); Hovedtariffavtalen (ekstern side); Lignings ABC (ekstern side) – Ligningsloven; Pensjonsloven (ekstern side); Personopplysningsloven (ekstern. Yrkesskadeloven (ekstern side). Lignings ABC (ekstern side) – Ligningsloven. Statens personalhåndbok (ekstern side). Veileder for gaver i tjenesten (ekstern. Lignings-ABC –15, %%20endelig%20med%20aktive%?.
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Reporting via the a-ordning is linked to the cash principle in Section of the Norwegian Tax Act.
Benefits must be reported in the calendar month in which they are paid or provided see Section of the Norwegian Tax Assessment Act. According to the cash principle, the income must be recognised taxed as being received in either. Therefore, it is not sufficient for the benefit to have accrued been claimed and for the taxpayer to have an unconditional entitlement to receive it at a later date.
The cash principle is of direct importance to the tax rates which are used as a basis for taxing a benefit.
This becomes evident when income is claimed earned during an income year but can only be paid after the year-end. The income must be taxed in the year of payment at the tax rates applicable in the year of payment.
However, when the income is claimed is of importance in the assessment of the tax obligation. Whether or not a benefit is taxable must be assessed on the basis of the tax rules applicable as at the date of claiming, even if the benefit is to be ligninvs on the payment date under the tax rules applicable at the time. Subsistence expenses claimed in and paid in — tax-related treatment and reporting in the a-ordning. As a result of the regulatory changes, employers may not pay tax-free expense allowances to cover additional costs for petty expenses subsistence expenses incurred by employees who have free board and lodging on journeys involving overnight stays from onwards.
In the case of subsistence expenses which were reclaimed in but only paid inthe tax obligation must be determined in accordance with the rules for The payment must be recognised inand therefore also reported in Inthe deduction entitlement for petty expenses and employer’s payments of expense allowances for such petty expenses were therefore tax-free.
The tax rules applicable at the time of claiming liynings be used as a basis for the tax-related treatment in Subsistence expenses accrued in and paid in must therefore be treated as a tax-free benefit in The income ligning for subsistence expenses have been abolished from 1 January and cannot be used for reporting administrative expenses claimed in and paid in To ensure correct tax-related treatment, employers must report the benefit under ‘Expense allowances — other’ see guidance.
Distance-based allowances reclaimed in and paid in — tax-related treatment and reporting in the a-ordning.
Changes to tax rules and rates – reporting via the a-ordning
The budget agreement sets the tax-free rate for distance-based allowances for using an individual’s own vehicle for business travel to NOK 3. Lgnings allowances are taxable insofar litnings they yield a surplus see Section second paragraph a of the Tax Act.
The rates for determining when the distance-based allowance results in a surplus for tax purposes is formally determined in the annual taxation rules.
The Directorate of Taxes has established rates for distance-based allowances, which must be used as a basis for the payment of distance-based allowances in The tax rules remain unchanged for distance-based allowances which are claimed in but cannot be paid until Distance-based allowances are tax-free, provided they do not yield a surplus.
As a result of the budget settlement by the Norwegian Parliament, lifnings tax rate for determining when a distance-based allowance yields a surplus has been changed between and Therefore, the distance-based allowance must be taxed at the tax rate applicable at the time of payment. Expense allowance – distance-based allowance wbc or electric car — number of kilometres see guidance.
The component of the car allowance that exceeds the Directorate of Taxes’ allowance rate for must be reported as ‘Car ligmings subject to withholding tax’ former code ‘Expense allowance — distance-based allowance car — number of kilometres’ see guidance.
Severance pay claimed in and paid in — tax-related treatment and reporting in the a-ordning. Tax exemption for severance pay and additional severance pay in the Tax Act, Section first paragraph a no.
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As a result of the regulatory changes, employers may not pay tax-free severance pay or additional severance pay in Employees who, before 1 Januaryfulfilled the conditions to receive severance pay in accordance with the agreement between the confederations for employees and employers shall be entitled to receive tax-free severance pay paid in accordance with Section first paragraph a no. Similarly, employees who, before 1 Januaryhad entered into lighings agreement with their employers concerning the payment of additional severance pay shall be entitled to receive tax-free additional severance pay paid partially in accordance with Section first paragraph a no.
The income descriptions for tax-free severance pay have not been abolished from 1 Januaryand can therefore be applied to the reporting ligninys tax-free severance pay claimed in but paid in see guidance.
The rules in the employer’s contributions resolution concerning itinerant enterprises were amended with effect from 1 January The amendments mean that the special rules for itinerant enterprises only apply in cases where employees travel to a zone with a higher rate than that applicable in the registration zone.
Employers operating itinerant enterprises in a zone with a lower rate than the registration zone must calculate the employer’s contributions in liynings with the rates in the registration zone for all work performed both in the registration zone and in zones with lower taxes than the registration zone.
Prior to the change, employers with itinerant enterprises in zones with a lower rate than the registration zone could use this lower rate for salaries for the work that was performed there.
Anne Sofie Bjørkholt — BAHR
The regulations applicable at the time of payment must be used as a basis for calculating employer’s contributions on payments. In the lignongs of salary paid in for work performed inthe amended regulations that entered into force on 1 January will be used to calculate employer’s contributions on payments.
Jump to the main content Jump to the main menu Jump to the main content A-ordningen News Changes to tax rules and rates – reporting via the a-ordning Changes to tax rules and rates – reporting via the a-ordning Last updated According to the cash lignungs, the income must be recognised taxed as being received in either the income year in which the amount is paid or the benefit is provided, including pre-payments, or the earlier income year in which the amount could have been paid or the benefit provided to the taxpayer.
Reporting using the a-ordning: Reporting via the a-ordning: A separate transitional rule has been adopted for the regulatory change: Did you find what you were looking for?
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