Årsoppgave from NAV in Norway – what is it?

Årsoppgave fra NAV – årlig oversikt over ytelser

What is this document?

Arsoppgave from NAV is a document that contains information about all payments you received from NAV in a given tax year. It also includes withheld tax advances and other deductions. This document is important for annual tax return, because the data contained therein is automatically sent to the tax office (Skatteetaten) and included in your tax return (skattemelding). This affects the tax you pay – you may end up paying more or less, depending on the data you enter and its accuracy.

Why do I receive årsoppgave?

NAV is obliged to report all billing information to the tax office. For this reason also årsoppgave is sent to you, so you can check that all the information you have submitted is correct. If you notice any inaccuracies, you should contact NAV to make corrections, as this may affect the amount of tax you pay, as we mentioned earlier and will explain further below.

What data does årsoppgave contain?

The document typically includes:

• Use of Personal data – Your name, surname and identification number (fødselsnummer).
• List of benefits paid – includes various types of financial support, such as:
  • Annet (other benefits) – these may be various types of benefits, e.g. support for people in difficult situations.
  • Tax-free benefits – e.g. barnetrygd (family allowance).
  • Dagpenger ved arbeidsløshet (unemployment benefit) – payments made due to job loss.
• Payout period – each amount is assigned to a specific time period.
• Special tax rules – in unusual situations, e.g. when living in Svalbard or when we are sailors.
• Tax liability (trekkplikt) – specifies whether tax has been deducted from the benefit.
• Amount of withheld tax advances (forskuddstrekk) – sum of advance payments of income tax on benefits.

Årsoppgave from NAV looks something like this:

This is just an example - your årsoppgave can be as different as possible, but it should contain the same elements, they may just be arranged differently.

For what benefits can you receive årsoppgave?

NAV sends årsoppgave to all persons who received certain benefits in the tax year. These are:

• Dagpenger – unemployment benefit or allowance for people on permittering
• Sykepenger -sickness benefit
• Workers' Compensation Act (AAP) - rehabilitation allowance
• Uføretrygd - disability pension
• Foreldrepenger – parental allowance (paternity/maternity)
• Engangsstønad – one-off allowance for the birth/adoption of a child
• Barnetrygd – family allowance, Norwegian 800+ (not taxed, but may appear in the statement)
• Kontantstøtte – care allowance (for parents of children under 2 years old)
• Pleiepenger – care allowance for people caring for a sick child or NOKewny
• Omsorgspenger – NOK care allowanceShort-term sick leave (e.g. child care)
• The bottom and the top – basic allowance for disability-related needs
• Alderspension - pension
• AFP (Author of the Pension) – early retirement (some parts may be tax exempt)
• Overgangsstønad – transitional allowance for single parents
• Yrkesskadeerstatning (menerstatning) – compensation for accidents at work (partly tax-free)
• Qualification certificate – support for people participating in professional activation programs
• Economic social assistance – social benefits (in some cases)

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

Where can I find årsoppgave?

Årsoppgave is only sent by NAV, so you can only get it from this office:

• If you are a digital user, you will find the document after logging in to nav.no in the "Min side" -> "Documentation System" section.
• If you are unable to log in to the office electronically, you will receive a paper version of the årsoppgave by post.

What is the purpose of årsoppgave?

Årsoppgave is a useful document both for controlling your own finances and for tax purposesThe information contained therein affects your annual tax return.

Example

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

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

However, in her skattemelding (tax return) Skatteetaten took it into account up to NOK 260 as paid dagpenger instead of the correct NOK 220. This means that the tax office calculated her tax based on an overstated income.

What could be the consequences?

1. Without correction:
   • Skatteetaten considers that Anna received NOK 260 dagpenger.
   • The tax to be paid will be (according to the Skatteetaten calculator) 35 969 NOK in such a case, however, if the correct income was taken into account, the tax would be only 24 084 NOK.
   • This means that Anna will lose as much as NOK 11! Even though she pays more than she should, she will still get it 12 431 NOK refund – so even though we are entitled to a refund, it is always worth checking whether we are not entitled to more.
2. After correction:
   • After reporting the amendment, Skatteetaten will take into account the correct amount of NOK 220.
   • Income tax will be (according to the Skatteetaten calculator) 24 084 NOK.
   • Anna instead of receiving only 12 431 NOK refund, will receive up to 24 NOK refund! And all because she corrected an error that appeared on her settlement.

This is just an example, but it is taken from real life – every year we witness many such situations during annual settlements. If you are wondering whether you are also entitled to a refund – we invite you (click)!

Is this automatically transferred to skattemelding?

Yes, all information that you find on the NAV tax return should automatically be sent to Skatteetaten every month, so it should also automatically be included in your annual tax return. If not, it is worth contact NAV and possibly correct the statement yourself.

What to do if the årsoppgave does not agree?

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

If you do not receive a response regarding the irregularities and the settlement date is approaching with great NOKs, you can also make corrections yourself testimony year, which will allow you to avoid paying more tax than you should. Of course, it is only worth doing this if you are sure that the information you provide will be correct.

What if I haven't received årsoppgave?

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 the "Min side" on NAV or contact NAV directly.

Special cases

• Other members of the deceased's family – if your loved one died in the previous tax year, you must send a copy of the inheritance certificate (skifteattest) and any powers of attorney to receive their årsoppgave.
• Municipal benefits – If you need årsoppgave regarding social benefits or housing support, please contact NAV or your municipality.
• Social security contributions (trygdeavgift) – The NAV årsoppgave does not contain separate information on social security contributions. These are normally included in the taxes paid. If you need more information on this, please contact NAV directly.

Do I have to pay for årsoppgave?

Not, the document is completely free and NAV never asks for payment for it. If someone asks you to pay for årsoppgave, it's probably a scam. However, we have never encountered such a situation.

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