Tax-free allowances under a special agreement entered into by the Ministry of Foreign Affairs, etc.
Concerns allowances under a special agreement concerning supplements, allowances and benefits.
Brief information concerning tax-free allowances under a special agreement entered into by the Ministry of Foreign Affairs, etc.
Specify allowance under a special agreement concerning supplements, allowances and benefits in the foreign service and other similar agreements insofar as the allowance is tax-free. Allowances paid to Norwegian civil servants abroad are tax-free pursuant to Section 5-15(1)(d) of the Tax Act.
Foreign service allowances paid to other taxpayers are tax-free provided that
- the payment is determined in accordance with rates, documentation requirements and other provisions stipulated in a tariff agreement, and that
- no part of the allowance is determined to provide remuneration for work in addition to the cost coverage.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Expense allowance, allowance, special agreement international |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | - |
| Additional information | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify "expense allowance” and “allowance, special agreement international”.
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
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 the information for control purposes. If the allowance results in a taxable surplus, the amount must be transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
