| 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 |
Travel allowance and cost - No Employer's contribution |
|
| 155-A |
Travel allowance and cost subject to withholding tax |
|
| 156 |
Travel allowance etc. for foreigner - No Employer's Cont. |
|
| 156-A |
Travel allowance, cost and lodging foreigner, withholding tax |
|
| 157 |
Lodging allowance - No Employer's contribution |
|
| 157-A |
Lodging allowance subject to withholding inland/abroad |
|
| 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. |
|
| 238 |
New life annuity related to employment |
|
| 242 |
Taxfree spouse addition |
|
| 243 |
Early-retirement pension (AFP) |
|
| 243-A |
Early-retirement pension (AFP) - 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 |
|
| 521 |
Employers payment for external child care |
|
| 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 |
|
| 712 |
Car allowance for electrical car not subject to 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 |
Income from Jan Mayen and Norwegian-No Employers contribution |
|
| 914-A |
Income from Jan Mayen and Norwegian areas in Antarctic |
|
| 915 |
Salary etc. to foreign performer - No Employer's contribution |
|
| 915-A |
Salary etc. to foreign performer |
|
| 916 |
Non taxable payments |
|
| 917 |
Tax Free Salary to Children under 13 Years |
|
| 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 |
|
| 927 |
Pay/ other remuneration not liable to tax for members of NI |
|
| 927-A |
Pay/ other remuneration not liable to tax for member of NI |
|
| 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 |
|
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