Allowance for board not subject to withholding tax linked to overnight stays in bedsits without cooking facilities, guest houses or portacabins
Concerns allowance for board not subject to withholding tax linked to overnight stays in bedsits without cooking facilities, guest houses or portacabins, paid in 2023.
A short description of allowance for board not subject to withholding tax linked to overnight stays in bedsits without cooking facilities, guest houses or portacabins
Enter paid allowance for board that is not subject to withholding tax when an employee has stayed overnight in a bedsit without cooking facilities, a guest house or a portacabin.
From 2023, employers may pay an allowance not subject to withholding tax for board linked to commuter stays in a portacabin, regardless of whether the accommodation has cooking facilities. The employer’s allowance for board on overnight stays in a portacabin is therefore treated equally to allowance for board on overnight stays in a guest house from 2023.
If the paid amount exceeds the rate not subject to withholding tax per day, you must report this as an allowance for board on travels that is subject to withholding tax.
If the allowance for board was earned in 2024, but is paid in 2025, you must apply the 2025 rates not subject to withholding tax when calculating the surplus. See the Directorate of Taxes’ advance rates for subsistence allowance not subject to withholding tax.
The Tax Payment Regulations, section 5-6-12, describes the other conditions for exempting coverage of expenses on travels with overnight stay from withholding tax.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Allowance, board not subject to withholding tax linked to overnight stays in bedsits without cooking facilities, guest houses or portacabins |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contributionrule | If relevant |
| Tilleggsinformasjon: | |
| Amount | Amount of days |
Amount
Specify the gross amount.
Type of salary or benefit
Specify «allowance» and «board not subject to withholding tax linked to overnight stays in bedsits without cooking facilities, guest houses or portacabins».
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 rule
If the income recipient fulfils the conditions, you must use the following tax and contribution rule:
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 amount of days
Example:
- is the duration of trave 1 day and 6 hours you should state 2 days.
- is the duration of travel 1 day and less than 6 hours, you should state 1 day.
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.
Rette feil
| 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-260 Start and end date for the back payment period must be within the same year |
| MAGNET_EDAG-298 This income has been reported with incorrect information and is invalid |
What do we use the information for
The Norwegian Tax Administration uses information concerning salary and other benefits to determine income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
