Skatteetaten - IAESTE Norge

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2.1 Lønn, godtgjørelser, naturalytelser mv. opptjent i Norge Her føres lønn, honorarer, feriepenger og andre ytelser fra arbeidsgiveren. En au pair er å anse som arbeidstaker og ytelsene vedkommende mottar under arbeidsoppholdet i Norge er skattepliktige. Fordel av fri kost er skattepliktig. De fastsatte satsene (NOK per døgn) er: Fordel/år 2011 2012 Fri kost – alle måltider 79 79 Fri kost – 2 måltider 62 62 Fri kost – 1 måltid 41 41 Se foran om «Pendling» om når fordel av fritt losji og frie besøksreiser til hjem i utlandet, skal oppgis i post 2.1. Lønn og annet arbeidsvederlag fra én enkelt arbeids- eller oppdragsgiver på til sammen inntil NOK 1 000, er skattefri. Grensen er NOK 2 000 for lønnet arbeid for skattefri organisasjon, eller arbeid i oppdragsgivers hjem/fritidsbolig. 3.2.1 Minstefradrag Minstefradraget er et månedsfradrag. Fradraget er 36% for 2011 og 38% for 2012, beregnet av beløpet i post 3.0, innenfor rammene av følgende tabeller: Tabell for minstefradrag i 2011: Måneder i Norge 1 2 3 Min 4 000 5 300 7 950 Max 6263 12 525 18 788 4 5 6 Min 10 600 13 250 15 900 Max 25 050 31 313 37 575 Tabell for minstefradrag i 2012: Måneder i Norge Min Max Min Max 1 4 000 6 513 4 10 600 26 050 2 5 300 13 025 5 13 250 32 563 3 7 950 19 538 6 15 900 39 075 Minstefradraget kan under ingen omstendighet overstige beløpet i post 3.0. 3.3.7 Standardfradrag beregnet av beløp i post 3.0 Standardfradraget er 10%, men er begrenset til NOK 40 000. Standardfradraget kan ikke kombineres med alternativt fradrag i post 3.3.7.1. Velger arbeidstakeren å bli liknet etter nettometoden for utgiftsgodtgjørelse som beskrevet i «Pendling», kan vedkommende ikke kreve 10% standardfradrag. 3.3.7.1 Alternativt fradrag Alternativt fradrag i post 3.3.7.1 kan ikke kombineres med 10% standardfradrag. Post 3.3.7.1 kan ikke benyttes av arbeidstaker som er bosatt i et land utenfor EØSområdet. Krever arbeidstakeren alternativt fradrag i post 3.3.7.1 i stedet for 10% standardfradrag, må også ektefellen velge samme post dersom vedkommende har skattepliktig lønn i samme inntektsår. 3.2.8 Fradrag for reise mellom arbeidssted og oppholdssted i Norge/ 3.2.9 Reiseutgifter ved besøk i hjemmet i utlandet Fradrag for reisekostnader gis ut fra en beregnet reiseavstand i kilometer. Reiseavstanden beregnes som hovedregel med utgangspunkt i korteste strekning langs bilvei eller med rutegående transportmiddel, bortsett fra fly. Fradrag gis med NOK 1,50 for de første 35 000 km i 2011, og NOK 1,50 for de første 50 000 km i 2012. Over disse kjørelengdene gis det fradrag med NOK 0,70 per km (2011 og 2012). Bompenger og fergeutgifter I tillegg til avstandsfradraget kan det gis fradrag for kostnader til bompassering eller fergereiser med bil, når disse overstiger NOK 3 300 i inntektsåret. Har arbeidstakeren brukt fly ved besøksreisen til hjemmet i utlandet, kan vedkommende i stedet for avstandsfradrag (NOK 1,50/NOK 0,70 per km) kreve fradrag for kostnader til flybillett. I tillegg kan arbeidstakeren kreve avstandsfradrag for resten av reisen. Standard begrensning av reisefradraget Det gis ikke fradrag for de første NOK 13 950 av reisekostnadene for 2011. For 2012 er beløpet også NOK 13 950. 3.2.7 Merkostnader til kost og losji ved arbeidsopphold borte fra hjemmet Se avsnittet «Pendling» ovenfor om når arbeidstakeren kan bruke denne posten. Har arbeidstakeren selv dekket alle kostnadene til kost kan fradraget beregnes etter følgende standardsatser (NOK per døgn): Opphold på hotell når frokost ikke inngår i prisen for rommet Opphold på hotell når frokost inngår i prisen for rommet Opphold på pensjonat o.l. (uten egen kokemulighet) Opphold på hybel/brakke med kokemulighet og privat overnatting Utgifter til losji må dokumenteres. Side 2 2011 2012 580 640 522 576 291 293 189 190 Flere arbeidsopphold Har du hatt flere arbeidsopphold i inntektsåret uten å bli skattemessig bosatt i Norge, skal du oppgi inntekt opptjent under alle arbeidsoppholdene i selvangivelsen. Utliknet og betalt skatt etter tidligere forhåndslikning godskrives på skatteoppgjøret ved den siste forhåndslikningen. Mer informasjon Mer informasjon kan du finne på www.skatteetaten.no/utland eller www.taxnorway.no Who can submit RF-1038? Foreign employees who are not resident in Norway for tax purposes have limited tax liability for pay for work carried out in Norway. Such employees can choose to submit RF-1038 and pay tax to Norway in connection with the termination of their period of work in Norway. The advance assessment scheme applies to