Payments in kind subject to withholding tax – unspecified
Concerns payments in kind subject to withholding tax which do not require separate itemisation.
Brief information concerning unspecified payments in kind subject to withholding tax
Specify unspecified payments in kind subject to withholding tax.
This applies for example to:
- taxable benefit of free work clothes
- taxable value of gifts in employment relationships
- holiday travel paid by the employer
- free electricity
- free newspaper - normally all such subscriptions, but private access to one or more newspapers or news services covered by the employer will not be taxable if the employee has a work-related need to use the service.
- spouse/family accompanying a taxpayer on business travel paid for by his/her employer
- taxable benefit of road toll subscription/road charges, season tickets and travel cards paid for by the employer
- taxable benefit from employer's contribution to day care centre for the employee's children
- personal membership which gives the employee the right to use fitness centre, training centre etc. for free
-
coverage of taxable contents services. Read about jointly invoiced services covering electronic services (EKOM) here
The income recipient may be resident for tax purposes either in Norway or abroad.
See Skatte-ABC Payments in kind in an employment (in norwegian only).
Read more about taxable and tax-free work place welfare measure in Skatte-ABC (in norwegian only)
Overtime subsistence
If an employer covers the cost of a meal in connection with continuous work in excess of 10 hours in an amount which exceeds the threshold amount of NOK 200, the excess amount must be declared here. The same applies to the full amount if the requirement for continuous work in excess of 10 hours is not met. If the cost of the meal is covered through a reimbursement, you must specify the excess amount as “cash benefit, other".
Read more about overtime subsistence.
Welfare measures
Benefits in the form of employment-related welfare measures are normally considered to constitute taxable income for the employee. Exemption from tax liability applies if the measure consists of a payment in kind and is considered to be a reasonable welfare measure. If a welfare measure is taxable, you must declare it here, if no other income description is appropriate.
More information about gifts and travel paid by employer
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Payment in kind – other |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes/No |
| Tax and contribution rules | If relevant |
Additional information if the salary og benefit is earned abroad or earned on a continental shelf: |
|
| Earned on the continental shelf | Yes/no if relevant |
| Country of earnings | Country code if the benefit was earned abroad |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “payment in kind” and “other”.
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 threshold for withholding tax.
In the case of payments in kind, you must make the deduction from the cash benefits as far as possible. You must notify the tax office via Altinn if the total withholding tax deductions exceed the cash benefits.
Basis for employer's national insurance contributions
You must calculate employer’s national insurance contributions on this benefit.
Exemption:
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
If the income recipient fulfils the conditions, you must use the following tax and contribution rules:
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
See also the detailed information concerning the special allowance for seafarers
This tax and contribution rule concerns:
- income recipients who are covered by the Jan Mayen Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Jan Mayen and the Norwegian dependencies” for salary and other benefits.
You must also specify “Jan Mayen and the Norwegian dependencies” for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Jan Mayen and the Norwegian dependencies regarding trade union fees and premium for pension scheme.
See also the detailed information concerning Jan Mayen and the Norwegian dependencies
This tax and contribution rule concerns:
- income recipients who are covered by the Svalbard Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.
You must also specify "Svalbard" for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.
If you submit an a-melding for a tax-free organisation, you can use the following tax and contribution rule:
If you submit an a-melding for a tax-free organisation (tax-free companies, associations and institutions referred to in Section 2-32 first paragraph of the Tax Act), you can specify “tax-free organisation” for the salary or benefit.
If you do this, you won't need to consider whether the income recipient will pass the reporting obligation threshold of NOK 10,000 during the year. The specification must be used from the first krone and for payments throughout the whole year.
See also the detailed information concerning tax-free organisation
If the benefit was earned abroad and/or on a foreign continental shelf:
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
See also the detailed information concerning the special allowance for seafarers
This tax and contribution rule concerns:
- income recipients who are covered by the Svalbard Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.
You must also specify "Svalbard" for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.
The tax and contribution rule for Svalbard cannot be used with the specification “earned on continental shelf”.
Additional information
- Earned on the continental shelf
If the income was earned abroad you must Yes og No under “earned on continental shelf”. You can't combine the tax and contribution rule Svalbard with income earned on a continental shelf. - Country of earnings
Specify the country code if the benefit was earned abroad.
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
Specify the benefit in the calendar month in which you provided the benefit.
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 information concerning salary and other benefits to calculate unemployment benefits and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
The Norwegian Tax Administration uses information concerning unspecified payments in kind subject to withholding tax to pre-complete the tax return and for control purposes.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
