The description is new (2019)
Concerns tips which the employee receives from the employer, as well as tips which have been received directly from customers.
Brief information about tip
State the amount of tips which the employee receives from the employer, as well as tips which have been received directly from customers. It does not matter how tips are paid or settled or how the employee is remunerated. The employer must keep track of the amount of tips that accrues to employees and the allocation between them.
The information you must provide
|Type of salary or benefit||cash benefits, tips|
|Subject to withholding tax||Yes|
|Basis for employer's national insurance contributions||Yes/No|
|Tax and contribution rules||If relevant|
|Country of earnings||Country code if the benefit was earned abroad|
Specify the gross amount.
Type of salary or benefit
Specify "cash benefits" and "tips".
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You don't have to make withholding tax deductions if the amount to be deducted is less than the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You must calculate employer’s national insurance contributions on this benefit.
You don't have to calculate employer’s national insurance contributions when the income recipient:
- is covered by the national insurance legislation of another country in accordance with a convention or the EEA Agreement
- is a foreign employee who is not a member of the Norwegian National Insurance scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters
Tax and contribution rules
If the income recipient fulfils the conditions, you must use the following tax and contribution rules:
Special allowance for seafarers
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
This tax and contribution rule concerns:
- income recipients who are covered by the Svalbard Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.
You must also specify "Svalbard" for the associated withholding tax.
Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.
If you submit an a-melding for a tax-free organisation, you can use the following tax and contribution rule:
If you submit an a-melding for a tax-free organisation (tax-free companies, associations and institutions referred to in Section 2-32 first paragraph of the Tax Act), you can specify “tax-free organisation” for the salary or benefit.
If you do this, you won't need to consider whether the income recipient will pass the reporting obligation threshold of NOK 10,000 during the year. The specification must be used from the first krone and for payments throughout the whole year.
- Country of earnings
Specify the country code for the country in which the income was earned if the benefit was earned abroad.
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.
When you must submit reports
Specify the benefit in the calendar month in which you paid the amount.
If you have received an error message (MAGNET/EDAG)
Invalid value for this calendar month
This income has been reported with incorrect information and is invalid
Information on earnings period 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 information concerning salary and other benefits to assess income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
These regulations are only available in Norwegian.