the following types of employees only: • Foreign employees who have stayed in Norway for a maximum of 183 days during a 12-month period • Foreign employees who have stayed in Norway for a maximum of 270 days during a 36-month period Tax treaties concluded between Norway and other states may in some cases limit an employee’s tax liability. If you are in doubt as to whether or not you are liable to taxation in Norway, you should contact the tax office. Who may not submit RF-1038? A person who stays in Norway for so long that he/she is resident in this country for tax purposes may not submit RF-1038. Advance assessment can only be claimed for wage earnings. If you have any other type of income, you must submit an ordinary tax return in the year following the year in which you earned such income. The tax office sends a tax return form to the taxpayer at the end of March/ beginning of April in the year following the income year. Persons claiming assessment in tax class 2 may not submit RF-1038. Such persons must submit an ordinary tax return in the year following the income year. If you claim tax class 2 because you provide for a spouse resident abroad, documentation of your spouse’s income must be enclosed with the tax return. Persons living in the EEA area who have limited tax liability may, on certain conditions, claim deductions as if their tax liability applied to all their wealth and income. This also applies to income from the Norwegian continental shelf. It is a condition that at least 90% of the person’s wage earnings, business or pension income is taxed in Norway. Calculation of the 90% requirement is based on the aggregate income of the two spouses. In such cases, an ordinary tax return must be submitted in the year following the income year. Commuting Employees from another EEA country An employee who commutes to another EEA country can choose between the gross and the net method as explained below. Employees from countries outside the EEA area Employees who commute to a home country outside the EEA area cannot claim deductions for additional costs for board and lodging or travel expenses incurred in connection with home visits.
If the employee commutes to a home outside the EEA area, he/she can choose between the gross and net method. This means that the employee must choose to either claim a standard deduction for the allowances paid by the employer (see Gross method) or not claim a standard deduction and instead apply the net method to allowances paid by the employer. • Gross method All allowances from the employer to cover board, lodging and home visits will be included in taxable income (under item 2.1). The employee can choose whether to claim a 10% standard deduction or claim a deduction for actual expenses, including additional expenses under items 3.2.7 and 3.2.9. • Net method Allowances from the employer to cover board, lodging and home visits will not be included in taxable income, only any surplus amount. In this case, the expense allowance paid by the employer is compared with the actual extra costs for board and lodging and home visits abroad. Employees who choose the net method cannot claim a 10% standard deduction. National Insurance contributions In principle, you must pay Norwegian National Insurance contributions. Employees must pay National Insurance contributions of 7.8 per cent of the income earned in Norway. The lower income limit for National Insurance contributions is NOK 39,600. As a rule, employees on the Norwegian part of the continental shelf are obliged to be members of the Norwegian National Insurance scheme in the same way as onshore employees in Norway. Persons who are not members of the Norwegian National Insurance scheme must document this. If you are an EEA national and a member of a national insurance scheme in another EEA member state, you must submit form E-101, which is issued by the national insurance authorities in your home country. If you are a member of the national insurance scheme in your home country pursuant to a national insurance agreement between Norway and your home country, you must submit corresponding documentation. You may also submit confirmation from NAV International that you are not a member. If you have previously submitted form E- 101 or corresponding documentation to NAV International or the Norwegian Tax Administration, you must state this under item 5.0. More information about the National Insurance scheme in Norway is available at www.nav.no Filling in the items in RF-1038 All amounts must be stated in NOK (Norwegian kroner). Which year does the tax