Lifelong contractual retirement pension (AFP) in the public sector
Concerns lifelong contractual retirement pension (AFP) in the public sector.
Brief information about lifelong contractual retirement pension (AFP) in the public sector
Specify lifelong contractual retirement pension (AFP) in the public sector.
Lifelong contractual retirement pension (AFP) in the public sector is a lifelong contracual retirement pension in the public sector for persons who are born in 1963 or later.
More information about early retirement pension at nav.no.
For persons born before 1963 you should specify early retirement pension. For persons in the private sector you should specify new early retirement pension in the private sector.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Cash benefit, lifelong contractual retirement pension (AFP) in the public sector |
| Subject to withholding tax | Yes |
| Basis for employer's national insurance contributions | Yes/No |
| Tax and contribution rules | If relevant |
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.
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
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.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
