Altinn.no
An online portal that allows, among other things, the submission of a tax appeal electronically. To use the portal, Altinn or MinID codes are required, which are sent by post upon request.
Arbeidsavtale
Employment contract.
Arbeidssøker
An unemployed person actively seeking work. This person should have an up-to-date CV registered in the NAV system and actively search for jobs via the NAV website and independently.
Årsoppgave fra banken
Annual statement from a Norwegian bank, documenting the account balance as of December 31 of the previous year.
Årsoppgave fra NAV
Annual statement issued by NAV, documenting benefits received in the previous year (e.g., unemployment or sickness benefit).
Barnetrygd
Child benefit.
Bekreftelse på sluttårsak
Document completed by the employer, confirming employment termination. Includes, among other things, a list of hours worked. The employer should submit the completed document directly to NAV. This document is necessary to apply for unemployment benefits (dagpenger).
Dagpenger ved arbeidsløshet
Norwegian unemployment benefit.
Dagpenger ved permittering
So-called layoff unemployment benefit (Permittering).
E-bruker
E-bruker status means that all correspondence with the Norwegian tax office is in electronic form via the Altinn system. This status can be obtained by applying in Altinn by March 3 at the latest. A major advantage of being an e-bruker is the ability to submit the tax return at the end of March (around March 19), while other taxpayers can do so only from April 1.
Ekte grensearbeider
Also known as a cross-border worker. A person who works in Norway and travels between Norway and their center of life at least once a week.
Enslig forsørger
Single parent. Entitled to a tax deduction for single parents if already receiving the extended child benefit (utvidet barnetrygd).
Enslig pendler
Single person, also known as a single pendler, who regularly travels to their residence in Poland.
E-skattekort
Electronic tax card.
Europeisk helsetrygdkort
European Health Insurance Card (EHIC), granting access to public healthcare in case of emergency. Useful during short business or holiday trips.
Familiependler
A person who regularly travels to their spouse or children living in Poland. The most common settlement form for Poles working in Norway.
Ferietillegg
Holiday allowance for Norwegian unemployment benefits. Equal to 9.5% of the gross unemployment benefit received and granted to those who have received dagpenger for more than 8 weeks during the year. No longer granted since January 2015.
Folkeregisteret
Norwegian Population Registry. Paper correspondence such as Selvangivelse or MinID codes are sent to the address registered with this office.
Forskuddstrekk
Income tax advance paid by the employer to the Norwegian tax collector.
Fødselsnummer / D-nummer
Norwegian personal ID number consisting of 11 digits. D-number is a temporary personal number. The Polish equivalent is the PESEL number.
Fradrag
Tax deduction, e.g., minstefradrag.
Grunnbeløp
G amount in the Norwegian social security system. Defines the minimum income required to qualify for unemployment benefits (1.5G for the last calendar year or 3G over the last 3 years). G rate as of May 2022 is 124 028 NOK gross.
Hasteblankett
Copy (substitute document) of the EHIC card. Issued in emergencies (when immediate medical help is needed and EHIC is not available) and sent directly to the medical institution.
Husleie
Housing rental cost that can be deducted when applying for pendler status. Proof may include transfer confirmations or payslips indicating housing deductions.
Informasjon om skattekortet
Tax card information. Sent to taxpayers since 2014, when electronic tax cards became mandatory. A basic document needed when applying for child or care benefits.
Inntekt
Gross income.
Inntektskatt
Norwegian income tax, consisting of a national tax (fellesskatt) and a municipal tax (kommune). For 2014, the income tax rate in Norway was 27% of the taxable base (gross income minus deductions).
Kody MinID
MinID codes, also known as PIN codes, are used to log into the Altinn system and submit a tax appeal electronically.
Kontantstøtte
Additional care benefit.
Legitimasjonskode
Code issued by a local NAV office. Used to log in to the NAV profile. Can also be used to set a username and password in the NAV system.
