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Does over the assumption of health care contribution payments give rise to tax obligations for the taxpayer (private individual) who was originally liable for the payment, or for the person/entity taking over the payment obligation?
Taking over a health care contribution payment obligation does not generate any taxable income for the private person originally liable for the payment. No taxable income is generated if the health care contribution liability is taken over by another private person (for example, if parents pay on behalf of their child). If the employer assumes liability to pay the contribution instead of the private person, the employer shall only be obliged to pay the health care contribution, i.e., this does not give rise to any other tax or contribution liabilities.
Source: National Tax and Customs Administration (NAV)
Source: National Tax and Customs Administration (NAV)