Tax-free severance pay and additional severance pay
Concerns tax-free severance pay and additional severance pay in accordance with the transitional rule.
Brief information concerning tax-free severance pay and additional severance pay
Specify tax-free severance pay and additional severance pay in accordance with a collective agreement which is covered by the transitional rule.
Tax exemption abolished from 2016 onwards
Employers may not pay tax-free severance pay or additional severance pay after 2016. The tax exemption for severance pay and additional severance pay has been abolished from the 2016 income year onwards.
Transitional rule
A transitional rule has been introduced for employees who prior to 1 January 2016 fulfil the conditions for receiving severance pay under an agreement between the confederations for employees and employers and for employers who have entered into an agreement concerning the payment of additional severance pay.
These employees have a right to receive severance pay/additional severance pay entirely or partially tax-free, regardless of whether payment is made after 1 January 2016.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, severance pay |
| 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 “cash benefit” and “severance pay”.
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 the information for control purposes.
The Norwegian Tax Administration uses information concerning tax-free severance pay and additional severance pay for control purposes.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