return concern? The income year starts on 1 January and ends on 31 December. If your period of work in Norway extends into a new year, you must submit a tax return for each of the income years. Tax municipality You must state which municipality in Norway you pay tax to. Persons with limited tax liability for wage earnings pay tax to the municipality in which they were staying on 1 November in the year preceding the income year. If the employee was not staying in any Norwegian municipality on 1 November in the year preceding the income year, he/she shall pay tax to the municipality in which he/she first stayed when the liability to pay income tax arose. Personal ID number Your personal ID number is stated on your tax card and is used to identify you to the authorities. If you have not been issued with a tax card, please state your date of birth. Address in Norway Here you must state your most recent address in Norway. Period of stay in Norway Here you must state when your period of work in Norway started and ended. If your period of work extended into the following year, you must enter 31 December as the «To date». In such case, 1 January must be entered as the «From date» in your tax return for the following year. If you have had several periods of work in Norway during the income year, you must provide details about them under item 5.0 «Additional information» or on a separate sheet of paper. Do you require confirmation from the tax office of receipt of your tax return? You can request that the tax office provides you with immediate confirmation that it has received your claim for advance assessment. If the tax settlement is not sent within four weeks of the tax office’s confirmation of having received the claim for advance assessment, the tax claim on the stated income will lapse. Dependents – are you claiming assessment in tax class 2? The tax class affects the amount of tax you are liable to pay. Tax class 1 is the ordinary tax class. If you provide for a spouse, see the above section «Who may not submit RF- 1038». Tax class 2 can also be claimed by single persons who are sole providers for children aged 17 years or younger, or who are in effect sole providers for children aged 18 years or more. In such case, documentation is required. If you are in doubt as to whether or not you can claim assessment in tax class 2, the tax office can advise you. Side 3 2.1 Wages, remuneration, payment in kind etc. earned in Norway Here you state your wages, fees, holiday pay and other remuneration from your employer. An au pair is deemed to be an employee and the payment in kind that he/she receives during a period of work in Norway is liable to tax. The advantage of free board is taxable. The stipulated rates (NOK per day) are: Advantage/year 2011 2012 Free board – all meals Free board – two meal s Free board – one meal 79 62 41 79 62 41 See «Commuting» above concerning when the advantage of free board and free home visits abroad are to be declared under item 2.1. Wages and other income from work of up to NOK 1,000 from a single employer or client are tax-free. For paid work for a nontaxable organisation, and for work in a client’s home/holiday home, the limit is NOK 2,000. 3.2.1 Minimum deduction The minimum deduction is a monthly deduction. The deduction is 36% for 2011 and 38% for 2012 of the amount stated under item 3.0, within the limits set out in the following tables: Table for minium deduction in 2011: Months in Norway 1 2 3 Min 4 000 5 300 7 950 Max 6263 12 525 18 788 4 5 6 Min 10 600 13 250 15 900 Max 25 050 31 313 37 575 Table for minium deduction in 2012: Months in Norway Min Max Min Max 1 4 000 6 513 4 10 600 26 050 2 5 300 13 025 5 13 250 32 563 3 7 950 19 538 6 15 900 39 075 The minimum deduction can under no circumstances exceed the amount stated under item 3.0. 3.3.7 Standard deduction calculated on the basis of the amount under item 3.0 The standard deduction is 10%, but it is limited upwards to NOK 40,000. The standard deduction cannot be combined with alternative deductions under item 3.3.7.1. If the employee chooses to be assessed in accordance with the net method for expense allowances as described in «Commuting», he/she cannot claim the 10% standard deduction. 3.3.7.1 Alternative deductions The alternative deductions under item 3.3.7.1 cannot be combined with the 10% standard deduction. Item 3.3.7.1 cannot be used by employees who are residents of countries outside the EEA area.
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Skatteetaten - IAESTE Norge

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