Pay from charitable or benevolent organisations
- Updated: 3/7/2018
Applies to pay and remuneration from charitable or benevolent institutions or organisations.
Brief information about pay and remuneration from charitable or benevolent organisations
Specify pay for which there is no obligation to pay employer’s national insurance contributions, and which is paid from a charitable or benevolent organisation or institution.
Charitable and benevolent institutions and organisations are not required to pay employer’s national insurance contributions for paid work that is not linked to the taxable commercial activity of the institution or organisation, within certain thresholds.
Charitable and benevolent institutions and organisations which come under the thresholds for exemption from employer’s national insurance contributions can use a simplified a-melding.
This applies for example to:
- humanitarian and social organisations, such as the Norwegian Red Cross, public health organisations, etc.
- sports organisations and sports clubs
Simplified a-melding for charitable and benevolent organisations or ordinary a-melding
How you submit the information depends on how much you pay in the course of an income year. You will find information about the thresholds on the forms page.
What information you should provide if you submit an ordinary a-melding
|Type of salary or benefit||cash benefits, remuneration from charitable or benevolent institutions or organisations|
|Subject to payroll withholding tax||Yes|
|Basis for employer’s national insurance contributions||No|
|Tax and contribution rules||-|
Specify the gross amount.
Type of salary or benefit
State “cash benefit” and “remuneration from charitable or benevolent institution or organisation”.
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You don't have to make withholding tax deductions if the amount to be deducted is less than the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You must 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.
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.
When you must submit reports
Submit the form for a simplified a-melding for charitable or benevolent organisations (A05) every time you have paid salary.
If you submit an ordinary a-melding, you must specify the benefit in the calendar month in which you paid the amount.
If you have used a simplified a-melding for charitable or benevolent organisations (A05) and need to correct an error, you will find information about how to correct errors on the forms page.
If you have submitted an ordinary a-melding, see the various ways you can make corrections here:
Invalid value for this calendar month
This income has been reported with incorrect information and is invalid
Information on earnings period is invalid
What we use the information for
NAV uses information concerning salary and other benefits to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
The Norwegian Tax Administration uses information concerning salaries and other benefits to pre-complete the tax return and for control purposes.
Statistics Norway (SSB) uses the information for statistical purposes.
These regulations are only available in Norwegian.
- Skatteforvaltningsloven § 7-2
- Skatteforvaltningsforskriften § 7-2-1
- Skatteforvaltningsforskriften § 7-2-9
- Skattebetalingsloven § 5-6
- Skattebetalingsloven § 5-8
- Skattebetalingsforskriften § 5-10-20
- Folketrygdloven § 23-2
- Folketrygdloven § 25-10
- Folketrygdloven § 21-4
- Statistikkloven § 2-2