Tax-free supplementary benefits - DISCONTINUED
The description no longer applies
Only valid for the period January 2015 to December 2015
Brief information on tax-free supplementary benefits
This description no longer applies.
Only valid for the period:
- from and including January 2015
- to and including December 2015
If you provide information within the valid period, specify payments to National Insurance Scheme members who are undertaking vocational measures, to whom supplementary benefits are paid at a fixed rate in order to cover documented expenses for books and educational materials.
The description is only to be used for benefits from the Norwegian Labour and Welfare Administration (NAV).
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, tax-free supplementary benefits |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rule | - |
| Additional information | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “tax-free supplementary benefits”.
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.
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
The Norwegian Tax Administration uses the information in checks.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
