Regulations concerning the establishment and collection of fees to the national insurance for people who have wages that are taxable under the Act on taxation of persons on Jan Mayen.
Date FOR-1997-12-22-1432
Affairs Ministry
Published Dept. In 1997 2494
Commencement 01.01.1998
Edited
Changes
FOR-1968-01-22-9840
For
Norway
Legal
LOV-1997-02-28-19-§23-2, LOV-1997-02-28-19-§24-6, FOR-1997-11-18-1168 cf. LOV-1996-11-29 -69
Promulgated
Short Title
Regulations on National Insurance contributions, Jan Mayen
Chapter Overview:
I (§§ 1-2)
II
Established by the Tax Directorate on 22 December 1997 pursuant to the Act of 28 February 1997 no. 19 on National Insurance (Insurance Act) § 23-2 last paragraph and § 24-6 first paragraph, cf.. Delegated Decision of 18 November 1997 No. . 1168.
I
§ 1. The payment and collection of social security contributions under the National Insurance Act § 23-3 follow the same rules that apply to tax under the Act of 29 November 1996 no. 69 relating to the taxation of persons on Jan Mayen.
§ 2. Employer's National Insurance Act § 23-2 shall attributable to remuneration to person liable member of the National Insurance Scheme under the National Insurance Act § 2-3.
II
Regulation enters into force on 1 January 1998. It replaces the Regulations of 22 January 1968 No.. 9840 on the implementation of withholding to cover the membership fee to the government and on the determination of pensionable income etc. concerning remuneration of officials whose station on Jan Mayen , which is repealed on the same date, cf. Royal Decree. of 25 April 1997 no. 378. The repealed Regulations shall nevertheless continue to apply for determining the fee (and any pensionable income) for the year it has been in force.
