List of codes for registering a-melding directly in Altinn

Transcription

1 List of codes for registering a-melding directly in Altinn

2 Contents 110-A Free board and lodging A Pay, fees, etc A Payments in kind subject to withholding tax A Pay and other remuneration for work carried out abroad Directors' fees, etc. to persons who are tax-resident abroad Pay etc. from foreign diplomatic or consular missions that is not liable to tax in Norway A Taxable part of accident insurance and occupational injury insurance (additional premium) other premiums paid etc A Seafarers' wage supplements subject to withholding tax A Free use of a car A Free board subject to withholding tax for offshore workers A The benefit of low-interest loans from an employer A Free housing in employment relationships Disbursements from funds for athletes Pay in the case of compulsory liquidation State guarantee, etc A Pay and other remuneration earned on the Norwegian continental shelf and paid to beneficiaries who are resident for tax purposes abroad A free use of car (where the list price is clearly disproportionate to the benefit of the private use) A Foreign seafarers who are members of the Norwegian National insurance scheme without being liable to tax in Norway A Pay from the Norwegian State earned abroad Pay and other remuneration for work carried out in Norway not liable to employer s National insurance contributions A Electronic communications broadband, free telephone (including free mobile phone) etc A Option benefits (cash benefits) A Employees purchases of shares/primary capital certificates at a discount A Option benefits (payments in kind) Remuneration paid to a childminder or nanny who minds a child in the child s home A Free use of a car outside the standard rule A Payments in kind for work carried out abroad that are subject to withholding tax Payments in kind that are subject to withholding tax but not to employer s national insurance contributions for work carried out in Norway Remuneration from charitable or benevolent institutions or organisations Remuneration paid to private individuals for work assignments carried out in the private employer s home A Pay from labour market schemes

3 143-A Savings on household costs Seafarers wages paid to crew members on fishing, small whaling and sealing vessels A Miscellaneous A Nuisance bonus A Car and boat allowances, etc. subject to withholding tax (including fixed allowances) A Travel and subsistence allowances subject to withholding tax A Allowance, etc. subject to withholding tax for travel, board and lodging for foreign employees A Lodging allowance liable to withholding tax in Norway or abroad A Scholarships subject to withholding tax A expense allowances subject to withholding tax /212 Employment-related and non-employment related pensions and employment-related annuities etc Taxable back pay and back payments of pensions following a death Pension during the month of death (tax-free) Benefits from surrendered property Supplementary benefit for spouses liable for tax Early-retirement pension (AFP) Children s pension from parties other than the national insurance scheme Payments in kind in pension relationships Introductory benefit Qualification benefit New employment-related annuities (group annuities) and annuities taken out as continuity insurance Supplementary benefit for spouses tax-free New early-retirement pension (AFP) in the private sector Benefit of low-interest loans to pensioners Disability pension from parties other than the national insurance scheme Maintenance payments to former spouses Miscellaneous Payments, etc. to self-employed persons Remuneration to childminders minding a child in the childminder's home Share of catch or of proceeds of sale of catch (including minimum share) to fishermen Free travel to and from work (free transport) Free day care centre place Employer s contribution to day care centres which are not company day care centres Free board and lodging for Norwegian employees who would have been entitled to deduction for extra expenses for periods of work entailing stays away from home Free board and lodging for foreign employees who commute from abroad

4 526 Free lodging for foreign employees who commute from abroad (not subject to withholding tax) A Free board not subject to withholding tax for offshore workers benefits in kind not subject to withholding tax Subsistence allowance incl. overnight stays on business travel, etc. - in Norway or abroad Subsistence allowances incl. overnight stays hotel Norway compulsory posting Subsistence allowances excl. overnight stays for business travel Norway/abroad Subsistence allowances for overnight stays in hotels work stays abroad that exceed 28 days Cash allowances for subsistence expenses covered directly by the employer (during business travel) Cash allowances for subsistence expenses covered directly by the employer (commuter) Subsistence allowances bedsit/portacabin (private) Norway/abroad the Directorate of Taxes deduction rates Lodging allowances own porta cabin or caravan Subsistence allowances for overnight stays for long-haul drivers abroad Directorate of Taxes standard estimation rates Subsistence allowances guesthouse Norway/abroad Directorate of Taxes prepayment deduction rates Subsistence and lodging allowances for foreign employees who commute from abroad Miscellaneous Car allowances not subject to withholding tax Car allowances not subject to withholding tax electric cars expense allowances (car, etc.) not subject to withholding tax Cash allowances to cover travel expenses in connection with home visits in Norway Coverage of home visits for employees living away from home in Norway reimbursement or payment in kind Coverage of home visits for employees living away from home abroad reimbursement or payment in kind Cash allowances to cover travel expenses in connection with home visits abroad for employees living away from home /849 Miscellaneous House moving allowances and compensation supplements Scholarships not subject to withholding tax Allowances pursuant to special agreements entered into by, among others, the Ministry of Foreign Affairs Subsistence allowances in connection with overtime /749 expense allowances not subject to withholding tax Tax-free compensation for pain and suffering A Payments to funds for athletes A income

