Allowances for board not subject to withholding tax for home visits for employees with free board at the place of work
Concerns allowances for board not subject to withholding tax for home visits by employees with free board at the place of work.
Brief information concerning allowances for board not subject to withholding tax for home visits by employees with free board at the place of work
Specify “allowance for board not subject to withholding tax for home visits for employees with free board at the place of work”.
An employer can pay an allowance for board for home visits without deducting withholding tax when the employee has
- free board at the place of work, and
- the journey between the home and the place of work lasts six hours or more
The allowance is not subject to withholding tax when it does not exceed the Directorate of Taxes rates for deduction og tax-free allowances.
See also the Tax ABC concerning allowances for board for home visits (Norwegian only)
Foreign commuters with a tax deduction card with the standard deduction or with PAYE scheme for foreign workers cannot receive such an allowance for board without the deduction of withholding tax, see Allowance for board subject to withholding tax for foreign employees staying in Norway.
Important information
A Norwegian commuter is a person who
- is resident for tax purposes in Norway,
- commutes between a home in Norway and a home in Norway or abroad, and
- is entitled to deductions for extra expenses for periods of work entailing stays away from home.
A foreign commuter is a person who
- is resident abroad for tax purposes,
- commutes between a home abroad and a home in Norway, and
- is a foreign employee commuting from an EEA country who has not had a tax deduction card with the standard deduction and is not part of PAYE scheme for foreign workers, or
- is a foreign employee with limited tax liability to Norway commuting from a country outside the EEA who has not had a tax deduction card with the standard deduction and is not part of PAYE scheme for foreign workers.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Expense allowance, home visits board |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | If relevant |
Additional information: |
|
| Quantity | Number of journeys |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and “home visits board”.
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:
- 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 journeys.
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 information concerning allowances for board for home visits for commuters to ensure that employees do not claim deductions for expenses which are covered by their employer.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
