How to avoid reimbursement
At UiO reimbursement of outlays must be avoided as far as possible.
- Purchases of goods and services shall in principle take place through UiO's ordering system, regardless of the amount: How do you order?
- If UiO has a purchase agreement, it must be used.
- Employees are requested to ask the supplier to send an invoice (Norwegian) or to pay the outlay using a credit card through UiO.
- All major procurements must always be invoiced.
Ordinary reimbursement procedure
Reimbursements should mainly be claimed in the self-service portal:
- Fill out the expenses reimbursement form in the self-service portal. User guide: Register an expense reimbursement (dfo.no).
- Upload all required documentation.
Special reimbursement procedures for specific outlays
Prepaid expenses
Reimbursement of prepaid expenses in connection with conferences, plane tickets, hotels and the like must always be claimed as travel advances.
Computer glasses
- When you need computer glasses and prescription safety glasses, please follow the procedure for computer glasses.
- Reimbursement is claimed in the self-service portal. User guide: Register an expense reimbursement (dfo.no).
Newspapers
Outlays for newspapers that is to be covered by employer, may be registered as an expense reimbursement in the self-service portal. User guide: Register an expense reimbursement (dfo.no).
Books
- Books shall primarily be purchased through the procurement system.
- Books may also be purchased in bookstores or online when necessary. In which case you must pay using your credit card and apply for refund.
- When you present your employee ID in Norli bookstore, you may request an invoice for the purchace.
Mobile phone and broadband (communication expenses)
- Outlays for for mobile telephones and broadband that is to be covered by employer, may be registered as an expense reimbursement in the self-service portal. User guide: Register an expense reimbursement (dfo.no).
- Purchase of mobile phone
- Reimbursement of communication services (Norwegian) (broadband, phone, ect.)
Membership fees
Membership fees are taxable, and employees must submit claims via the remuneration form in the self-service portal. Employees must use pay code (lønnart): Refusjon medlemsavgift (151A).
The Tax Act clearly states that an employer’s coverage of membership fees is a taxable benefit in kind. This also applies to fees paid to other interest organisations.
The Tax Act, including sections §§5-1, 5-11 (2), 6-18 and 6-20, regulates tax liability for benefits in kind. In statements from 2004 and 2007 (The Norwegian Bar Association and Norsk Hydro), the Ministry of Finance has described a strict practice, where coverage of membership fees is as a general rule taxable.
Exceptions may be made when the following condition is met: The membership is required by the employment contract.
- Skatteloven om kontingenter (skatteetaten.no) (In Norwegian)
- Skatteplikt ved arbeidsgivers dekning av kontingent (regjeringen.no) (In Norwegian)
- Den Norske Advokatforening uttalelse (lovdata.no) (In Norwegain)
- Norsk Hydro ASA uttalelse (lovdata.no) (In Norwegain)
Reimbursement to persons not employed at UiO
Outlays relating to travel are to be requested using BetalMeg (dfo.no). Beyond this, persons not employed at UiO are not to make purchases on behalf of UiO.
Payment of reimbursements
- Reimbursement and remuneration claims that are authorized in the self-service portal by the deadline at DFØ will be paid at the next run.
- Reimbursement claims are settled weekly in connection with the travel runs.
- Remunerations are settled once a month in connection with the main salary run.
Se also
- Travel expense claim
- Innkjøpsavtaler (ramework agreements and individual contracts) (In Norwegian)
- Payment schedule for salaries and refunds