5 914-A Income earned on Jan Mayen and in Norwegian dependencies in the Antarctic A Pay etc. to foreign artists Tax-free payments Tax-free income from employment for children under the age of income A Seafarers' wage supplements not subject to withholding tax A Pay and other cash remuneration not liable to tax for persons who are members of the national insurance scheme Benefit of free housing including ʻcompensation supplement for State employees abroad A Pay, etc. for employees employed under net pay arrangements - work carried out in Norway A Pay, etc. for employees employed under net pay arrangements - work carried out abroad

6 110-A Free board and lodging Expenses in connection with home visits, commuters, board and lodging Salary, payments in kind, Benefit from free board subject to withholding tax Benefit from free lodging - subject to withholding tax Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, payments in kind, Expenses in connection with home visits, commuters, board and lodging Benefit from free board subject to withholding tax Benefit from free lodging subject to withholding tax Special tax and contributions rule Jan Mayen and the Norwegian dependencies Special tax legislation - Jan Mayen and Norwegian dependencies Expenses in connection with home visits, commuters, board and lodging Benefit from free board - subject to withholding tax Benefit from free lodging - subject to withholding tax Special tax and contributions rule Special tax legislation Expenses in connection with home visits, commuters, board and lodging Benefit from free board - subject to withholding tax Benefit from free lodging - subject to withholding tax 5

7 111-A Pay, fees, etc. Short cuts Fixed salary - ordinary Hourly wage - ordinary Salary, payments in kind, Pay and salary-cash benefit Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Municipal care pay/foster care allowance Overtime payment Public holiday supplement Severance pay Ordinary Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, payments in kind, Pay and salary-cash benefit Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Municipal care pay/foster care allowance Overtime payment Public holiday supplement Severance pay Ordinary 6

8 112-A Payments in kind subject to withholding tax Salary, payments in kind, Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Ordinary Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, payments in kind, Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Ordinary Special tax and contributions rule Jan Mayen and the Norwegian dependencies Special tax legislation - Jan Mayen and Norwegian dependencies Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Ordinary Special tax and contributions rule Special tax legislation Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Ordinary 7

9 113-A Pay and other remuneration for work carried out abroad Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Holiday pay Salary, payments Hourly wage Pay and salary - Earned in kind, Irregular supplement linked to worked hours Irregular supplement linked to non-worked hours cash benefit abroad Municipal care pay/foster care allowance Overtime payment Public holiday supplement Severance pay Special tax and contributions rule - Seafarers' allowance Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Holiday pay Seafarers' Hourly wage allowance - salary, Pay and salary Earned Irregular supplement linked to non-worked hours payments in kind, - cash benefit abroad Irregular supplement linked to worked hours Municipal care pay/foster care allowance Overtime payment Public holiday supplement Severance pay 8

10 Special tax and contributions rule Jan Mayen and the Norwegian dependencies Special tax legislation Jan Mayen and Norwegian dependencies Salary (other), payments in kind (other), (other) Income earned abroad Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Municipal care pay/foster care allowance Overtime payment Public holiday supplement Severance pay Special tax and contributions rule Municipal care pay/foster care allowance - earned abroad Special tax legislation Salary (other), payments in kind (other), (other) Salary earned abroad Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to nonworked hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay 9

11 114 Directors' fees, etc. to persons who are tax-resident abroad Salary, payments in Pay and salary - Directors' fees and remuneration/holding Directors' fees paid not kind, cash benefit office liable to tax in Norway Special tax legislation Directors' fees paid not - liable to tax in Norway Salary (other), payments in kind (other), (other) Directors' fees and remuneration/holding office 115 Pay etc. from foreign diplomatic or consular missions that is not liable to tax in Norway Salary, payments in kind, Salary (other), payments in kind Pay from foreign diplomatic (other), (other) missions 116-A Taxable part of accident insurance and occupational injury insurance (additional premium) other premiums paid etc. Short cut Insurance premiums taxable part Option 1 Option 2 Salary, payments in kind, Insurance premiums taxable part Special tax and contributions rule - Seafarers' allowance Option 1 Option 2 Seafarers' allowance - salary, payments in kind, Insurance premiums taxable part Special tax and contributions rule Jan Mayen and the Norwegian dependencies Option 1 Option 2 Special tax legislation Jan Mayen and Norwegian Insurance premiums taxable part dependencies Special tax and contributions rule Option 1 Option 2 Special tax legislation - Insurance premiums taxable part 10

