Allowance for board not subject to withholding tax linked to overnight stays for long-distance drivers in Norway
Concerns allowance for board paid to long-distance drivers for driving in Norway.
Brief information concerning allowance for board not subject to withholding tax linked to overnight stays for long-distance drivers in Norway
State the paid subsistence allowance for employed long-distance lorry drivers and their assistant crews on transport assignments where the absence from home lasts for at least 24 hours.
The description applies to the subsistence allowance for long-distance lorry drivers who undertake domestic journeys. The allowance for board not subject to withholding tax linked to overnight stays for long-distance drivers driving abroad should be reported in a separate description.
See the he Directorate of Taxes rates for deduction og tax-free allowances.
For payment of allowance for board not subject to withholding tax to long-distance drives, the driver should submit a travel expenses claim that at a minimum show:
- the employee’s name, address, and signature
- the date and time of departure and return for each driving assignment
- the purpose of the trip
Any surpluses must be reported as subsistence allowance for board during travel subject to withholding tax.
This description does not apply to long-distance drivers who are part of the PAYE scheme. If the employed long-distance driver is part of the PAYE scheme, use the description allowance for board during travel subject to withholding tax. Read more about PAYE for foreign workers.
Long-distance drivers are not considered to be on a business travel when they are on a driving assignment. Therefore, any board allowance cannot be calculated according to the rates for board allowances on trips without overnight stays (daily allowance). Read more in the Tax ABC.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Expense allowance, travel subsistence with overnight stay to long-distance drivers for driving domestic |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | - |
Additional information: |
|
| Quantity | Number of days |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and “travel subsistence with overnight stay to long-distance drivers for driving domestic”.
Subject to withholding tax
The benefit is not subject to withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the benefit.
Tax and contribution rules
If the income recipient fulfils the conditions, you must use the following tax and contribution rules:
This tax and contribution rule concerns:
- seafarers who are entitled to a special deduction (seafarer's allowance) from their salary and other benefits,
- when it is earned through work on-board a vessel in service.
If the income recipient fulfils the relevant conditions, you must specify “special allowance for seafarers” for salary and other benefits.
See also the detailed information concerning the special allowance for seafarers
This tax and contribution rule concerns:
- income recipients who are covered by the Jan Mayen Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Jan Mayen and the Norwegian dependencies” for salary and other benefits.
You must also specify “Jan Mayen and the Norwegian dependencies” for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Jan Mayen and the Norwegian dependencies regarding trade union fees and premium for pension scheme.
See also the detailed information concerning Jan Mayen and the Norwegian dependencies
This tax and contribution rule concerns:
- income recipients who are covered by the Svalbard Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.
You must also specify "Svalbard" for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.
Additional information
Specify the number of days. Example: If the stay away from home lasts for 1 day and less than 24 hours into the next day, you must state 1 day. If the stay away from home lasts for 48 hours, you must state 2 days.
Earnings period (voluntary)
You can specify the earnings period for all types of salary and other benefits in the a-melding. Both the start date and the end date of the earnings period must fall within the same reporting month.
See also the explanatory information concerning the earnings period
When to report
Report the benefit in the calendar month in which you paid the amount.
Correcting errors
| MAGNET_EDAG-114 Invalid value |
| MAGNET_EDAG-114B Invalid value for this calendar month |
| MAGNET_EDAG-200 This income has been reported with incorrect information and is invalid |
| MAGNET_EDAG-230B Invalid value |
| MAGNET_EDAG-243 Information on earnings period is invalid |
| MAGNET_EDAG-298 This income has been reported with incorrect information and is invalid |
What do we use the information for
NAV uses information concerning salary and other benefits to calculate unemployment benefits and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
The Norwegian Tax Administration uses the information to ensure that employees do not claim deductions for costs covered by their employer. Any excess is transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
lb - Applicable regulations
These regulations are only available in Norwegian.
