Shares of catches or proceeds (including minimum share) to fishermen
Concerns shares of catches or proceeds to fishermen and hunters.
Brief information about shares of catches or proceeds to fishermen
Specify shares of catches or proceeds to fishermen. Concerns both monthly advances on shares of catches and settlements in connection with shares of catches.
Advances
According to the tariffs, advances must be paid to crew members each month during the period between settlements of shares of catches. These advances must be paid even if the vessel is not in use for fishing purposes. The advance is then offset later in the settlement of shares of catches. You must report the advances in the months they are payed.
Settlement of shares of catches
In the fishing and hunting industries, it is common to settle shares of catches once or twice a year. Allowance for the crew could for example take place in July for the first six-month period, and in December/January for the second six-month period.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, fee |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rule | If relevant |
Additional information: |
|
| Number of days | x days |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “fee”.
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 do not calculate employer’s national insurance contributions on the benefit.
Tax and contribution rule
If the income recipient fulfils the conditions, you must use the following tax and contribution rule:
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
- Number of days
Specify the number of days with participation in fishing or hunting.
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 income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
