Lodging allowance not subject to withholding tax – own Portacabin or caravan
Concerns employment-related lodging allowance during periods of work away from home linked to a stay in own Portacabin or caravan.
Brief information concerning lodging allowance not subject to withholding tax – own Portacabin or caravan
Specify lodging allowance paid to employees during work stays away from the home who use their own Portacabin or caravan.
The allowance is not subject to withholding tax when it does not exceed the Directorate of Taxes rates for deduction og tax-free allowances. Any surplus should be specified as allowance for board during travel subject to withholding tax.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Lodging in own Portacabin/caravan |
| Subject to withholding tax | No |
| Basis for employer's national insurance contributions | No |
| Tax and contribution rules | If relevant |
Additional information: |
|
| Quantity | Number of days |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and “lodging in own Portacabin/caravan”.
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 days.
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 the information to ensure that employees do not claim deductions for costs covered by their employer. Any excess is transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
