Salary and other remuneration not liable to tax for a person who is a member of the Norwegian National Insurance Scheme
Concerns salary and other remuneration which is not liable for tax, but where the recipient is covered by the Norwegian National Insurance rules as a cross-border commuter, airline personnel, etc.
Brief information concerning salary and other remuneration not liable to tax for a person who is a member of the Norwegian National Insurance Scheme
Specify salary and other remuneration not liable to tax for a person who is a member of the Norwegian National Insurance Scheme in order to assess national insurance contributions and employer’s national insurance contributions.
Common to the persons that this concerns is that either Norwegian domestic law or a tax treaty means that the income will not be taxable, but the EEA regulations concerning National Insurance Scheme membership mean that the recipient is covered by the Norwegian National Insurance rules.
This applies for example to:
- Cross-border commuters who are resident in Sweden or Finland and work in Norway. A cross-border commuter is a person who is taxable as a resident of a municipality which is immediately adjacent to the national border between Norway and Sweden or that between Norway and Finland and who earns salary for work performed in a municipality which is immediately adjacent to the same national border in the other country. Cross-border commuters must pay tax in their home country on salary earned in Norway. This applies regardless of whether the employer is a public or private sector organisation. An income recipient who has documented to the Tax Administration that he or she meets the requirements for being a cross-border commuter will receive a tax deduction card showing the national insurance contributions that must be paid.
- Foreign employees with a Norwegian employer who are engaged in land transport in two or more EEA countries, provided that the pay is earned abroad.
- Airline personnel with a Norwegian employer, who are resident abroad and work in two or more EEA countries.
- Persons who are resident for tax purposes in another Nordic country and work on board Norwegian-registered fishing vessels. Concerns income earned both in and outside Norwegian territorial waters.
- Persons who are resident for tax purposes in another EEA country and work on-board Norwegian-registered fishing vessels. Only concerns income earned outside Norwegian territorial waters.
The information you must provide
Amount | NOK x |
Type of salary or benefit | Depends on the type of benefit (see below) |
Subject to withholding tax | Yes |
Basis for employer's national insurance contributions | Yes/No |
Tax and contribution rules | - |
Additional information: |
|
Description | Salary and other remuneration not liable for tax |
No. of hours | For hourly wage and overtime remuneration |
Resident for tax purposes | Country code |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and one of the following incomes:
- Fixed salary
- Hourly wage
- Fixed supplement
- Irregular supplement linked to worked hours
- Public holiday supplement
- Fees, piecework, percentage or commission
- Irregular supplement linked to non-worked hours
- Bonus
- Overtime payment
- Severance pay
- Holiday pay
- Other
- 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.
Basis for employer's national insurance contributions
You must calculate employer’s national insurance contributions on this benefit.
In the case of income recipients who are resident in another EEA country and work on-board Norwegian-registered fishing vessels, product tax will replace employer's national insurance contributions.
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.
Tax and contribution rules
You cannot use special tax and contribution rules for this benefit.
Additional information
- Description
Specify “salary and other remuneration not liable for tax”. - No. of hours
If you report hourly wage or overtime remuneration, you must also specify the number of hours. - Resident for tax purposes
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.
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 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 to assess national insurance contributions and employer's national insurance contributions.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.