Undocumented overnight supplement for domestic travel not subject to withholding tax
Concerns undocumented overnight supplement for domestic travel.
Brief information concerning undocumented overnight supplement for domestic travel not subject to withholding tax
Specify undocumented overnight supplement for domestic travel not subject to withholding tax.
The conditions for exemption from withholding tax can be found in The Tax Payment Regulations, section § 5-6-12.
For the payment of undocumented overnight supplements not subject to withholding tax, the following documentation requirements must be shown on the travel expense statement.
- name, address and signature of the employee,
- the date and time of departure and home arrival,
- purpose of travel,
- which events the employee has participated in,
- type of accommodation such as hotel, guesthouseor other specified accommodation, and indication of whether the accommodation has cooking facilities.
Overnight supplements must not exceed the withholding tax-free rate of 452 NOK for 2025 see Regulation of rates, etc. for use for advances and tax assessment for 2025 (in Norwegian only).
It the employer pays undocumented overnight supplements that exceed the rates, the entire amount must be reported in the a-melding as other travel supplements subject to withholding tax.
The information you must provide
| Amount | NOK x |
| Type of salary or benefit | Expense allowance, travel overnight supplement |
| 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 (When 5 hours or more of the night are spent outside the home in accordance with government rates) |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “expense allowance” and “travel overnight supplement”.
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.