12 117-A Seafarers' wage supplements subject to withholding tax Salary, payments in kind, Special provisions for seafarers' wages Seafarers' wage supplements - and seafarers' wage supplements subject to withholding tax Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, payments in kind, Special provisions for seafarers' wages and seafarers' wage supplements Seafarers' wage supplements - subject to withholding tax Special tax legislation Jan Mayen and Norwegian dependencies Salary (other), payments in kind (other), (other) Seafarers wage supplement Subject to withholding tax Special tax and contributions rule Special tax legislation Special provisions for seafarers' wages and seafarers' wage supplements Seafarers' wage supplements subject to withholding tax 11

13 118-A Free use of a car Salary, payments in kind, Free use of a car Standard rule Car pool (company car) Ordinary Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, payments in kind, Free use of a car Standard rule Car pool (company car) Ordinary Special tax legislation Jan Mayen and Norwegian Free use of a car Car pool Standard rule dependencies (company car) Ordinary Special tax and contributions rule Special tax legislation Free use of a car (company car) Standard rule Car pool Ordinary 119-A Free board subject to withholding tax for offshore workers Salary, payments in Salary (other), payments in kind Board for offshore Subject to kind, (other), (other) workers withholding tax Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, Board for offshore payments in kind, workers Salary (other), payments in kind (other), (other) Subject to withholding tax 12

14 120-A The benefit of low-interest loans from an employer Salary, payments in kind, Salary (other), payments in kind The benefit of low-interest loans (other), (other) from an employer Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, Salary (other), payments in kind The benefit of low-interest payments in kind, (other), (other) loans from an employer Special tax legislation Jan Mayen Salary (other), payments in kind The benefit of low-interest and Norwegian dependencies (other), (other) loans from an employer Special tax and contributions rule Special tax legislation Salary (other), payments in kind The benefit of low-interest (other), (other) loans from an employer 13

15 121-A Free housing in employment relationships Salary, payments in kind, Salary (other), payments in kind (other), (other) Free housing Wholly or partially free housing in employment relationships Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, Salary (other), payments in kind (other), Free housing payments in kind, (other) Special tax legislation Jan Mayen and Salary (other), payments in kind (other), Free housing Norwegian dependencies (other) Special tax and contributions rule Special tax legislation Free housing Salary (other), payments in kind (other), (other) Wholly or partially free housing in employment relationships 122 Disbursements from funds for athletes Salary, payments in kind, Salary (other), payments in kind Fund for Disbursements (other), (other) athletes from funds Special tax legislation - Salary (other), payments in kind (other), Fund for athletes (other 14

16 123 Pay in the case of compulsory liquidation State guarantee, etc. Salary, payments in kind, Pay and salary - cash benefit Fixed salary Fixed supplement Holiday pay Hourly wage Overtime payment Compulsory liquidation/state guarantee Special tax and contributions rule - Seafarers' allowance Fixed salary Fixed supplement Seafarers' allowance Compulsory liquidation/state Pay and salary - cash Holiday pay salary, payments in kind, benefit Hourly wage guarantee Overtime payment Special tax and contributions rule Special tax legislation - Salary (other), payments in kind (other), (other) Salary, compulsory liquidation/state guarantee Fixed salary Fixed supplement Holiday pay Hourly wage Overtime payment 15

17 124-A Pay and other remuneration earned on the Norwegian continental shelf and paid to beneficiaries who are resident for tax purposes abroad. Bonus Fixed salary Fixed supplement Holiday pay Salary, Pay and Foreign nationals Hourly wage payments in salary on the Irregular supplement linked to non-worked hours kind, cash Norwegian Irregular supplement linked to worked hours benefit continental shelf Overtime payment Public holiday supplement Severance pay Special tax and contributions rule - Seafarer's allowance Bonus Fixed salary Fixed supplement Foreign Seafarers' Holiday pay Pay and nationals on allowance - salary, payments in Irregular supplement linked to non-worked hours Hourly wage salary - the cash Norwegian kind, Irregular supplement linked to worked hours benefit continental shelf Overtime payment Public holiday supplement Severance pay 16

18 125-A free use of car (where the list price is clearly disproportionate to the benefit of the private use) Salary, payments in kind, Free use of a car (company car) Car pool Ordinary Special tax and contributions rule - Seafarers' allowance Seafarers' allowance - salary, payments in kind, Free use of a car Car pool (company car) Ordinary Special tax legislation Jan Mayen and Norwegian Free use of a car Car pool dependencies (company car) Ordinary Special tax and contributions rule Free use of a car Car pool Special tax legislation (company car) Ordinary 17

19 126-A Foreign seafarers who are members of the Norwegian National insurance scheme without being liable to tax in Norway Bonus Fixed salary Fixed supplement Holiday pay Hourly wage Salary, payments Pay and Foreign seafarers - not Irregular supplement linked to non-worked in kind, salary - cash hours benefit liable to tax Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay Special tax and contributions rule - Seafarers' allowance Bonus Fixed salary Fixed supplement Holiday pay Seafarers' Pay and Hourly wage allowance Foreign salary - cash Irregular supplement linked to non-worked salary, payments seafarers - not benefit hours in kind, liable to tax Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay 18

