Bonuses from fixed-term appointments in the Norwegian Armed Forces
Concerns bonuses relating to fixed-term appointments in the Norwegian Armed Forces. The bonus is paid as a lump sum at the end of the period of service and taxed according to specific rules.
The description no longer applies
Only valid for the period January 2015 to December 2024 inclusive.
Brief information concerning bonuses from the Norwegian Armed Forces
Specify bonuses relating to fixed-term appointments in the Norwegian Armed Forces paid as a lump sum at the end of the period of service. Special rules apply to the assessment of tax on the bonus, and you must therefore specify this as “Bonus from the Norwegian Armed Forces”. A fixed-term appointment is a time-limited working appointment and therefore not a permanent appointment.
Gratuities, or similar remunerations, paid according to an age determined employment contract, for example, the Norwegian Armed Forces’ T35 contracts, are not related to fixed-term appointments. These payments are reported as ordinary bonuses.
Read more about Bonuses from the Norwegian Armed Forces (Norwegian only).
The information you must provide
| Amount | x NOK |
| Type of salary or benefit | Cash benefit, bonus from the Norwegian Armed Forces |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes |
| Tax and contribution rules | If relevant |
| Additional information: | |
| Year that the payment concerns | Year |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “bonus from the Norwegian Armed Forces”.
Subject to withholding tax
The benefit must always be specified as subject to withholding tax.
You do not deduct withholding tax if the amount to be deducted is less than the minimum thresholds for withholding tax.
Basis for employer's national insurance contributions
You must calculate employer’s national insurance contributions on this 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 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.
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
Additional information
Specify each year that the bonus concerns. You should only specify the year.
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 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 bonuses from the Norwegian Armed Forces in the tax return. The reporting indicates the years that the back payment concerns and the amounts that concern each individual year. Back payments of bonuses constitute personal income in their entirety in the year of payment, and national insurance contributions should therefore not be recalculated. Recalculation of taxes is only used as a basis if such recalculation leads to lower taxes than if the bonus is taxed under the ordinary rules, i.e. in the year of payment.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
