Capital income
Concerns income which is only to be treated as capital income.
Brief information about capital income
Specify other income which is only to be treated as capital income.
This applies for example to:
- interest on overdue payment of wages, pensions and holiday pay
- repayments of previously paid pension contributions to the Norwegian Pension Insurance for Seamen
Payments made to creators of intellectual property
From 2018 onwards, payments made to creators of intellectual property are not to be reported in the a-melding. You must report these payments via a separate annual reporting solution.
The information you must provide
Amount | NOK x |
Type of salary or benefit | Cash benefit, capital income |
Subject to withholding tax | No |
Basis for employer's national insurance contributions | No |
Tax and contribution rules | - |
Additional information | - |
Amount
Specify the gross amount.
Type of salary or benefit
Specify “cash benefit” and “capital income”.
Subject to withholding tax
The benefit is not subject to withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the benefit.
Tax and contribution rules
You cannot use special tax and contribution rules for this benefit.
Additional information
No additional information.
Earnings period (voluntary)
You can specify the earnings period for all types of salary and other benefits in the a-melding. Both the start date and the end date of the earnings period must fall within the same reporting month.
See also the explanatory information concerning the earnings period
When to report
Report the benefit in the calendar month in which you paid the amount.
Correcting errors
MAGNET_EDAG-114 Invalid value |
MAGNET_EDAG-114B Invalid value for this calendar month |
MAGNET_EDAG-200 This income has been reported with incorrect information and is invalid |
MAGNET_EDAG-230B Invalid value |
MAGNET_EDAG-243 Information on earnings period is invalid |
MAGNET_EDAG-298 This income has been reported with incorrect information and is invalid |
What do we use the information for
NAV uses information concerning salary and other benefits to calculate unemployment benefits and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
The Norwegian Tax Administration uses information concerning capital income to assess income. The amount is aggregated with other benefits and transferred to the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.