20 127-A Pay from the Norwegian State earned abroad Bonus Fixed salary Fixed supplement Holiday pay From Salary, payments Pay and Hourly wage Norwegian in kind, salary - cash Irregular supplement linked to non-worked hours State earned benefit Irregular supplement linked to worked hours abroad Overtime payment Public holiday supplement Severance pay Special tax and contributions rule - Seafarer's allowance Bonus Fixed salary Fixed supplement Holiday pay Seafarers' Pay and From Hourly wage allowance - salary, salary - Norwegian Irregular supplement linked to non-worked hours payments in kind, cash State earned Irregular supplement linked to worked hours benefit abroad Overtime payment Public holiday supplement Severance pay Special tax legislation - Salary (other), payments in kind (other), (other) Salary from the Norwegian State earned abroad Bonus Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay 19

21 129 Pay and other remuneration for work carried out in Norway not liable to employer s National insurance contributions Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Holiday pay Salary, payments in kind, Irregular supplement linked to non-worked hours taxable Hourly wage Non- Pay and salary - cash benefit Irregular supplement linked to worked hours payments Municipal care pay/foster care allowance Overtime payment Public holiday supplement Severance pay Special tax and contributions rule - Seafarer's allowance Bonus Directors' fees and remuneration/holding office Fixed salary Fixed supplement Seafarers' Holiday pay allowance - Hourly wage Nontaxable salary, Pay and salary Irregular supplement linked to non-worked hours payments in - cash benefit Irregular supplement linked to worked hours payments kind, Municipal care pay/foster care allowance Overtime payment Public holiday supplement Severance pay 20

22 130-A Electronic communications broadband, free telephone (including free mobile phone) etc. Short cuts Mobile phone (ekom) Salary, payments in kind, Mobile phone, etc. (e-com.) Payment in kind Expense allowance Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in kind, Payment in kind Mobile phone, etc. (e-com.) Expense allowance Special tax legislation Jan Mayen and Payment in kind Mobile phone, etc. (e-com.) Norwegian dependencies Expense allowance Special tax and contributions rule Special tax legislation Mobile phone, etc. (e-com.) Payment in kind Expense allowance 21

23 131-A Option benefits (cash benefits) Salary, payments in kind, Salary (other), payments in kind Options and shares Option benefits (other), (other) - cash benefit Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, Salary (other), payments Option benefits payments in kind, in kind (other), Options and shares - cash benefit (other) Special tax legislation Salary (other), payments in kind Option benefits Jan Mayen and Options and shares (other), (other) - cash benefit Norwegian dependencies Special tax legislation - Salary (other), payments in kind Options and shares Option benefits (other), (other) - cash benefit 22

24 132-A Employees purchases of shares/primary capital certificates at a discount Salary, payments in Options and kind, shares Salary (other), payments in kind (other), (other) Shares/primary capital certificates at a discount Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in kind, Salary (other), payments in kind (other), (other) Options and shares Shares/primary capital certificates at a discount Special tax legislation Jan Mayen and Norwegian dependencies Salary (other), payments in kind (other), (other) Options and shares Shares/primary capital certificates at a discount Special tax legislation - Options and shares Salary (other), payments in kind (other), (other) Shares/primary capital certificates at a discount 23

25 133-A Option benefits (payments in kind) Salary, payments in kind, Salary (other), payments in kind (other), (other) Options and shares Option benefits - payment in kind Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, Options and payments in kind, shares Salary (other), payments in kind (other), (other) Option benefits - payment in kind Special tax and contributions rule Jan Mayen and the Norwegian dependencies Special tax legislation Jan Mayen and Norwegian dependencies Salary (other), payments in kind (other), (other) Options and shares Option benefits - payment in kind Special tax legislation Salary (other), payments in kind Options and Option benefits - (other), (other) shares payment in kind 134 Remuneration paid to a childminder or nanny who minds a child in the child s home Salary, payments in kind, Salary (other), payments in kind Pay for childminding carried out (other), (other) in the child's home 24

26 135-A Free use of a car outside the standard rule Salary, payments in kind, Free use of a car (company car) Outside of the standard rule Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, Free use of a car (company car) Outside of the standard rule payments in kind, Special tax legislation Jan Mayen and Free use of a car Outside of the standard rule Norwegian dependencies (company car) Special tax legislation - Free use of a car Outside of the standard (company car) rule 25

27 136-A Payments in kind for work carried out abroad that are subject to withholding tax Standard rule - abroad Car pool Salary, payments in kind, Free use of a car (company car) Ordinary Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Abroad/ continental shelf Special tax and contributions rule - Entitlement to seafarer's allowance Seafarers' allowance - salary, payments in kind, Free use of a car (company car) Standard rule abroad Payment in kind subject to withholding tax - other Car pool Ordinary Salary (other), payments in kind (other), (other) Abroad/ continental shelf Special tax legislation Jan Mayen Free use of a car Standard rule Car pool and Norwegian dependencies (company car) abroad Ordinary Special tax and contributions rule Standard rule abroad Car pool Special tax Free use of a car (company car) Ordinary legislation Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Abroad/ continental shelf 26

