Code |
Meaning |
Description |
000 |
Basis for Holiday Pay |
|
110-A |
Free Board and Lodging |
|
111-A |
Salaries, fees etc. |
|
112-A |
Payments in kind subject to withholding tax |
|
113 |
Salaries, remunerations abroad - No Employer's Contribution |
|
113-A |
Salaries, remunerations for work outside Norway |
|
114 |
Director's fee - foreigner - No Employer's Contribution |
|
114-A |
Director's fee - foreigner |
|
115 |
Salaries - foreign diplomacy - No Employer's Contribution |
|
115-A |
Salaries - foreign diplomacy not subject to taxation |
|
116-A |
Taxable part of accident/workmen's injury insurance |
|
117 |
Hyretillegg with Withholding Tax |
|
117-A |
Hyretillegg with Withholding Tax - No Employer Contribution |
|
118 |
Free company car - No Employer's Contribution |
|
118-A |
Free company car |
|
119 |
Free board for Shelf Workers with Withholding Tax |
|
119-A |
Free board for Shelf Workers with Tax but No Contribution |
|
120 |
Interest advantage for employment-related loan |
|
120-A |
Preferential Loan |
|
121 |
Free Housing - No Employer's contribution |
|
121-A |
Free Housing |
|
122 |
Payments from athletes fund |
|
123 |
Salaries during bankruptcy - state guarantee etc. |
|
124 |
Salaries for work on continental shelf - No Employer's Cont. |
|
124-A |
Salaries for work on Norwegian continental shelf - foreigner |
|
125 |
Free company car - No Employer's Contribution. |
|
125-A |
Free company car (list price is not in line with the usage) |
|
126-A |
Foreign seamen insured in Norway but not liable for taxation |
|
129 |
Salaries for work in Norway not subject to Employer's contr. |
|
130 |
Taxable phone (including mobile) - No Employer's Cont. |
|
130-A |
Taxable phone (including mobile) |
|
130-A_06 |
Communication - Broadband and Taxable Phone including Mobile |
|
131 |
Option Payment (Cash) - No Employer's Contribution |
|
131-A |
Option Payment (Cash) |
|
132 |
Employee stock options - No Employer's Contribution |
|
132-A |
Employee stock options/capital certificates at a discount |
|
133 |
Option Payment (In kind) - No Employer's Contribution |
|
133-A |
Option Payment (In kind) |
|
134 |
Remunerations to childminder in the child's home |
|
135 |
Free company car (expected from rules) - No Employer's Cont. |
|
135-A |
Free company car (expected from rules) |
|
136 |
Benefit in kind abroad - No Employer's Contribution |
|
136-A |
Benefit in kind abroad subject to withholding tax |
|
137 |
Benefit in kind in Norway not subject to Employer's contr. |
|
139 |
Remuneration paid from charitable or public utility org. |
|
140 |
Remuneration to person for work in employers home |
|
141-A |
Salary during labor-market programme |
|
143 |
Cost Savings at home - No Employer's Contribution |
|
143-A |
Cost Savings at home |
|
144 |
Pay to crew on fishing-, whale- or sealing boat |
|
149 |
Miscellaneous Salary, Benefits etc. - No Employer's Cont. |
|
149-A |
Miscellaneous Salary, Benefits etc. |
|
151-A |
Nuisance Bonus |
|
153-A |
Car and boat allowance subject to withholding tax |
|
155-A |
Travel allowance, cost and lodging subject to withholding tax |
|
156 |
Travel allowance etc. for foreigner - No Employer's Cont. |
|
156-A |
Travel allowance, cost and lodging foreigner, withholding tax |
|
161-A |
Scholarship subject to withholding tax |
|
199 |
Other expense allowances - No Employer's Contribution |
|
199-A |
Other expense allowances subject to withholding tax |
|
211 |
Pension (all), life annuity related to employment. |
|
212-A |
Pension and life annuity, subject to Employer's Contribution |
|
214 |
Taxable salary or pension in arrears after death |
|
215 |
Pension received in the month of death (non-taxable) |
|
216 |
Benefits derived from a surrendered property |
|
225 |
Back pay of pension- and insurance-payments |
|
227 |
Agreement Based Pension (AFP) |
|
227-A |
Agreement Based Pension (AFP) - Subject to Employer's Cont. |
