Item 2.1.2

2.1.2 Income, basis for seafarers’ allowance

Applies to the income year 2017

This item is for seafarers only and shows what you have received in salary. Your salary forms the basis for the seafarers' allowance under item 3.2.13. The amount will normally be completed with the total that has been reported, so you should check that everything is correct.

Does this item concern me?

The item concerns everyone whose main employment was onboard a ship in trade and who worked onboard for a total of at least 130 days during the income year. The following are generally considered to be ships in trade:

  • marine vessel with a commando hoist, regardless of size and distance sailed,
  • ship in international service which has its own propulsion system, regardless of the ship's size and the extent of the ship's area of service,
  • ships with a gross register tonnage of at least 100, which has its own propulsion system and which is not exempt.

Your employer will declare in your a-melding whether the conditions are met.

The item also concerns seafarers who are subject to tax in Norway for income earned on a foreign ship.

How do I enter this in my tax return?

The item will normally be pre-completed with what you have earned. The totals are based on what was reported by your employer, so you should check that everything is correct.

The amounts you must check against can be found in the annual statement of earnings, allowance and tax which you receive from your employer or income payer in January.

You must correct the tax return if the amount or information is wrong. You should also contact your employer to ensure that the annual statement is correct.

Your income forms the basis for the seafarers' allowance under item 3.2.13.

If you alter item 2.1.2, you must check whether you must also alter item 3.2.13 Seafarers' allowance.

Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

If you alter, delete or add information concerning salary and/or other benefits, you must be able to document this through your annual statement or other confirmation from your employer if we ask for it.

 

If your main employment was on a foreign ship, you must be able to present documentation of the following if we ask for it:

  • period of time during which you worked onboard,
  • type of ship the work onboard was carried out,
  • the ship's name and area of trade,
  • income during the period, and
  • Seafarers' wages paid for all months during which you are declaring that you were at sea. If you submit a combined statement, this must be itemised with your basic seafarers' wages, overtime, other income and holiday pay.
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