In brief: Salary and other benefits to foreign performing artists and sportspersons 

Applies to fees paid to foreign performing artists and sportspersons such as: 

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

 

When the performing artist is tax resident in another country 

There is a separate scheme for reporting and settling artist tax for foreign performing artists and sportspersons who are tax resident in another country and taxed in Norway pursuant to the Foreign Artist Tax Act. Benefits that must be reported in RF-1091 and RF-1092 must not be reported in the a-melding.  

It is only when the artist becomes tax resident in Norway that the benefits on which artist tax has been deducted must be declared in the a-melding. Only benefits that artist tax has already been deducted from must be reported as "salary etc. to foreign artists". 

 

When the performing artist becomes resident in Norway for tax purposes 

When a foreign performing artist becomes resident in Norway for tax purposes, you must use the a-melding to report salary etc. that you have paid to the artist during the current year in for the period before the artist became tax liable as resident. 

You must also report what you have paid to the artist in the year before they became resident. The tax liability pursuant to the Foreign Artist Tax Act is also changed to the Taxation Act for the year before the artist became resident. 

If you have already submitted RF-1092 for the benefits you must now enter in the a-melding, you must also submit a correction of the RF-1092. For conversion of paid artist tax to ordinary tax deduction, see the information under the subject "Subject to withholding tax". 

You should also read "After the performing artist has become 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

State the gross amount you have paid to the artist for the current year. 

Applies to the period before the artist became tax liable as resident and what you have paid to the artist in the year before they became resident. You must state one amount per income year. 

 

Type of salary or benefit

Enter "cash benefit" and "salary foreign artist".  

 

Benefits that artist tax has already been deducted from are not subject to withholding tax. 

You must not make withholding tax deductions from fees paid to foreign artists, etc. from which artist tax is deducted in accordance with the provisions of the Foreign Artists Tax Act. To convert artist tax to ordinary tax deduction, you must send a request to the International Tax Collection Office in addition to submitting a correction to RF-1092.  

 

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 tax liable as resident must calculate and pay employer's national insurance contributions on salary, etc. made to the artist in the relevant income year in the period before the artist becomes tax liable as 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 deducted in accordance with the Foreign Artist Tax Act until the artist became resident for tax purposes. To convert deducted artist tax to an ordinary tax deduction, you must send a request to the International Tax Collection Office in addition to submitting a correction to RF-1092.

 

 

When to report  

When a foreign artist becomes resident for tax purposes, the employer at the time must submit information about salary, etc. paid to the artist during the current year for the period before the artist becomes tax liable as resident. 

Until the date on which the artist becomes tax liable as resident, form RF-1091 and the report of withholding tax for foreign artists, form RF-1092, must be submitted to the Tax Administration in the usual manner. The obligation to report salary also applies to this period. 

 You should also read "After the performing artist has become resident in Norway for tax purposes". 

 

Correcting errors

 

What we use the information for 

NAV uses the information for audits. 

The Tax Administration uses information concerning salary 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 in the preparation of statistics. 

After the performing artist has become resident in Norway for tax purposes 

Salary, etc. that you pay in the period after the artist has become resident for tax purposes from which artist tax has not previously been deducted, must be reported as ordinary fixed salary, hourly wage, etc. For artists under a net salary scheme, you must use the tax and contribution rule "net salary". 

Salary, etc. paid in the period after the artist has become tax liable as resident is subject to withholding tax according to ordinary rules.