Concerns employees who are entitled to deduct the special allowance for seafarers from salary and other benefits earned through work on-board ships in service.
Brief information about the tax and contribution rule
Seafarers are granted a special allowance for salary and other benefits that are earned on-board ships in service.
The tax and contribution rule concerns:
- persons who have work on-board ships in service as their primary employment
- if the work lasts a total of at least 130 days in the same income year
The tax and contribution rule doesn't concern:
- state pilots
- salary and other benefits linked to work on-board ferries or passenger vessels on scheduled routes between Norwegian ports when the route distance between the first and last ports is less than 300 nautical miles
Number of days on-board
In order to be entitled to the allowance, it's generally a requirement that:
- the income recipient has actually worked on-board a ship for a total of 130 days in the same income year
There are certain exceptions from this 130-day requirement if the income recipient is covered by a collective agreement.
You must specify how many days the employee was on-board. It's not necessary for the number of days to be correct for each month, provided that you report the correct total number during the year.
If you've specified the wrong number of days in an a-melding, you can correct it in a future a-melding. You don't have to make retrospective corrections.
Benefits that the tax and contribution rule covers
You can apply the “Special allowance for seafarers” tax and contribution rule to most types of salary and benefits.
You must specify “Special allowance for seafarers” for salary and other benefits which give entitlement to the allowance.
Combination of special allowance for seafarers and net salary
For some workers at sea, two different tax and contribution rules apply.
These are employees who:
- are entitled to the special allowance for seafarers and
- have entered into an agreement with their employer concerning net salary
We call this combination ‘net salary for seafarers’.
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 payments of child maintenance.
The Norwegian Tax Administration uses the information to ensure that seafarers receive the allowance they are entitled to.
Statistics Norway (SSB) uses the information for statistical purposes.
These regulations are only available in Norwegian.