2.1.4 Surpluses on expense allowances
Applies to the income year 2019
This item shows what you have received in surpluses on your expense allowances, meaning the allowances you have been paid in excess of the government rates. The allowances may concern food, vehicles, home office etc. The total will normally be pre-completed with the amount that has been reported by your employer, so you should check that everything is correct.
Does this item concern me?
If you have been paid more than the government rates for expenses you have incurred in connection with your work, the surplus will be taxable and must be entered under this item. This does not apply when you have spent money on behalf of your employer and have been refunded the amount, for example when buying flowers.
You stayed overnight at a hotel with breakfast and received an allowance of NOK 750 per day from your employer. The government rate for overnight stays at a hotel with breakfast is NOK 455 per day.
The subsistence allowance you received NOK 750 - The government rate for overnight stays at a hotel with breakfast is NOK 455 = Taxable surplus NOK 295
Rates and key figures
The rates for additional expenses for food (board) depend on your type of accommodation.
- Hotel with breakfast: NOK 455 per day.
- Hotel without breakfast: NOK 569 per day.
- Accommodation with cooking facilities: NOK 88 per day.
- Accommodation without cooking facilities: NOK 159 per day.
How do I enter this in my tax return?
The item will normally be pre-completed with the total amounts you have received as a surplus. These totals are based on what was reported by the party that paid you, so you should check that everything is correct.
The amounts you should perform the check against will be shown in the annual statement you receive from your employer or payer.
If you believe that your actual expenses are higher, with the effect that the surplus must be reduced, you must change the amount under the item. You should also contact your employer to ensure that the annual statement is correct.
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 change the amount and we ask to see documentation, you must be able to document your actual expenses.