Early retirement pension
Concerns early retirement pension (AFP).
Brief information about early retirement pension
Specify ordinary early retirement pension.
Ordinary early retirement pension is an early retirement pension in the public sector or early retirement pension in the private sector which commenced before 1 January 2011. The last year with ordinary payments of early retirement pension in the private sector was in 2015.
Payments of early retirement pension to persons born in 1963 or later should be specified as lifelong contractual retirement pension (AFP) in the public sector.
More information about early retirement pension at nav.no.
More information about new early retirement pension in the private sector commencing on or after 1 January 2011.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, early retirement pension (AFP) |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes/No |
| Tax and contribution rules | If relevant |
Additional information: |
|
| Retirement percentage | x percent |
| Period (in case of back payments) | Start date and end date |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “Early retirement pension (AFP)”.
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 do not calculate employer’s national insurance contributions on the benefit.
Exceptions:
In exceptional cases, the disbursement itself may be included in the basis for employer's national insurance contributions. This may apply to disbursements from Oslo pensjonsforsikring and the Norwegian Public Service Pension Fund.
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 not resident in Norway for tax purposes, and
- pay withholding tax on pensions
You must specify “withholding tax on pensions” for the associated withholding tax.
Don't use the tax- and contribution rule or specify a description on withholding tax on pensions on foreign workers that fall under the PAYE scheme (Pay As You Earn).
See detailed information on withholding tax in the a-melding
See also the detailed information concerning withholding tax on pensions
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
- Retirement percentage
Specify retirement percentage.
A pensioner can opt to draw 20, 40, 50, 60, 80 or 100 percent of the full pension. If you use a different retirement percentage for different periods, then you must specify the period you are providing information about. - Period (in case of back payments)
Specify the start date and end date that the benefit concerns
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.
Back payments
If you need to make back payments, specify the amount and the period it concerns in the calendar month in which you paid the amount.
Example
A pension company is to make a back payment of NOK 10,000 to William for the period 1 January 2021 to 31 December 2021.
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2021 to 31 December 2021 |
They also report the other obligatory information.
Several income years
If a back payment concerns several income years, split the amount into several transactions with one transaction for each income year.
Example
A pension company is to make a back payment of NOK 20,000 to Ella for the period 1 January 2021 to 31 December 2022.
| 2021 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2021 to 31 December 2021 |
They also report the other obligatory information.
| 2022 | |
| Amount | NOK 10,000 |
Additional information: |
|
| Period | 1 January 2022 to 31 December 2215 |
It also enters the other obligatory information.
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-248 Illogical periode |
| MAGNET_EDAG-260 Start and end date for the back payment periode 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 pension and national insurance contributions to assess income. The amount is aggregated with other benefits and transferred to the tax return. The early retirement pension is included in basis for calculating the tax allowance for pension income.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
