It’s close to the year-end closing of our payroll assignments for the fiscal year 2023. We would like to thank you for your continued support and cooperation over the year. In order to ensure that we have included all the payroll information to the last payroll report in the year, please review the checklist below:
| Bonus and bonus accrual Bonus accrual is the bonus calculated based on performance in the current year to be paid next year. |
| Payments in kind (please open the link below)https://www.altinn.no/en/start-and-run-business/working-conditions/pay/pyments-in-kind/ |
| Travel expenses (please open the link below)https://www.altinn.no/en/start-and-run-business/working-conditions/pay/travel-expenses/ |
| Company cars (please open the link below)https://www.altinn.no/en/start-and-run-business/direct-and-indirect-taxes/company-cars/ |
| Use of private car for business purposes – company vehicles (please open the link below) https://www.altinn.no/en/start-and-run-business/direct-and-indirect-taxes/the-enterprises-tax/use-of-private-car-for-business-purposes—company-vehicles/ |
| Third party benefits Discounts on goods and services that the employee receives from parties other than the employer’s business partners will be taxable if the employer provides such a third party with some service to enable the employee to obtain a discount.Discounts from third parties will not be taxable or reportable when the employee simply passes on the offer of a discount to their employees. Discounts that are unilateral marketing initiatives, “neighborhood discounts”, and similar profiling discounts are neither taxable nor reportable.https://www.skatteetaten.no/en/business-and-organisation/employer/the-a-melding/the-a-melding-guide/salary-and-benefits/overview-of-salary-and-other-benefits/taxable-part-of-certain-types-of-insurance-premium/ |
| Taxable part of certain types of insurance premium (please open the link below)Please send us the annual report (årsoppgave) – taxable part of the insurance premium, if we don’t have the administration access of the insurance account. |
If any of the reportable payroll items mentioned above were not reported to us earlier, please send the information to us as soon as possible together with the last payroll info. in December. Thank you for your effort in helping us to ensure your payroll compliance in Norway.