Tax-free contributions to day care centres which are not company day care centres - DISCONTINUED
The description no longer applies
Valid for the period January 2015 to December 2018
Brief information concerning tax-free contributions to day care centres which are not company day care centres
This description no longer applies.
Only valid for the period:
- from and including January 2015
- to and including December 2018
From 2019 employer's contributions is taxable and must be specifies as payment in kind subject to withholding tax – unspecified.
Specify the employer's tax-free contributions to day care centres which are not company day care centres, limited to a maximum of NOK 3,000 per month per place when the employee's own contribution corresponds to the maximum price.
Exemption:
If the employee's personal contribution is less than the maximum price, the employer's contributions must be treated as taxable as regards the part that corresponds to the difference between the maximum price and the personal contribution.
The tax liability is based on the assumption that the reduction in personal contribution is due to the employer's contribution to the day care centre. Any taxable part of the contribution must be reported in the normal way as a payment in kind subject to withholding tax – unspecified.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Payment in kind, contribution to day care centre place |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | - |
| Additional information | - |
Amount
Specify the employer’s contribution.
Type of salary or benefit
Specify “payment in kind” and “contribution to day care centre place”.
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 you must submit reports
Specify the benefit in each calendar month in which the employee has the day care centre place at his disposal.
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 does not use the information.
The Norwegian Tax Administration uses information concerning contributions to day care centre places 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.
