Invalid combination of income and withholding tax for Svalbard
F513 / MAGNET_EDAG-513
Why are you receiving this error message?
You have entered an invalid combination of income and awithholding tax. Income that is taxable to Svalbard pursuant to the withholding tax scheme for Svalbard, must be reported with the special tax and contribution rule for Svalbard. withholding tax that apply to deducted tax and national insurance contributions to Svalbard, must be reported under the description “Svalbard”.
You may have received the error message because you have
- stated income with the tax and contribution rule Svalbard, but not with the description of withholding tax “Svalbard”
- stated the description of withholding tax “Svalbard”, but not reported income with the tax and contribution rule for Svalbard
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.
- 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.
- You can also correct the error by submitting a new a-melding. State the amount with opposite prefixes and the same description or tax and contribution rule that is in the original a-melding. Then state the amount again with the correct prefix and the correct description 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.
Example
An enterprise is domiciled on Svalbard and has one employee. The employee is a resident on Svalbard and is taxed pursuant to the rules regarding withholding tax on Svalbard.
The enterprise submits an a-melding for March and reports the following:
| Benefit/ Withholding tax |
Description | Tax and contribution rule | Amount |
| Cash benefit | Fixed salary | Svalbard | 60,000 |
| Withholding tax | <tom> | 9,540 |
The enterprise reports fixed salary with the tax and contribution rule Svalbard, but not the description of withholding tax “Svalbard”. This means that the withholding tax will be allocated to the mainland.
They receive the error message MAGNET_EDAG-513 because they have reported the tax and contribution rule Svalbard, but not the description of withholding tax “Svalbard”. This is an invalid combination of income 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 “Svalbard”.
| Benefit/ withholding tax |
Description | Tax and contribution rule | Amount |
| Cash benefit | Holiday pay | Svalbard | 50,000 |
| Withholding tax | Svalbard | 7,950 |
Example
An enterprise is domiciled on Svalbard and has one employee. The employee is a resident on Svalbard and is taxed pursuant to the rules regarding withholding tax on Svalbard.
The enterprise submits an a-melding for March and reports the following:
| Benefit/ Withholding tax |
Description | Tax and contribution rule | Amount |
| Cash benefit | Fixed salary | Svalbard | 60,000 |
| Withholding tax | <tom> | 9,540 |
The enterprise reports fixed salary with the tax and contribution rule Svalbard, but not the description of withholding tax “Svalbard”. This means that the withholding tax will be allocated to the mainland.
They receive the error message MAGNET_EDAG-513 because they have reported the tax and contribution rule Svalbard, but not the description of withholding tax “Svalbard”. This is an invalid combination of income 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 “Svalbard”.
| Benefit/ withholding tax |
Description | Tax and contribution rule | Amount |
| Cash benefit | Holiday pay | Svalbard | 50,000 |
| Withholding tax | Svalbard | 7,950 |
