Brief information on shares of catches or proceeds to fishermen who are not taxable for the share income, but who are members of the National Insurance Scheme

Specify shares of catches or proceeds in fishing or hunting to fishermen, both monthly advances on shares of catches or proceeds and settlement in connection with shares of catches or proceeds.

Only applies if the fisherman:

• receives proceeds from sales of catches and
• is resident in another EEA state and
• works on-board Norwegian vessels and
• is not liable for tax in Norway for proceeds from sales of catches
  
  

Fishermen are generally obliged to join the Norwegian National Insurance Scheme, and the Norwegian Tax Administration will determine pensionable income and national insurance contributions.

 

The information you must provide

Amount	NOK x
Type of salary or benefit	Cash benefit, Share of catches only National insurance contributions
Subject to withholding tax	Yes/No
Basis for employer's national insurance contributions	No
Tax and contribution rule	-
Additional information	-

 

 

Type of salary or benefit

Specify “cash benefit” and “Share of catches only National insurance contributions”.

 

 

 

 

 

When you must submit reports

Specify the gross monthly advance on shares of catches or proceeds in the calendar month in which you pay the amount.

You must specify the outcome of settlements of shares of catches/proceeds in the calendar month in which you actually carry out the settlement. This applies regardless of whether the net income from the settlement is positive or negative.

When reporting shares of catches or proceeds in connection with a year-end, the realisation principle must be followed. Benefits earned in year 1 which are paid as settlement for shares of catches/proceeds in year 2 must be specified in the December of year 1.  See also deadlines.

 

Correcting errors

 

What do we use the information for?

NAV uses information concerning salary and other benefits to calculate unemployment benefit 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 determine national insurance contributions. The amount is aggregated with other benefits and transferred to the tax return.

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