28 137 Payments in kind that are subject to withholding tax but not to employer s national insurance contributions for work carried out in Norway Salary, payments in kind, Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Non-taxable - work performed in Norway Special tax and contributions rule - Entitlement to seafarer's allowance Seafarers' allowance - salary, payments in kind, Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Non-taxable - work performed in Norway Special tax and contributions rule Jan Mayen and the Norwegian dependencies Special tax legislation - Jan Mayen and Norwegian dependencies Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Non-taxable - work performed in Norway Special tax and contributions rule Special tax legislation Salary (other), payments in kind (other), (other) Payment in kind subject to withholding tax - other Non-taxable - work performed in Norway 139 Remuneration from charitable or benevolent institutions or organisations Salary, payments in kind, Salary (other), payments in kind Pay from charitable/benevolent (other), (other) institutions/organisations 140 Remuneration paid to private individuals for work assignments carried out in the private employer s home Salary, payments in kind, Salary (other), payments in kind Pay for paid employment in the (other), (other) home 27

29 141-A Pay from labour market schemes Bonus Fixed salary Fixed supplement Holiday pay Salary, payments in kind, Irregular supplement linked to non-worked hours market Hourly wage Labour Pay and salary - cash benefit Irregular supplement linked to worked hours schemes Overtime payment Public holiday supplement Severance pay Special tax and contributions rule - Seafarer's allowance Bonus Fixed salary Fixed supplement Seafarers' Holiday pay allowance Hourly wage Labour salary, Pay and salary Irregular supplement linked to non-worked hours market payments in - cash benefit Irregular supplement linked to worked hours schemes kind, Overtime payment Public holiday supplement Severance pay Special tax and contributions rule Special tax legislation - Salary (other), payments in kind (other), (other) Labour market schemes Bonus Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay 28

30 143-A Savings on household costs Salary, payments in kind, Expenses in connection with home visits, Savings on household commuters, board and lodging costs - commuters Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments Expenses in connection with home Savings on household in kind, visits, commuters, board and lodging costs - commuters Special tax legislation - Jan Mayen Expenses in connection with home Savings on household and Norwegian dependencies visits, commuters, board and lodging costs - commuters Special tax and contributions rule Special tax legislation Expenses in connection with home visits, Savings on household commuters, board and lodging costs - commuters 29

31 144 Seafarers wages paid to crew members on fishing, small whaling and sealing vessels Salary, payments in kind, Special provisions for seafarers' wages and seafarers' wage supplements Bonus Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in kind, Special provisions for seafarers' wages and seafarers' wage supplements Bonus Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay Special tax and contributions rule Special tax legislation - Special provisions for seafarers' wages and seafarers' wage supplements Bonus Fixed salary Fixed supplement Holiday pay Hourly wage Irregular supplement linked to non-worked hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay 30

32 149-A Miscellaneous Bonus Earned abroad in previous years Foreign income recipients on support vessels Income recipients resident in the USA Fixed salary Foreign income recipients on support vessels Income recipients resident in the USA Fixed supplement Foreign income recipients on support vessels Income recipients resident in the USA Holiday pay Earned abroad in previous years Foreign income recipients on support vessels Income recipients resident in the USA Foreign income recipients on support vessels Hourly wage Pay and Income recipients resident in the USA Salary, payments in kind, salary - Irregular supplement Foreign income recipients on support vessels cash linked to non-worked Income recipients resident in the USA benefit hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay Foreign income recipients on support vessels Income recipients resident in the USA Foreign income recipients on support vessels Income recipients resident in the USA Foreign income recipients on support vessels Income recipients resident in the USA Foreign income recipients on support vessels Income recipients resident in the USA Income recipients resident in the USA Foreign income recipients on support vessels 31

33 Special tax and contributions rule - Seafarer's allowance Bonus Earned abroad in previous years Foreign income recipients on support vessels Fixed salary Foreign income recipients on support vessels Fixed supplement Foreign income recipients on support vessels Holiday pay Holiday pay earned abroad in previous years Foreign income recipients on support Hourly wage Seafarers' Pay and vessels allowance - salary, payments in kind, salary - cash Irregular supplement linked to non-worked Foreign income recipients on support vessels benefit hours Irregular supplement linked to worked hours Foreign income recipients on support vessels Foreign income recipients on support vessels Overtime payment Foreign income recipients on support Public holiday supplement Severance pay vessels Foreign income recipients on support vessels Foreign income recipients on support vessels Holiday pay earned abroad Holiday pay in previous years Salary earned abroad Bonus previous years Special Tax legislation Salary (other), payments in kind (other), (other) Salary, foreign income recipients on support vessels Bonus Fixed salary Fixed supplement Hourly wage Irregular supplement linked to nonworked hours Irregular supplement linked to worked hours Overtime payment Public holiday supplement Severance pay 32

