Item 3.2.12

3.2.12 Premiums for job-related pension schemes

Applies to the income year 2017

This item covers deductible payments made to pension schemes in Norway and another EEA State.

The item covers payments made to a foreign pension scheme which does not meet the Norwegian requirements under the Act relating to company defined benefits, the Act relating to defined-contribution pensions or the Act relating to occupational pensions.

Does this item concern me?

You get a deduction for paid premium into:

  • Municipal pension scheme
  • Norges Bank’s pension fund
  • pension scheme to company defined benefits
  • pension scheme to defined-contribution pensions
  • pension scheme to occupational pensions
  • pension scheme in state enterprises
  • in the Norwegian Public Service Pension Fund, or
  • in a pension scheme agreed in a collective agreement.

 

How do I enter this in my tax return?

The item will normally be pre-filled with the amount you have paid in premiums. The amounts are based on what have been reported by your employer, so you should check that everything is correct.

The amounts you should perform the check against will be shown in the annual statement of earnings, allowance and tax which you receive from your employer or income payer in January.

If the amount shown is wrong, you must change it in the tax return. You should also contact your employer to ensure that the annual statement of income, deductions and tax deductions are correct.

Documentation requirements

You do not need to send us any documentation concerning this, but you must be able to present it upon request.

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