Rate for:

Deduction rate for subsistence allowance

2018 is the last year for subsistence expenses (overtime subsistence) without tax. From 2019 this allowance does not apply.

Subsistence (subsistence in connection with overtime) NOK 90

In the case of employees who travel daily between their home and their place of work but who have such long absences that they have to eat an additional meal each day they are away from home, the employer may cover the employee's subsistence expenses without paying withholding tax (overtime subsistence), limited to the Directorate of Taxes’ prepayment deduction rates.

Coverage by the employer assumes that the employee actually purchases food and that they are absent from the home for a continuous period of at least 12 hours. The rate applies to the coverage of subsistence expenses (as agreed in collective agreements or otherwise) and to reimbursement on the basis of documents.