|
228 |
Child's pension from other than National Insurance |
|
228-A |
Child's pension - Subject to Employer's Contribution |
|
230 |
Benefits in kind for pensioner |
|
230-A |
Benefits in kind for pensioner - Subject to Employer's Cont. |
|
246 |
Benefit beneficial loan for pensioner |
|
246-A |
Beneficial loan pensioner - Subject to Employer's Cont. |
|
247 |
Disability pension from other than National Insurance |
|
247-A |
Disability pension - Subject to Employer's Contribution |
|
249 |
Miscellaneous - No Employer's Contribution |
|
249-A |
Miscellaneous |
|
311 |
Union Dues |
|
312 |
Pension scheme premium |
|
313 |
Enforced child support |
|
314 |
Premium to fund and social insurance |
|
315 |
Hut rent |
|
316 |
Enforced child support (not tax deductible) |
|
401 |
Payments etc. to self employed |
|
404 |
Remunerations to childminder in the childminders home |
|
446 |
Portion or part (including minimum part) to fisherman |
|
518 |
Free Transportation to and from work |
|
520 |
Free kindergarten |
|
522 |
Free board and lodging employee staying away from home |
|
523 |
Employee Options |
|
524 |
Treatment expenses and insurance (non taxable) |
|
525 |
Free board and lodging for foreigner commuting from abroad |
|
526 |
Free housing for foreigner commuting from abroad |
|
527 |
Free board for Shelf Workers without Withholding Tax |
|
527-A |
Free board for Shelf Workers without Tax but No Contribution |
|
549 |
Other benefits in kind not subject to withholding tax |
|
610 |
Per diem inland/abroad lodging at gov. scale rates |
|
613 |
Per diem inland lodging (hotel-ordered) at gov. scale rates |
|
614 |
Per diem no inland/abroad lodging at gov. scale rates |
|
616 |
Per diem abroad hotel lodging (> 28 days) at gov. scale rates |
|
619 |
Administrative board (on official travel) |
|
620 |
Administrative board (commuter) |
|
623 |
Per diem inland/abroad in room/workmen's hut subject to tax |
|
624 |
Lodging allowance - own hut or caravan |
|
626 |
Per Diem allowance with lodging to long-haul drivers abroad |
|
627 |
Per diem inland/abroad boarding house subject to tax |
|
628 |
Board and lodging allowance for foreign commuters |
|
649 |
Miscellaneous expense allowances for board and lodging |
|
711 |
Car allowance not subject to withholding tax |
|
714 |
Other allowances not subject to withholding tax |
|
721 |
Allowance covering travel expenses for home visits |
|
723 |
Coverage of home visits - reimbursement or benefit in kind |
|
724 |
Free home visit abroad |
|
725 |
Cash allowance covering home visits from abroad |
|
749 |
Miscellaneous expense allowances for traveling |
|
813 |
Relocation grant and compensatory allowance |
|
818 |
Scholarship not subject to withholding tax |
|
824 |
Allowance according to Foreign Affairs Ministry agreement |
|
825 |
Collective agreement-based food allowance during overtime |
|
849 |
Other expense allowances not subject to withholding tax |
|
911 |
Non taxable compensation for tort |
|
912-A |
Payments to athlete fund |
|
913-A |
Svalbard income |
|
914-A |
Jan Mayen income |
|
916 |
Non taxable payments |
|
918 |
Gross employment income for shareholder non-regulated |
|
919 |
Gross employment income for active shareholder regulated |
|
921 |
Petty expenses - seamen |
|
922 |
Number of days aboard for seamen |
|
923 |
Other income |
|
924 |
Loss from options |
|
925 |
Hyretillegg without Withholding Tax |
|
925-A |
Hyretillegg without Withholding Tax - No Contribution |
|
949 |
Miscellaneous - others |
|
949-A |
Miscellaneous - others - Subject to Employer's Contribution |
|
950 |
Withholding Tax |
|
961 |
Salary etc. Net salary agreement - No Employer's Cont. |
|
961-A |
Salary etc. For employee with net salary agreement Norway |
|
971 |
Net salary agreement abroad - No Employer's Contribution |
|
971-A |
Salary etc. For employee with net salary agreement abroad |
|
NONE |
None |
|