Scholarships not subject to withholding tax
Concerns scholarships for education, travel, etc. not subject to withholding tax.
Brief information concerning scholarships not subject to withholding tax
Specify scholarship for education, travel, etc. not subject to withholding tax.
Concerns
- deductible additional expenses, or
- special expenses linked to realisation of the scholarship's purpose when the expenses are documented.
You should not specify reimbursements of tax-free costs for education, for example.
See also the explanatory information concerning scholarship in the Tax ABC (in norwegian only)
Documentation requirements
To receive a scholarship without the deduction of withholding tax, the income recipient must
- prepare and sign a statement concerning the amount and nature of the expense that has been incurred, and
- the payer must have no reason to assume that the payment will lead to a surplus.
If you pay the scholarship before the expense is incurred, the withholding tax deduction may only be omitted if, before the payment is made, the income recipient submits an estimate of the amount and nature of the anticipated expenses.
The income recipient must provide the payer with a final statement and vouchers as soon as possible and within no more than one month after the expense has been incurred.
If the documentation requirements are not met, the scholarship will be subject to withholding tax.
The information you must provide
Amount | NOK x |
Type of salary or benefit | Expense allowance, scholarship |
Subject to withholding tax | No |
Basis for employer's national insurance contributions | No |
Tax and contribution rules | If relevant |
Additional information | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and “scholarship”.
Subject to withholding tax
The benefit is not subject to withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the benefit.
Tax and contribution rules
If the income recipient fulfils the conditions, you must use the following tax and contribution rules:
This tax and contribution rule concerns:
- income recipients who are covered by the Jan Mayen Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Jan Mayen and the Norwegian dependencies” for salary and other benefits.
You must also specify “Jan Mayen and the Norwegian dependencies” for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Jan Mayen and the Norwegian dependencies regarding trade union fees and premium for pension scheme.
See also the detailed information concerning Jan Mayen and the Norwegian dependencies
This tax and contribution rule concerns:
- income recipients who are covered by the Svalbard Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.
You must also specify "Svalbard" for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.
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 scholarships not subject to withholding tax to pre-complete the tax return and for control purposes.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.