Item 2.2.1

2.2.1 Pension from the National Insurance Scheme

Applies to the income year 2017

This item shows how much you have received in old-age pension from the National Insurance Scheme. The amount will normally be pre-completed with the amount that has been reported, so you should check that everything is correct.

Does this item concern me?

The item concerns everyone who has received an old-age pension from the National Insurance Scheme.

This item no longer covers disability benefit from the Norwegian National Insurance Scheme. Disability benefit is now covered by item 2.1.8.

Disability benefit from the National Insurance Scheme and disability benefits from other schemes will be taxed as salary income.

How do I enter this in my tax return?

The item will normally be pre-filled with the amount that you've received in pension. The amounts are based on information reported by NAV, so you must check that everything is correct.

The amounts you should perform the check against should be shown in the anual statement of earnings, allowance and tax wich you receive from NAV.

If the amount is wrong, you will need to change it in the tax return. You should also contact NAV to ensure that the statement is correct.

Please note that in a deceased person’s tax return, the pension for the month of death (which is tax-free) is deducted from the total amount. The annual statement from NAV (where the pension from the month of death is included), and the tax return will have a difference corresponding to the pension for the month of death.

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 of earnings, allowance and tax from NAV, if we ask for it.

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