Youth programme benefit
Used only by the Norwegian Labour and Welfare Administration (Nav). It applies to the youth programme benefit being trialled in six municipalities on the Norwegian mainland.
Brief information about the youth programme benefit
The youth programme is a full-time programme for young people between the ages of 18 and 30 who need help from Nav to enter the workforce or get an education. The programme includes individual follow-ups and work-oriented activities. Participants may receive financial support through the youth programme benefit. The benefit is taxed as salary and is paid monthly for as long as they participate in the programme.
Circular concerning the regulations on trials with youth programmes and the youth programme performance - Lovdata (in Norwegian only)
The Labour Market Services Act (Labour Market Act) - chapter 5, Labour market schemes, etc. - Lovdata (in Norwegian only)
The information you must provide
|
Amount |
NOK x |
|
Type of salary or benefit |
cash benefit, youth programme benefit |
|
Subject to withholding tax |
yes |
|
Basis for employer's national insurance contributions |
no |
|
Tax and contribution rule |
- |
|
Period (in cases of retroactive payment) |
start date and end date |
Amount
Specify the gross amount.
Type of salary or benefit
Enter "cash benefit" and "youth programme benefit".
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You do not deduct withholding tax if the amount to be deducted is less than the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the benefit.
Tax and contribution rule
There is no special rule. It follows the ordinary rules for benefits from Nav.
Additional information
- Period (applies to back payments only)
Specify the start date and end date that the benefit concerns.
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.
Back payments
If you need to make back payments, then you must specify the amount and the period it concerns in the calendar month in which you paid the amount.
Example
NAV is to make a back payment of NOK 10,000 to William for the period 1 January 2022 to 31 December 2022.
| Amount | NOK 10,000 |
Additional information |
|
| Period | 1 January 2022 to 31 December 2022 |
They also report other obligatory information.
Several income years
If a back pay is a paymentfor several income years, then you must split the amount into several transactions with one transaction for each income year.
Example
NAV is to make a back payment of NOK 20,000 to Ella for the period 1 January 2021 to 31 December 2022.
| 2021 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2021 to 31 December 2021 |
They also report other obligatory information.
| 2022 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2022 to 31 December 2022 |
They also report other obligatory information.
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 we use the information for
The Tax Administration uses information about salary and other benefits to determine income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information in the preparation of statistics.
Applicable regulations
These regulations are only available in Norwegian.
