Salary and pension cost (RF-1022) Attachment

About the attachment form

The deadline for submitting RF-1022 is the same as for your tax return or company tax return.

This form must be completed by everybody who makes reportable payments and who is liable to keep accounts pursuant to laws or pertaining regulations, including public services and institutions.

The form shall be sent to the tax office. Business enterprises that are liable to Norwegian taxation shall submit the form as an attachment to the income statement.

The purpose of the form is to enable reconciliation of reported and registered disbursements.

For use in determining income and capital as the basis for the correct stipulation of tax and, if applicable, National Insurance contributions.

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