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.

See the rates for the allowance

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

From 2024, the tax and contribution rules will also apply to stationary ships/ships, including well boats, in coastal traffic where the person has an agreed shift arrangement that involves a continuous stay on board the ship for at least three weeks at a time.

There are certain exceptions from this 130-day requirement if the income recipient is covered by a collective agreement.

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
• employees who are not entitled to the deduction, or where it is uncertain whether the employee is entitled to the deduction in the current income year. In these cases, the employee must claim the deduction in their tax return if they believe the conditions are met.
    

Read more about the special allowance for seafarers in the Tax-ABC (norwegian only)

Read more about the special allowance for seafarers in the tax return

 

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 income recipient was on-board if the income recipient is entitled to the deduction. 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.

See summary of benefits that the tax and contribution rule covers

 

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’.

See the explanatory information concerning the tax and contribution rule for net salary

 

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.