Pay and other benefits to foreign artists
Concerns fees, pay and other benefits paid to foreign artists who are covered by the Foreign Artists Tax Act and become resident in Norway for tax purposes.
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”.
Subject to withholding tax
The benefit is not subject to withholding tax.
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.
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
You cannot use special tax and contribution rules for this benefit.
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.
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 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
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 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.
Applicable regulations
These regulations are only available in Norwegian.