34 151-A Nuisance bonus Salary, payments in kind, Salary (other), payments in kind (other), Nuisance (other) bonus Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in Salary (other), payments in kind (other), Nuisance kind, ) (other) bonus Special tax legislation Jan Mayen and Salary (other), payments in kind (other), Nuisance Norwegian dependencies (other) bonus Special tax legislation - Salary (other), payments in kind (other), Nuisance (other) bonus 153-A Car and boat allowances, etc. subject to withholding tax (including fixed allowances) Salary, payments in kind, Car allowances subject to withholding tax Car allowance Fixed car allowance Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in kind, Fixed car Car allowances subject to withholding tax Car allowance allowance Special tax legislation Jan Mayen and Car allowances subject to withholding tax Car allowance Norwegian dependencies Fixed car allowance Special tax legislation Car allowances subject to withholding tax Car allowance Fixed car allowance 33

35 155-A Travel and subsistence allowances subject to withholding tax Salary, payments in kind, Subsistence allowance, Board - allowance subject to withholding tax board and lodging allowance subject to withholding tax Special tax and contributions rule - Entitlement to seafarer's allowance Seafarers' allowance Board - allowance subject to withholding tax Subsistence allowance, salary, payments in kind, allowance subject to withholding tax board and lodging Special tax legislation Jan Board - allowance subject to withholding tax Subsistence allowance, Mayen and Norwegian allowance subject to withholding tax board and lodging dependencies Special tax legislation - Subsistence allowance, Board - allowance subject to withholding tax board and lodging allowance subject to withholding tax 34

36 156-A Allowance, etc. subject to withholding tax for travel, board and lodging for foreign employees Salary, payments in kind, Expenses in connection with home visits, commuters, board and lodging Board - allowance/reimbursement for periods of work in Norway Car allowances subject to withholding tax - home visits for foreigners Lodging - allowance/reimbursement for periods of work in Norway Reimbursements subject to withholding tax for expenses for home visits - foreign employees staying in Norway Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in kind, Expenses in connection with home visits, commuters, board and lodging Board - allowance/reimbursement for periods of work in Norway Car allowances subject to withholding tax - home visits for foreigners Lodging - allowance/reimbursement for periods of work in Norway Reimbursements subject to withholding tax for expenses for home visits - foreign employees staying in Norway Special tax legislation Jan Mayen and Norwegian dependencies Expenses in connection with home visits, commuters, board and lodging Reimbursements subject to withholding tax for expenses for home visits - foreign employees staying in Norway Special tax legislation - Expenses for home visits, commuters, board and lodging Board - allowance/reimbursement for periods of work in Norway Car allowances subject to withholding tax - home visits for foreigners Lodging - allowance/reimbursement for periods of work in Norway Reimbursements subject to withholding tax for expenses for home visits - foreign employees staying in Norway 35

37 157-A Lodging allowance liable to withholding tax in Norway or abroad Salary, payments in kind, Subsistence allowance, board and Lodging - allowance subject to lodging withholding tax Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments Subsistence allowance, board Lodging - allowance subject in kind, and lodging to withholding tax Special tax legislation Jan Mayen Subsistence allowance, Lodging - allowance subject to and Norwegian dependencies board and lodging withholding tax Special tax legislation - Subsistence allowance, board and Lodging - allowance subject to lodging withholding tax 36

38 161-A Scholarships subject to withholding tax Salary, payments in kind, Salary (other), payments in kind Scholarships Subject to (other), (other) withholding tax Special tax and contributions rule - Entitlement to seafarer's allowance Seafarers' allowance - salary, payments in kind, Salary (other), payments in kind (other), (other) Scholarships Subject to withholding tax Special tax legislation Jan Mayen and Norwegian dependencies Salary (other), payments in kind (other), (other) Scholarships Subject to withholding tax Special tax legislation - Salary (other), payments in kind Scholarships Subject to withholding (other), (other) tax 37

39 199-A expense allowances subject to withholding tax Salary, payments in kind, Salary (other), payments in kind Expense allowance subject to (other), (other) withholding tax - other Special tax and contributions rule - Entitlement to seafarer's allowance Seafarers' allowance - salary, Salary (other), payments in kind Expense allowance subject payments in kind, (other), (other) to withholding tax - other Special tax legislation Jan Mayen Salary (other), payments in kind Expense allowance subject and Norwegian dependencies (other), (other) to withholding tax - other Special tax legislation - Salary (other), payments in kind Expense allowance subject to withholding (other), (other) tax - other 211/212 Employment-related and non-employment related pensions and employment-related annuities etc. Options 4 Back payment Pensions/employmentrelated annuities Pension and National Insurance Pensions/employment-related annuities Back payment Tax deducted at source on pensions Pensions/employmentrelated annuities Pensions/employmentrelated annuities Special tax legislation - Pension and national Insurance Back payment Pensions/employment-related annuities Pensions/employment-related annuities 38

