One of the major changes as a result of corona is that far more people now work from home offices than before – not least now that the measures are being tightened again across the country.
In this connection, a tax exemption has been made for part of what the employee receives from the employer, as a result of the corona situation.
These are the new corona measures
When does the tax exemption apply?
In connection with the corona pandemic, a tax exemption has been made for what the Tax Administration defines as “certain necessary benefits in kind that are received as a result of the corona situation”.
In practice, this means that you do not have to tax on the purchase of, for example, office equipment that the job covers for use in a home office, from which you would normally have to pay tax.
According to Martha Johanne Gjengedal, division director user dialogue in the Tax Administration, the definition of benefits in kind in employment conditions applies to any benefit other than cash and other means of payment.
– These are, for example, benefits that take the form of goods, shares, interest benefits from affordable loans, services, usage rights or other benefits, Gjengedal explains.
– If the employer pays directly to a third party for a good / service that is enjoyed / consumed by the employee, without this being charged to the employee, this is considered a benefit in kind. The same applies if the employee disposes of the employer’s payment card where the use is charged to the employer directly. Goods that the employee buys for himself using this card must therefore be treated as a benefit in kind, she explains.
Home office? Avoid tax shocks
You can get a tax exemption for this
We have asked the Tax Administration what kind of benefits in kind you can get a tax exemption for related to corona.
She points out that this is especially related to home office solutions, EK services and health care financed by the employer.
– It is emphasized that the measure must be temporary and proportionate. Typical examples would be the purchase of office equipment such as office chairs, office desks, extra screens and other IT equipment such as mice and keyboards, says Gjengedal.
We have asked the Tax Administration about some concrete examples of measures in the home office – and whether these can be granted exemptions under the temporary scheme:
Lighting: And
Necessary purchases of office equipment for home office: And
Better broadband: Any installation costs and set-up costs will be covered tax-free.
For broadband in general, a taxable benefit must normally be determined according to the template rule, provided that one has previously had a “weaker” broadband covered and taxed for this. The maximum taxable benefit is set at NOK 4,392 regardless of whether the employee is covered by one or more EK services and regardless of how expensive the services are.
– The question of whether employees can have EK services covered, such as mobile and broadband, completely tax-free, referring to the fact that the coverage is only justified in the corona situation is somewhat unclear. This question is now being considered, Gjengedal says.
Get an overview: The rules that apply now
Wrongly deducted for tax?
Should you have received assistance in purchasing office equipment for the home office from your job, but find that tax has been deducted incorrectly from the amount, you should notify your employer.
– If the employer has covered such costs and carried out withholding tax, the employee should ask the employer to correct the deduction in a later month, Gjengedal says.
Should the amount have already been reported via a-melding as a taxable person, the employer should submit a corrected a-melding.
– This is to avoid the amount being included in the employee’s tax return, she explains.
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