Tax-free employment income for children under 13
Concerns salary and other cash benefits of up to NOK 10,000 to children under 13 at the end of the income year
Brief information concerning tax-free employment income for children under 13
Specify employment income up to NOK 10,000 to children under 13 at the end of the income year.
The tax-free threshold amount concerns the total employment income, not per employer. If the threshold amount is exceeded, the surplus amount will be taxable.
The tax exemption applies to income earned through specific work. Passive fees, such as for the photography of babies for advertising purposes, are not covered.
Tax-free salary up to NOK 10,000 from one employer does not prevent tax-free salary below the reporting obligation threshold from another employer.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Depends on the type of benefit (see below) |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | - |
Additional information: |
|
| Description | Tax-free employment income for children under 13 |
| For hourly wage and overtime remuneration | No. of hours |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and one of the following incomes:
- Fixed salary
- Hourly wage
- Fixed supplement
- Irregular supplement linked to worked hours
- Public holiday supplement
- Irregular supplement linked to non-worked hours
- Bonus
- Overtime payment
- Severance pay
- Directors' fees and remuneration associated with holding office
- Holiday pay
- Other
- Deduction from salary for holiday (amount must always be negative)
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
- Description
Specify “tax-free employment income - children under 13”. - For hourly wage and overtime remuneration
If you specify hourly wage or overtime remuneration, you must also specify the number of hours.
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 the information for control purposes.
The Norwegian Tax Administration uses information concerning tax-free employment income for children under 13 The amount is aggregated and transferred to the parents’ tax returns, and amounts which exceed NOK 10,000 are taxed.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