40 214 Taxable back pay and back payments of pensions following a death Pension and national Insurance Back payment of wages and pension Liable for tax Special tax legislation Jan Mayen Salary (other), payments in kind Back payment of wages and Norwegian dependencies (other), (other) and pension Special tax legislation - Pension and national Insurance Back payment of wages and pension 215 Pension during the month of death (tax-free) Option 1 Option 2 Pension and national Insurance Pension during the month of death 216 Benefits from surrendered property Pension and National Benefit derived from surrendered Ordinary Insurance property Tax deducted at source on pensions Option 1 Option 2 Special tax legislation - Benefit derived from surrendered property 39

41 219 Supplementary benefit for spouses liable for tax Back payment Supplementary benefit for spouses - liable for tax Pension and National Insurance Supplementary benefit for spouses liable for tax Tax deducted at source on pensions Back payment Supplementary benefit for spouses - liable for tax Taxable supplementary benefit for spouses Special tax legislation - Pension and National Insurance Back payment Supplementary benefit for spouses - liable for tax Supplementary benefit for spouses liable for tax 227 Early-retirement pension (AFP) Back payment Early-retirement pension Early-retirement pension Pension and National Insurance Back payment Tax deducted at source on pensions Early-retirement pension Early-retirement pension Back payment Early-retirement Special tax legislation - Pension and National pension Insurance Early-retirement pension 40

42 228 Children s pension from parties other than the national insurance scheme Back payment Children's pension Pension and National Insurance Children's pension Tax deducted at source on Back payment Children's pension pensions Children's pension Special tax legislation - Pension and National Back payment Children's pension Insurance Children's pension 230 Payments in kind in pension relationships Car Payments in kind in Housing pension relationships Mobile phone, etc. (e-com.) Pension and National Insurance Tax deducted at source on pensions Payments in kind in pension relationships Car Housing Mobile phone, etc. (e-com.) Special tax legislation - Pension and National Insurance Payments in kind in pension relationships Car Housing Mobile phone, etc. (e-com.) 232 Introductory benefit Back payment Introductory benefit Pension and national Insurance Introductory benefit 41

43 237 Qualification benefit Option 1 Option 2 Pension and national Insurance Qualification benefit 238 New employment-related annuities (group annuities) and annuities taken out as continuity insurance Option 1 Option 2 Pension and national Insurance New employment-related annuities (group)/continuity insurance Special tax legislation Pension and New employment-related annuities National Insurance (group)/continuity insurance 242 Supplementary benefit for spouses tax-free Back payment Supplementary benefit for spouses tax-free Pension and Supplementary benefit for National Insurance spouses - tax-free 42

44 243 New early-retirement pension (AFP) in the private sector Back payment New early-retirement pension Pension and National Insurance New early-retirement pension Tax deducted at source on pensions Back payment New early-retirement pension New early-retirement pension Special tax Pension and Back payment New early-retirement pension legislation National Insurance New early-retirement pension 246 Benefit of low-interest loans to pensioners Pension and National Insurance Payments in kind in pension relationships Benefit on loan interest Tax deducted at source on pensions Payments in kind in pension relationships Benefit on loan interest Special tax and contributions rule Special tax legislation Pension and National Payments in kind in pension Benefit on loan Insurance relationships interest 43

45 247 Disability pension from parties other than the national insurance scheme Back payment Disability pension Pension and National Insurance Disability pension Tax deducted at source Back payment Disability pension on pensions Disability pension Special tax and contributions rule Special tax legislation Pension and Back payment Disability pension National Insurance Disability pension 248 Maintenance payments to former spouses Option 1 Option 2 Pension and National Insurance Maintenance payments to former spouses 249 Miscellaneous Back payment Pensions - various Pension and National Insurance Pensions - various Tax deducted at source on pensions Back payment Pensions - various Pensions - various Special tax legislation - Pension and Back payment Pensions - various Special tax legislation - National Insurance Pensions - various 44

46 401 Payments, etc. to self-employed persons Salary, payments in kind, Business lectual property - cash benefit Fees/remuneration paid to a creator of intel- Salary (other), payments in kind (other), remunerationlectual property - payment in income Fees/remuneration paid to a creator of intel- (other) kind Special tax legislation - Salary (other), payments in kind (other), (other) Business income Fees/remuneration paid to a creator of intellectual property - cash benefit Fees/remuneration paid to a creator of intellectual property - payment in kind 404 Remuneration to childminders minding a child in the childminder's home Salary, payments in kind, Salary (other), payments in kind (other), (other) Business income Payment to childminder in own home - cash benefit Payment to childminder in own home - expense allowance 446 Share of catch or of proceeds of sale of catch (including minimum share) to fishermen Salary, payments in Business income kind, Salary (other), payments in kind (other), (other) Fee - share of catch or of proceeds of sale of catch Special tax legislation Business income - Salary (other), payments in kind (other), (other) Fee - share of catch or of proceeds of sale of catch 45

