Share of catch or proceeds (including minimum share) to fishermen who are not taxable for the share income, but who are a member of the National Insurance Scheme
Concerns shares of catches or proceeds to fishermen who are not taxable for the share income, but who are members of the National Insurance Scheme.
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 | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “Share of catches only National insurance contributions”.
Subject to withholding tax
The benefit must generally be specified as subject to withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the 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 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
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 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.
Applicable regulations
These regulations are only available in Norwegian.