Salary to guardians from the County Governor
Concerns salary paid to guardians by the County Governor.
Brief information concerning salary paid to guardians by the County Governor
Specify payments made by the County Governor to guardians or representatives who are remunerated under Section 30 of the Guardianship Act or Section 98(f) of the Immigration Act.
You can specify all remuneration even if the income is not taxable for the recipient.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, salary to guardian from the County Governor. |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes |
| Tax and contribution rules | - |
| Additional information: | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “salary to guardian from the County Governor”.
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.
Work as a guardian or representative which is remunerated under Section 30 of the Guardianship Act or Section 98(f) of the Immigration Act is exempt from the reporting obligation in the case of payments of up to NOK 6,000 per person per year, but employer's national insurance contributions must be calculated on the full amount when the payment originates from the County Governor.
Tax and contribution rules
You cannot use special tax and contribution rules for this benefit.
Additional information
No additional information.
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 benefits to assess income. The amount is aggregated with other benefits and transferred to the tax return. Amounts which are below the required information duty are not transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
