Annual income statement
Everyone who has received salary and other payments that UiO must report to the Norwegian tax authorities, will be issued an annual income statement (årsoppgave) certifying salary payments and deducted tax in January/February the following year. Those without access to the HR-portal will receive a paper copy.
Answers to frequently asked questions
Why did I get a certificate of pay and deducted tax from UiO?
- A certificate of pay and deducted tax is sent to all those who received pay or fees from the University during the preceding year.
- The certificate is also issued on the basis of disbursed holiday pay. It is thus possible to receive a certificate in January 2016 that originates from holiday pay disbursed in 2015 on the basis of a payment made in January 2014 for work carried out in 2013.
Note that holiday pay is taxable, even if no tax has been deducted by the employer.
- Another reason may be that you worked for a unit which is not perceived as part of the University of Oslo, but which nonetheless uses the University to disburse its payments.
Where can I find the Annual Income Statement?
Everyone who has a valid Norwegian ID-number (D-number or personal number), can find the statement via the Altinn web-portal (altinn.no). Log in, choose the heading: "Forms and Services", then select the form "A08 My income and employments". Follow the instructions for the order form and submit. You will receive the annual statement immediately.
You can read more about the Certificate of Income and Deducted Tax on the Altinn web pages (altinn.no).
Anyone who has access the UiO HR-portal can find the annual income statement there, i.e. everybody with a an active employment status who receives regular monthly payments. This is normally quicker than finding it via Altinn.
- In Employee Self-Service under the heading Salary Information click on Annual Statement.
- Click on the desired year.
- Note: The arrow to the left of Annual statement form must point down for the statement form to become visible!
Why is the amount listed as income, more than what I earned during the year?
Salary or fees are declared for the year in which the payment was made, not when the work was performed.
Pay for work carried out before 1 January of the income year can therefore be included as income. For example, this applies when payment is made retroactively for a salary increment the previous year.
Why is there an amount given as "Insurance"?
As part of their working conditions, all government employees have life insurance in the Norwegian Public Service Pension Fund. No premium is paid for this insurance, but it has a tax assessment value that must be declared. At the University of Oslo, this is listed as a total amount for the year on the December pay slip.
Why has tax been deducted even though I have only submitted travel expenses invoices?
Some reimbursements are taxable. This typically applies to overnight stays reimbursed according to the rate for night supplements in cases where private accommodation or a one-room flat has been used.
Why does it say that I have worked at UiO much longer than I actually have?
It is difficult for the pay system to tell which periods of time have actually been worked, so the dates of the first and last pay processes during the year generating the payment are used. For example, if holiday pay has been disbursed in May and a fee has been disbursed on 28 October, the period from 1 May to 30 October will be indicated on the certificate of pay and deducted tax.
Does the period of time given on the certificate matter?
No. It does not affect your tax assessment.
Why have I been deducted tax even though I have only submitted travel expenses?
Some per-diem payments for food are subject to taxation if the night was spent privately or in a hostel.