The a-melding guide

Salary and other benefits from foreign diplomatic or consular missions that are not liable to tax in Norway

Updated: 08 December 2021

Concerns salary and other benefits from foreign diplomatic or consular missions that are not liable to tax in Norway.

Brief information about salary and other benefits from foreign diplomatic or consular missions that are not liable to tax in Norway

Specify salary, etc. from foreign diplomatic or consular missions to employees who are not Norwegian citizens or who are not permanently resident in Norway.

A special tax exemption applies to the administrative or technical personnel of a foreign state's diplomatic or consular mission. It is a condition that the person is not a Norwegian citizen or permanently resident in Norway. The same applies to members of these people’s families.

The information you must provide

Amount	NOK x
Type of salary or benefit	Cash benefit, salary, etc. from foreign diplomatic or consular mission that is not liable for tax in Norway
Subject to withholding tax	No
Basis for employer's national insurance contributions	Yes/No
Tax and contribution rules	-
Additional information
Resident for tax purposes	Country code

Amount

Specify the gross amount.

Type of salary or benefit

Specify “cash benefit” and “salary, etc. from foreign diplomatic or consular missions that is not liable for tax in Norway”.

Subject to withholding tax

The benefit is not subject to withholding tax.

An exemption from the obligation to deduct withholding tax is given for consular officials of a foreign state who are on a posting.

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.

Employer’s national insurance contributions must not be paid on salary or other remuneration to persons who are exempt from national insurance contributions in Norway under Articles 33 and 37 of the Vienna Convention on Diplomatic Relations. If the employee is not covered by Articles 33 and 37 of the Vienna Convention, ordinary rules apply regarding employer's national insurance contributions.

Tax and contribution rules

You cannot use special tax and contribution rules for this benefit.

Additional information

Specify the country code for the country in which the income recipient is 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.