Brief information about pay and remuneration from charitable or benevolent organisations

Specify pay for which there is no obligation to pay employer’s national insurance contributions, and which is paid from a charitable or benevolent organisation or institution.

For more information on what is considered to be a charitable or benevolent organisation, see the Skatte-ABC (in norwegian only)

Charitable and benevolent institutions and organisations are not required to pay employer’s national insurance contributions for paid work that is not linked to the taxable commercial activity of the institution or organisation, within certain thresholds.

Charitable and benevolent institutions and organisations which come under the thresholds for exemption from employer’s national insurance contributions can use a simplified a-melding.

This applies for example to: 

• humanitarian and social organisations, such as the Norwegian Red Cross, public health organisations, etc.
• sports organisations and sports clubs

Simplified a-melding for charitable and benevolent organisations or ordinary a-melding

How you submit the information depends on how much you pay in the course of an income year. You will find information about the thresholds on the forms page.

To forms page for simplified a-melding for charitable or benevolent organisations

What information you should provide if you submit an ordinary a-melding

Only applies if you submit an ordinary a-melding (on skatteetaten.no or from a payroll system). If you submit a simplified a-melding for charitable or benevolent organisations, see additional information on the forms page.

Amount	NOK x
Type of salary or benefit	cash benefits, remuneration from charitable or benevolent institutions or organisations
Subject to payroll withholding tax	Yes
Basis for employer’s national insurance contributions	No
Tax and contribution rules	-
Additional information	-

 

 

Type of salary or benefit

State “cash benefit” and “remuneration from charitable or benevolent institution or organisation”.

 

 

 

 

 

 

When you must submit reports

Submit the form for a simplified a-melding for charitable or benevolent organisations every time you have paid salary.

If you submit an ordinary a-melding, you must specify the benefit in the calendar month in which you paid the amount.

 

Correcting errors

If you have used a simplified a-melding for charitable or benevolent organisations and need to correct an error, you will find information about how to correct errors on the forms page.

If you have submitted an ordinary a-melding, see the various ways you can make corrections here:

 

What we use the information for

NAV uses information concerning salary and other benefits to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.

The Norwegian Tax Administration uses information concerning salaries and other benefits to pre-complete the tax return and for control purposes.

Statistics Norway (SSB) uses the information for statistical purposes.