Annual statement from nursery in Norway - what is it?
Annual statement from nursery in Norway - what is it?
Annual statement for care and supervision of children, nursery
What is this document?
The annual statement from a nursery in Norway is another way of saying an annual report, i.e. a document collecting the most important information related to settling accounts with this institution. It shows, among other things, how much we paid for nursery care in a given year, which is particularly important to us.
Why do I receive it?
The nursery or the municipality where the nursery is located must report all information related to settlements to the Norwegian tax office - including how much you paid for the nursery. For transparency and for your information, the annual statement is sent to you so that you can check whether the information on it, as well as that sent to the tax office, is correct.
This does not mean that Skatt will tax you additionally - quite the opposite! You can read more about this later in the article.
What data does the annual statement contain?
The document usually includes:
- a heading with the name of the municipality/nursery and address, organisation number, and possibly a logo
- the name and surname of the person issuing the annual statement, together with contact details
- the document title
- an information text, i.e. the main content of the document itself:
- the amount reported to the tax office in Norway
- which child the payments were made for
- information that additional costs are not deductible and are therefore not included in the above-mentioned amount
- information about the need to keep the document
- information that the document has also been sent to the tax office
An example annual statement looks like this:
Above all, in the annual statement from the nursery we are interested in information about the invoices you paid for your child's/children's nursery stays and/or after-school club/SFO. It shows the amount for the child's attendance at the institution, excluding additional charges for meals, etc. - only fees for the nursery place count.
Can I deduct nursery and SFO costs from tax?
The annual statement from a nursery in Norway shows the amount you paid for your child's stay at the institution. This is the amount that does not include charges such as extra meals. In practice, this means that the amount on the annual statement is an amount that you can (not always, but often) deduct from tax.
Why is that? Because fees related to a child's attendance at nursery and SFO can be deducted, but additional related costs cannot be deducted (except for travel costs to the nursery - more information can be found here (click)).
Who can deduct nursery and SFO costs in Norway?
To deduct costs related to children, one condition must be met:
- the child must not be older than 12, or in the case of disabled children, 18 (a medical certificate or documentation from social services is required)
You can also claim the deduction if the child is outside Norway with the other parent!
How much can I save?
You can deduct a maximum of:
- NOK 25,000 for the first child
- NOK 15,000 for each additional child
- you are also entitled to a deduction of NOK 1.83 for each kilometre travelled to nursery/SFO, or a deduction for actual costs (e.g. bus fares), up to NOK 100,880. This also includes kilometres related to commuting to work.
It is worth noting here that if both parents of the child claim the deduction, they must split it between them. This means that if we have one child, we can deduct a total of NOK 25,000 together (for example, half by the child's mother and half by the child's father). The deduction can be split in any way.
What if the amounts on the annual statement do not match what I paid?
In such a case, it is worth contacting the institution that issued the document and clarifying the matter. If there is no agreement on the amount, and you know you can prove your case, nothing is lost - you can manually enter the correct amount in the annual tax return.
Is this automatically entered into the skattemelding?
Yes, the paid amount shown on the annual statement, as well as the related deduction, should be automatically included in your annual tax return, together with the automatic split between the child's parents (normally 50:50). If not, it is worth correcting the return, which will mean a lower final tax bill or a higher tax refund, leaving more money in your pocket.
What if I did not receive such a document, but I should have?
By the end of January you should receive all annual statements - from your employer, bank, insurance company, and so on. If February has passed, the annual tax return is just around the corner and you still have not received the nursery annual statement - it is worth contacting the nursery or the municipality to which the nursery belongs and asking for the document to be sent. This is mandatory, so in most cases a request should be enough.
Do I have to pay for the annual statement?
No, the document is completely free of charge and if someone asks you to pay for it, it is worth reporting such practice to the police. However, we are not aware of any cases where someone has asked for such a fee.
I cannot contact the nursery, and I know the amount is incorrect - what should I do?
You do not need to keep trying to contact the nursery. Having the document is only meant to make it easier for you to check whether the deduction has been applied correctly. Without the annual statement, you must calculate the costs for which you are entitled to a deduction yourself and decide whether everything is correct. It is worth doing this even if you have the annual statement - the nursery or municipality may also make mistakes here. Then, once you know the final amount, you only need to manually correct the skattemelding and change the deduction amount to the correct one.
If you want to ask about tax, benefits or other official matters - please contact us: +47 21 38 38 21.
We answer Mon-Fri from 9:00 - 21:00 and will be happy to help!
Article author: Marcin - marcin@efirma.no