis for grossing up	Total net remuneration
Artist tax deducted	Amount may change

 

Amount

report the gross amount you have paid the artist for the current year.

Concerns the period before the artist became resident for tax purposes and what you paid during the year before the artist became resident. You must specify one amount per income year.

 

Type of salary or benefit

report “cash benefit” and “salary foreign artist”. 

 

You must not make withholding tax deductions from remuneration paid to foreign artists, etc. from which tax is deducted in accordance with the provisions of the Foreign Artists Tax Act.

Salary etc. paid during the period after the artist becomes liable for tax as a resident is subject to withholding tax in accordance with the ordinary rules.

 

Basis for employer's national insurance contributions

You must calculate employer’s national insurance contributions on this benefit.

The employer at the time the artist becomes resident for tax purposes is also obliged to calculate and pay employer's national insurance contributions on pay etc. paid to the artist in the relevant income year during the period before the artist became resident.

Exceptions:
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.

 

 

Additional information

• Income year
  The employer at the time the artist becomes resident in Norway for tax purposes is obliged to submit information concerning pay, etc. paid to the artist during the previous or current year during the period before the artist became liable to pay tax as a resident. When reporting pay for two income years, you must state the amount for each year.
  
  
• Basis for grossing-up
  report the total net remuneration (taxable part). This means the basis for grossing-up for artists who have a net salary arrangement. This basis includes cash pay and payments in kind, expense allowances etc. subject to withholding tax (taxable part only). The taxable part should be calculated pursuant to Norwegian rules.
  
  
• Artist tax deducted
  report the amount that was deducted in accordance with the Foreign Artists Tax Act until the artist became resident for tax purposes.

 

 

When you must submit reports 

When a foreign artist becomes resident for tax purposes, the employer at the time the artist becomes resident in Norway is obliged to submit information concerning pay etc. paid to the artist during the current year before the artist became liable to pay tax as a resident.

Until the date on which the artist becomes liable to pay tax as a resident, notification form RF-1091 must be submitted to the Central Tax Office – Foreign Tax Affairs in the normal way. The salary reporting obligation also applies to this period.

Salary etc. paid during the period after the artist became liable to tax as a resident must be specified as fixed salary, hourly wage, etc.

 

Correcting errors

 

What do we use the information for

NAV uses the information for control purposes.

The Norwegian Tax Administration uses information concerning pay to foreign artists, and the amount is aggregated with other cash benefits and transferred to the tax return. Information concerning income year, artist tax deducted and the grossing-up basis is not specified in the tax return.

Statistics Norway (SSB) uses the information for statistical purposes.