Lønnsoppgave
Norwegian equivalent of the Polish PIT. Issued by the employer and summarizes the tax year in terms of employment period, earnings, and tax advances.
Lønnslipp
Monthly payslip issued by the employer, includes income and deductions (e.g., rent, flights). Can be used to document employment period, income verification, or prove incurred costs for tax deductions.
Lønnsplikt
A 10 working day period during which the employer is obligated to pay wages during permittering.
Krav om dagpenger
Application for Norwegian unemployment benefit.
Minstefradrag
Deduction available to every Norwegian taxpayer. Equal to 43% of income but depends on number of months lived in Norway, income amount, and tax office tables. Polish equivalent: income cost deduction.
Minsteinntekt
Minimum gross income required to qualify for unemployment benefit in Norway. At least 1.5G in the year preceding the application or 3G over the last 3 years.
Meldekort
So-called notification card, submitted every two weeks by those receiving Norwegian unemployment benefits. It's the basis for benefit payout and informs NAV about the recipient's situation.
Oppholdstillatelse
Residence permit in Norway (temporary). No longer issued, replaced by registration certificate (Registreringsbevis).
Oppsigelse
Norwegian employment termination notice.
Pendler
A person working in Norway, but registered abroad and regularly visiting their home country (e.g., Poland). Pendler status allows claiming tax deductions such as for food, housing, and travel. Two types: single pendler and family pendler.
Pendlerutgifter
All costs that can be deducted under pendler tax status. Examples include travel between Poland and Norway or rent expenses.
Permittering
Commonly known as temporary layoff or forced leave. Employers usually apply permittering when there are no assignments.
Registreringsbevis
Document confirming registration of residence in Norway. Required when applying for child or care benefits. Issued indefinitely.
Restskatt
Amount of tax underpayment in Norway.
Selvangivelse/Skattemelding (Tax Return)
Preliminary tax return. Sent in March/April by the Norwegian Tax Administration, includes income, deductions, assets, and debts. Sent to the address registered in the Norwegian population registry (Folkeregisteret).
SFU/COFTA
Tax office dealing with foreigners. Tax returns of employees working for non-Norwegian companies are sent there.
Skatt til gode
Amount of tax refund from Norway.
Skatteetaten
The Norwegian Tax Administration.
Skattefradrag
Tax deduction. Examples of tax deductions include the 10% allowance, pendler status, second tax class, or daily commuting expenses.
Skatteklasse 2 - Second Tax Class
Granted to a person working in Norway whose spouse earned less than a certain annual threshold in the tax year. This deduction was abolished from 2018.
Skattekontor
A local branch of the Norwegian Tax Administration for a given district.
Skattekort
Norwegian tax card. Since 2014, the tax card is ordered and generated electronically and retrieved by the employer.
Skatteopgjør (Tax Assessment Notice)
Tax settlement result containing information about a refund or additional tax payment in Norway.
Sluttattest
Employment certificate issued by the employer upon termination of employment.
Standardfradrag 10%
10% tax deduction, commonly referred to as the 10% discount. Especially beneficial for those who bore living and housing costs in Norway and were not entitled to other deductions. This deduction was available in the first or second year of work in Norway and was abolished from 2019.
Trygdeavgift
Social security contribution, equivalent to ZUS in Poland. Deducted automatically along with income tax prepayment. The rate in 2018 was 8.2% of gross annual income.
Uekte grensearbeider
A person who does not meet the conditions of a cross-border worker (e.g., traveling between Norway and Poland at least once a week), but before permittering worked in a fixed rotation system and regularly used overtime to visit their country of residence.
Utliknet skatt
Item on the Skatteoppgjør document showing the total income tax and social security contributions due for the given tax year.
Utskrift av likningen (Tax Assessment)
Document delivered together with the tax assessment result (Skatteoppgjør), detailing income, deductions, assets, and debt for the tax year.
Utvidet barnetrygd
Extended child benefit. Entitles a single parent to a special tax deduction (særfradrag for enslig forsørger).