Brief information concerning salary from the Norwegian State earned abroad

Specify benefits from the Norwegian State paid to Norwegian citizens who are resident abroad for tax purposes where the benefit has been earned abroad.

Persons who receive salary from the Norwegian State can include persons who work for:

• the foreign service as an employee of the Ministry of Foreign Affairs 
• peace-keeping forces as an employee of the Norwegian Armed Forces 
• Norges Bank 
• international organisations or institutions and are paid by the Norwegian State.

The salary must be taxed separately if the income recipient is resident outside Norway for tax purposes. The benefit must therefore be specified. This can'not be deduced from the fact that the declarant is the Norwegian State, as these tax rules also cover earmarked salaries from the State paid to employees of international organisations. The payments are made by the organisation, but the salary actually originates from the Norwegian State.

Temporary work stays abroad
The income description must not be used for temporary work stays abroad (not tax resident in another country). For salary from the Norwegian State on temporary work stays abroad, use the income description Pay and other remuneration for work carried out abroad - The Tax Adiministration

Private employer, State funds
Salaries from State enterprises which operate on a commercial basis are subject to the ordinary rules. Salaries which are paid by a private employer, but where State funds are earmarked for a specific number of people for specific tasks must be considered to constitute salary paid by the Norwegian State. It is not sufficient for the employer to receive grants from the State when the grants are not earmarked for specific positions.

Holiday pay
You must specify holiday pay on “salary from the Norwegian State which is earned abroad” for previous income years as holiday pay earned abroad in previous years.

 

The information you must provide

Amount	x NOK
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
Tax and contribution rules	If relevant
Additional information:
Description	Salary from the Norwegian State earned abroad
No. of hours	for hourly wage and overtime remuneration
Country of earnings	country code

 

You must also specify the number of hours with the description “hourly wage” or “overtime remuneration".

 

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
• Irregular supplement linked to non-worked hours 
• Bonus
• Overtime payment 
• Severance pay
• Holiday pay
• Other
• Deduction from salary for holiday (amount must always be negative)

 

 

 

Tax and contribution rules

If the income recipient fulfils the conditions, you must use the following tax and contribution rule:

 

Additional information

• Description
  Specify “salary from the Norwegian State earned abroad”. 
  
  
• No. of hours
  If you specify hourly wage or overtime remuneration, you must also specify the number of hours.
  
  
• Country of earnings
  Specify the country code for the country in which the income was earned.

 

 

 

 

Correcting errors

 

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 income from the Norwegian State earned abroad. This income must be taxed separately if the recipient is resident outside Norway for tax purposes; see the Tax Act, Section 2-3 first paragraph (g). The amount is transferred to the tax return.

Statistics Norway (SSB) uses the information for statistical purposes.