Brief information about the tax and contribution rule

Salary or other benefits for work performed on Jan Mayen or the Norwegian dependencies in the Antarctic are taxed in accordance with the provisions of the Svalbard Tax Act if an individual period of residence linked to the work exceeds 30 days.

You must use this tax and contribution rule for income recipients who have a continuous period of residence on Jan Mayen or the dependencies exceeding 30 days.

Sickness benefit and salary during sickness are taxed according to the same rules if the employee is resident on Jan Mayen or the Norwegian Antarctic dependencies during a period of sickness.

The Norwegian Antarctic dependencies are Queen Maud Land, Bouvet Island and Peter I Island.

In addition to information on the period of residence you must specify benefits, withholding tax, national insurance contributions and deduction with Jan Mayen and the Norwegian dependencies in the Antarctic. As for employer’s national insurance contributions the same rules apply for Jan Mayen and the Norwegian Antarctic dependencies as for Svalbard.

Read more about the tax rules for Jan Mayen and the Norwegian Antarctic dependencies in the Tax-ABC (norwegian only)

Read more about the PAYE scheme for Svalbard

 

Continuous residence period in excess of 30 days

If a person is resident on Jan Mayen or the dependencies for more than 30 days without leaving the place, we consider this to be a continuous period of residence. This also applies to periods of residence that extend over a year-end.

How to calculate the period of residence:

• count the number of consecutive days
• doesn't  include travel days to and from
• leaving Jan Mayen or the dependencies will end the continuous period of residence and the count restarts

If a person works on Jan Mayen for 14 days, spends a weekend on the mainland, and then works another 20 days on Jan Mayen, this is considered two periods of residence of less than 30 days. You must therefore not use the tax and contribution rule for these periods.

 

The information you must provide

You must specify information about the employees residence period on Jan Mayen and the Norwegian dependencies at least once per stay. As long as the employee stays on Jan Mayen and the Norwegian dependencies you can repeat the information about the residence period each time you send an a-melding. You must, in addition to other obligatory information, specify:

Residence ID	unique ID
Start date	from date
End date	to date
Residence description	Jan Mayen and the Norwegian dependencies

The start date and end date are for the continuous residence period.

  

Benefits that the tax and contribution rule covers

You can use the tax and contribution rule to most types of salary and other benefits.

When the income recipient fulfils the relevant conditions, you must specify  the “Jan Mayen and the Norwegian dependencies” tax and contribution rule for salary and other benefits.

See summary of benefits that the tax and contribution rule covers

 

What about withholding tax

If you have used the tax and contribution rule on salary and other benefits, you must also specify:

• withholding tax as “Jan Mayen and the Norwegian dependencies”
• national insurance contributions as “Paid national insurance contributions to Jan Mayen”.

Here you find the rates for deducted tax and national insurance contributions to Jan Mayen and the Norwegian dependencies. The annual statement concerning tax and tax deductions on Svalbard, Jan Mayen and the dependencies provides more details concerning how the deductions will be made.

You must pay the withholding tax to the tax authorities.

 

What about the deduction description

If you have used the tax and contribution rule on salary and other benefits, you must also remember to specify the following deduction descriptions for Jan Mayen and the Norwegian dependencies:

• Trade union fees Jan Mayen and the Norwegian dependencies in the Antarctic
• Premium for pension scheme, Jan Mayen and the Norwegian dependencies in the Antarctic

 

What about employer’s national insurance contributions

For Jan Mayen and the Norwegian Antarctic dependencies, the same rules concerning employer’s national insurance contributions apply as for Svalbard. See separate description of employer’s national insurance contributions for salary deductions on Svalbard under the point "other industries".

 

Correcting errors

 

What we use the information for

NAV uses information concerning salary and benefits to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.

The Norwegian Tax Administration uses the information to ensure that employees on Jan Mayen and the Norwegian dependencies are taxed according to the PAYE scheme. The number of days is needed for control purposes and to ensure correct taxation.

Statistics Norway (SSB) uses the information for statistical purposes.