Single providers will be given a special allowance against general income when they live alone and care for one or more children under 18 years of age.
Who is entitled to the special allowance?
The special allowance applies to people who care for one or more children under 18 years of age and who are unmarried, divorced, separated or a widow/widower and who do not live with a spouse-equivalent partner on a permanent basis. You will be entitled to the special allowance if NAV considers you to be a genuine single provider and you received extended child benefit from NAV under section 9 of the Child Benefit Act during the income year. Child benefit is given for children under 18 years of age. You will therefore not receive the special allowance if you only care for young people aged 18 or over.
Extended child benefit is given to single providers and is child benefit for one child more than the provider actually lives with.
Your entitlement to extended child benefit will cease if you have been a spouse-equivalent cohabiting partner for more than 12 months, have children with your cohabiting partner or you get married.
You can read more about who is entitled to the extended child benefit at nav.no
How much allowance am I entitled to?
The special allowance is NOK 4,317 per month. The full allowance amounts to NOK 51,804 per year. During the income year, you’ll receive an allowance for the number of months in which you’ve been a single provider and received extended child benefit. This is an allowance against your income, and your income is used to calculate your taxes.
If you’ve agreed with the other parent that the child/children will have shared housing, and you therefore receive shared extended child benefit from NAV, you’ll receive the special allowance at half the monthly rate.
Any internal agreement between parents that they will share the special allowance in cases where extended child benefit is only paid to one of the parents will not result in us splitting the special allowance when we calculate your taxes. Special allowance at half rate assumes that the extended child benefit is shared through the payment from NAV.
Tax deduction card for 2020
If you have/receive extended child benefit after 1 January 2020, your entitlement to the special allowance may affect the information in your tax deduction card for 2020. You should change your tax deduction card if any information about you as a single provider is incorrect or incomplete.
If you are no longer a single provider, you should change your tax deduction card to avoid underpaid tax.
You tax return for the 2019 income year
The Norwegian Tax Administration will calculate a total special allowance based on information from NAV about the extended child benefit that has been paid. The allowance will be given automatically when your tax return is processed. The amount will be pre-completed and you will find it in your tax return. You do not change the pre-completed amount yourself.
If you think the calculated special allowance is incorrect because the information concerning the number of months with full/shared extended child benefit is incorrect or too low, you must contact NAV. Ask for corrected information concerning your child benefit to be sent to the Norwegian Tax Administration as soon as possible. If NAV makes changes to extended child benefit for 2019, NAV will report the new information to the Norwegian Tax Administration, and we’ll recalculate the special allowance. You can also document the requirement concerning the higher special allowance by presenting the letter notifying you of NAV's child benefit decision to the Norwegian Tax Administration.
The Norwegian Tax Administratione will not be able to recalculate the special allowance until NAV has provided your or us with new information on the number of months with full/shared extended child benefit.
When you have received the documentation from NAV, you can send it to us:
The Norwegian Tax Administration
P.O.Box 9200 - Grønland
You will not need to contact NAV if, after 1 January 2020, you receive a decision concerning extended child benefit that also covers back payment of extended child benefit for a period in 2019. In these cases, NAV will report back on information concerning the number of months of full/shared extended child benefit in 2019 to the Norwegian Tax Administration. The assessment of the special allowance will then be automatically corrected during the tax calculation.
Combination of partial and full extended child benefit
If you receive both full and partial extended child benefit for one or more children, NAV registers only the partial special allowance, even though you receive full extended child benefit and have the right to a full allowance. You must contact NAV every year and ask for a confirmation stating that you receive full extended child benefit and have the right to full special allowance.
This must be sent to the Norwegian Tax Administration every year for as long as you receive it.