Invalid combination of income and withholding tax for Jan Mayen and the Norwegian dependencies
F514 / MAGNET_EDAG-514
Why are you receiving this error message?
You have entered an invalid combination of income and withholding tax. Income that is earned on Jan Mayen, must be reported as the special tax and contribution rule "Jan Mayen and the Norwegian dependencies".
Withholding tax that apply to deducted tax and national insurance contributions to Jan Mayen and the Norwegian dependencies must be reported with the descriptions "national insurance contributions to Jan Mayen" and "Jan Mayen and the Norwegian dependencies".
You may have received the error message because you have
- Stated income with the tax and contribution rule "Jan Mayen and the Norwegian dependencies", but not with the description of withholding tax "national insurance contributions to Jan Mayen" and/or "Jan Mayen and the Norwegian dependencies".
Or
- Reported the description of withholding tax "national insurance contributions to Jan Mayen" and/or "Jan Mayen and the Norwegian dependencies", but not stated income with the tax and contribution rule "Jan Mayen and the Norwegian dependencies".
Do you have to correct the error?
The a-melding has been submitted with information which may be incorrect.
If there is an error, you must correct it by the deadline for submitting the a-melding for the calendar month in which you received the error message.
Severity: Guideline
See the overview of error severities
How to correct the error
You must correct the a-melding for the calendar month containing the error.
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You can correct the error by submitting a replacement a-melding with the correct amount, the correct description and the correct tax and contribution rule.
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You can also correct the error by submitting a new a-melding. State the amount with opposite prefixes and the same descriptions or tax and contribution rule that is in the original a-melding. Then state the amount again with the correct prefix and the correct descriptions and tax and contribution rule.
- Submit the a-melding when you have corrected the error. If you use a payroll system, check with your system supplier if you are not sure how to make corrections in your system.
An enterprise has one employee on Jan Mayen and the Norwegian dependencies. The employee is taxed under the Jan Mayen Tax Act.
The enterprise submits an a-melding for June and reports the following:
| Benefit/ Withholding tax |
Description | Tax and contribution rule |
Amount |
| Cash benefit | Holiday pay | Jan Mayen and the Norwegian dependencies | 60,000 |
| Withholding tax | <tom> | 9,480 |
The enterprise reports holiday pay with the tax and contribution rule Jan Mayen and the Norwegian dependencies, but does not report the descriptions of withholding tax "national insurance contributions to Jan Mayen" or "Jan Mayen and the Norwegian dependencies". This means that the withholding tax will be allocated to the mainland.
They receive the error message MAGNET_EDAG-514. This is an invalid combination of income, paid national insurance contributions and withholding tax.
The enterprise corrects the withholding tax for the calendar month that was incorrect by submitting a replacement a-melding. The withholding tax are reported with the description "national insurance contributions to Jan Mayen" and "Jan Mayen and the Norwegian dependencies".
|
Benefit/ |
Description | Tax and contribution rule | Amount |
| Cash benefit | Holiday pay | Jan Mayen and the Norwegian dependencies | 60,000 |
| Withholding tax | Jan Mayen and the Norwegian dependencies | 4,800 | |
| Withholding tax | Jan Mayen and the Norwegian dependencies | 4,800 |