47 518 Free travel to and from work (free transport) Salary, payments in kind, Salary (other), payments in kind Free travel to and from (other), (other) work Special tax legislation - Jan Mayen and Salary (other), payments in kind Free travel to and Norwegian dependencies (other), (other) from work Special tax legislation Salary (other), payments in kind (other), Free travel to and from (other) work 520 Free day care centre place Salary, payments in Salary (other), payments in kind (other), Day care Tax-free day kind, (other) care centres Special tax legislation Salary (other), payments in kind (other), Day care Tax-free day - (other) care centres 521 Employer s contribution to day care centres which are not company day care centres Salary, payments in Salary (other), payments in kind (other), Day care Tax-free kind, (other) benefit 46

48 522 Free board and lodging for Norwegian employees who would have been entitled to deduction for extra expenses for periods of work entailing stays away from home Salary (other), payments in Free board Salary, payments in kind (other), (other) Free Free housing Norwegian commuters kind, lodging Salary (other), payments in Free board Special tax legislation kind (other), (other) Free Free housing Norwegian commuters - lodging 525 Free board and lodging for foreign employees who commute from abroad Salary, payments in Salary (other), payments in kind Free board Foreign commuters kind, (other), (other) Free lodging Special tax legislation Salary (other), payments in kind Free board Foreign commuters - (other), (other) Free lodging 526 Free lodging for foreign employees who commute from abroad (not subject to withholding tax) Salary, payments in Salary (other), payments in kind (other), Free Foreign kind, (other) housing commuters Special tax legislation Salary (other), payments in kind (other), Free Foreign - (other) housing commuters 47

49 527-A Free board not subject to withholding tax for offshore workers Salary, payments in Salary (other), payments in kind Board for offshore Not subject to with- kind, (other), (other) workers holding tax Special tax legislation Salary (other), payments in kind Board for offshore Not subject to with- - (other), (other) workers holding tax 549 benefits in kind not subject to withholding tax Salary, payments in Salary (other), payments in kind (other), Benefits in kind not subject to kind, (other) withholding tax - 48

50 610 Subsistence allowance incl. overnight stays on business travel, etc. - in Norway or abroad Board allowance not subject to Hotel Salary, payments in kind, Subsistence allowance, board and lodging withholding tax Overnight supplement - not subject to withholding tax Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in kind, Subsistence allowance, board and lodging Board allowance not subject to withholding tax Hotel Special tax legislation Jan Subsistence allowance, Board allowance not Hotel Mayen and Norwegian dependencies board and lodging subject to withholding tax Overnight supplement - not subject to withholding tax Special tax and contributions rule Special tax legislation Subsistence Board allowance not subject to withholding Hotel allowance, board and lodging tax Overnight supplement - not subject to withholding tax 49

51 613 Subsistence allowances incl. overnight stays hotel Norway compulsory posting Salary, payments in Subsistence allowance, Board allowance not Work stays kind, board and lodging subject to withholding tax exceeding 28 days Special tax and contributions rule - Seafarer's allowance Seafarers' allowance - salary, payments in kind, Subsistence allowance, board and lodging Board allowance not subject to withholding tax Work stays exceeding 28 days Special tax legislation Jan Mayen and Norwegian dependencies Subsistence allowance, board and lodging Board allowance not subject to withholding tax Work stays exceeding 28 days Special tax and contributions rule Special tax legislation - Subsistence allowance, Board allowance not Work stays board and lodging subject to withholding tax exceeding 28 days 50

52 614 Subsistence allowances excl. overnight stays for business travel Norway/abroad Salary, payments in Subsistence allowance, Board allowance not subject Without kind, board and lodging to withholding tax overnight stay Special tax and contributions rule Jan Mayen and the Norwegian dependencies in the Antarctic Special tax legislation Jan Mayen and the Norwegian ependencies Subsistence allowance, board and lodging Board allowance not subject to withholding tax Without overnight stay Special tax and contributions rule Special tax legislation Subsistence allowance, Board allowance not subject Without - board and lodging to withholding tax overnight stay 616 Subsistence allowances for overnight stays in hotels work stays abroad that exceed 28 days Salary, payments in Board allowance not kind, subject to withholding tax Subsistence allowance, board and lodging Work stays exceeding 28 days - abroad Special tax legislation Jan Mayen and Norwegian dependencies Subsistence allowance, board and lodging Board allowance not subject to withholding tax Work stays exceeding 28 days - abroad Special tax and contributions rule Special tax legislation Board allowance not subject to withholding tax Subsistence allowance, board and lodging Work stays exceeding 28 days - abroad 51