Salary and other remuneration earned on the Norwegian continental shelf from businesses engaged in aquaculture, mineral activities, exploitation of renewable energy resources, or carbon management – foreign nationals
Concerns salary and other remuneration earned on the Norwegian continental shelf from businesses engaged in aquaculture, mineral activities, exploitation of renewable energy resources, or carbon management and paid to an income recipient who is resident abroad for tax purposes.
Brief information about salary and other remuneration earned on the Norwegian continental shelf from businesses engaged in aquaculture, mineral activities, exploitation of renewable energy resources, or carbon management – foreign nationals
Specify salary and other remuneration which has been earned on the Norwegian continental shelf, and paid to an income recipient who is resident abroad for tax purposes from companies engaged in the following types of activities:
- Mineral activities on the Norwegian continental shelf
- Exploitation of renewable energy resources in the 200-mile zone
- Exercise of carbon management in the 200-mile zone and on the Norwegian continental shelf
- Aquaculture and related activities in the 200-mile zone and on the Norwegian continental shelf
Salary for work performed on-board support vessels
If you pay salary for work performed on-board support vessels, you must indicate that the vessel is a support vessel, as specific provisions apply regarding salary, etc. earned on-board support vessels on the continental shelf. In some cases, tax treaties may provide for exemptions from tax liability.
Resident in the USA for tax purposes
If the recipient is resident in the USA for tax purposes, you must provide additional information concerning salary paid for the first 60 days, as this is not taxable.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Depends on the type of salary or benefit (see below). |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes/No |
| Tax and contribution rules | If relevant |
| Additional information | “ocean, mineral, renewable, carbon” and any additional information that depends on the type of salary or benefit (see below). |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and one of the following salary benefits:
- fixed salary
- hourly wage
- fixed supplement
- irregular supplement linked to worked hours
- public holiday supplement
- irregular supplement linked to non-worked hours
- bonus
- overtime payment
- severance pay
- holiday pay
- other
- deduction from salary for holiday
- fee, piecework, percentage or commission pay
Specific information concerning salary deductions for holiday:
The amount is negative. This income description must only be used in combination with a positive fixed salary amount. See Deduction from salary for holiday.
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You do not deduct withholding tax if the amount to be deducted is less than the minimum thresholds for withholding tax, or an exemption from deduction has been granted/registered NT1 form (confirmation of deduction in the state of residence according to the Nordic Tax Withholding agreement)
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
You can only use this special tax and contribution rule if the benefit was earned on-board a support vessel.
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
Applies from January 2017
Additional information
Always specify: “ocean, mineral, renewable, carbon”.
Generally, you must specify:
- number of hours (concerns hourly wage and overtime remuneration)
- earnings period, from date and to date (start date and any end date for continuous periods of employment on the Norwegian shelf)
- earned on continental shelf
- country of earnings (country code)
- residence for tax purposes (country code)
If the benefit was earned on-board a support vessel, specify:
- number of hours (concerns hourly wage and overtime remuneration)
- earnings period, from date and to date (start date and any end date for continuous periods of employment on the Norwegian shelf)
- earned on continental shelf
- country of earnings (country code = NO)
- residence for tax purposes (country code)
- earned on a support vessel
If the benefit recipient is resident in the USA for tax purposes, specify:
- number of hours (concerning hourly wage and overtime remuneration)
- salary during the first 60 days
- earned on continental shelf
- country of earnings (country code = NO)
- residence for tax purposes (country code = US)
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 to report
Report the benefit in the calendar month in which you paid the amount.
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 salary and other remuneration earned by foreign nationals on the Norwegian continental shelf to pre-complete the tax return and for control purposes.
Statistics Norway (SSB) uses the information for statistical purposes.
