NAV annual statement in Norway - what is it?

NAV annual statement - annual overview of benefits

What is this document?

NAV annual statement is a document that contains information about all payments you received from NAV in a given tax year. It also includes deducted advance tax and other deductions. This document is important for your annual tax return, because the data it contains is automatically sent to the tax office (Skatteetaten) and included in your tax return (skattemelding). This affects the tax you will pay - you may end up paying more or less, depending on the information entered and whether it is correct.

Why do I receive an annual statement?

NAV is required to report all settlement information to the tax office. For this reason, the annual statement is also sent to you, so that you can check whether all the information submitted is correct. If you notice any discrepancies, you should contact NAV to have them corrected, as this may affect the amount of tax you will pay, as mentioned above and as we will explain further below.

What data does the annual statement contain?

The document usually includes:

• Personal details - your first name, surname and identification number (fødselsnummer).
• List of paid benefits - includes various types of financial support, such as:
  • Annet (other benefits) - these may be various types of allowances, for example support for people in difficult situations.
  • Skattefrie utbetalinger (tax-free payments) - for example barnetrygd (child benefit).
  • Dagpenger ved arbeidsløshet (unemployment benefit) - payments made in connection with loss of work.
• Payment period - each amount is assigned to a specific time period.
• Special tax rules - in unusual situations, for example if you live on Svalbard or are a seafarer.
• Tax liability (trekkplikt) - states whether tax was deducted from the benefit.
• Amount of deducted advance tax (forskuddstrekk) - the total advance income tax deducted from benefits.

The NAV annual statement looks roughly like this:

This is only an example - your annual statement may differ, but it should contain the same elements, just arranged differently.

Which benefits can you receive an annual statement for?

NAV sends an annual statement to everyone who received certain benefits in a given tax year. These are:

• Dagpenger - unemployment benefit or benefit while on permittering
• Sykepenger - sickness benefit
• Arbeidsavklaringspenger (AAP) - work assessment allowance
• Uføretrygd - disability pension
• Foreldrepenger - parental benefit (paternity/maternity)
• Engangsstonad - one-off benefit for the birth/adoption of a child
• Barnetrygd - child benefit, Norwegian 800+ (not taxable, but may appear in the statement)
• Kontantstotte - cash-for-care benefit (for parents of children under 2)
• Pleiepenger - care benefit for people looking after a sick child or relative
• Omsorgspenger - care benefit for short-term leave (for example childcare)
• Grunn- og hjelpestonad - basic allowance for disability-related needs
• Alderspensjon - old-age pension
• AFP (Avtalefestet pensjon) - early retirement pension (some parts may be tax-free)
• Overgangsstonad - transitional benefit for single parents
• Yrkesskadeerstatning (menerstatning) - compensation for occupational accidents (partly tax-free)
• Kvalifiseringsstonad - support for people taking part in labour market activation programmes
• Okonomisk sosialhjelp - social assistance (in some cases)

If you received any of the above benefits in a given tax year, you should receive the annual statement by 1 February of the following year.

Where can you find the annual statement?

The annual statement is sent only by NAV, so you can receive it only from this office:

• If you are a digital user, you will find the document after logging in to nav.no under "Min side" -> "Siste dokumenter".
• If you cannot log in electronically, you will receive the annual statement on paper by post.

What is the annual statement used for?

The annual statement is a useful document both for checking your own finances and for tax purposes. The information it contains affects your annual tax return.

Example

Anna received dagpenger (unemployment benefit) in 2024. She received the following benefits from NAV:

• Total dagpenger paid in 2024: 220 000 NOK
• Advance tax (forskuddstrekk) deducted by NAV: 48 400 NOK (22% according to the tax card)

However, in her skattemelding (tax return), Skatteetaten included as much as 260 000 NOK as paid dagpenger instead of the correct 220 000 NOK. This means that the tax office calculated her tax based on an overstated income.

What could the consequences be?

1. Without correction:
   • Skatteetaten will assume that Anna received 260 000 NOK in dagpenger.
   • The tax to pay will be (according to the Skatteetaten calculator) 35 969 NOK in that case, whereas if the correct income had been included, the tax would have been only 24 084 NOK.
   • This means Anna loses as much as 11 885 NOK! Even though she pays more than she should, she will still receive a 12 431 NOK refund - so even if you are due a refund, it is always worth checking whether you are due more.
2. After correction:
   • After reporting the correction, Skatteetaten will take into account the correct amount of 220 000 NOK.
   • The income tax will be (according to the Skatteetaten calculator) 24 084 NOK.
   • Instead of receiving only 12 431 NOK back, Anna will receive as much as 24 316 NOK back! And all because she corrected an error that appeared in her return.

This is only an example, but it is taken from real life - every year we see many such situations during annual tax returns. If you are wondering whether you may also be due a refund - get in touch (click)!

Is this automatically transferred to the skattemelding?

Yes, all the information you find on the NAV annual statement should be sent automatically each month to Skatteetaten, so it should also appear automatically in your annual tax return. If it does not, it is worth contacting NAV and, if necessary, correcting the return yourself.

What should I do if the annual statement is incorrect?

If you notice errors in the annual statement, contact NAV and ask for a correction. You can compare the benefit totals with the data in your NAV payments, which you will find under "Min side". You will also find the same information on Skatteetaten in the section "Mine inntekter og arbeidsforhold".

If you do not receive a response about the error and the filing deadline is approaching fast, you can also make the corrections yourself in the annual tax return, which will help you avoid paying more tax than you should. Of course, you should only do this if you are sure that the information you provide is correct.

What if I did not receive the annual statement?

NAV should send the document by 1 February of the year following the end of the tax year. If you have not received it, check "Min side" on NAV or contact NAV directly.

Special cases

• Other family members of the deceased - if a close relative died in the previous tax year, you must send a copy of the certificate of inheritance (skifteattest) and any powers of attorney in order to receive their annual statement.
• Municipal benefits - if you need an annual statement relating to social assistance or housing support, contact NAV or the municipality.
• National Insurance contributions (trygdeavgift) - the NAV annual statement does not contain separate information about National Insurance contributions. Normally, these are included in the tax deducted. If you need more information on this, contact NAV directly.

Do I have to pay for the annual statement?

No, the document is completely free and NAV never asks for payment for it. If someone asks you to pay for an annual statement, it is probably a scam. However, we have never encountered such a situation.

If you have questions about tax, benefits or other official matters - contact us: +47 21 38 38 21. We answer Mon-Fri from 9:00 - 21:00 and will be happy to help!

Author of the article: Marcin - marcin@efirma.no