{"id":1007,"date":"2022-06-15T09:24:01","date_gmt":"2022-06-15T07:24:01","guid":{"rendered":"https:\/\/winterbergh.fw3.no\/?page_id=1007"},"modified":"2024-08-23T15:57:01","modified_gmt":"2024-08-23T13:57:01","slug":"skatt","status":"publish","type":"page","link":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/","title":{"rendered":"Skatt"},"content":{"rendered":"\n\n\t<section class=\"section\" id=\"section_1133668128\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\n<div class=\"row align-center\"  id=\"row-883408547\">\n\n\n\t<div id=\"col-1174482772\" class=\"col medium-10 small-11 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"row row-collapse\"  id=\"row-1773447461\">\n\n\n\t<div id=\"col-1668546469\" class=\"col medium-4 small-4 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"is-divider divider clearfix\" style=\"max-width:70px;background-color:rgb(236, 161, 84);\"><\/div>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1080996284\" class=\"col medium-8 small-8 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<p style=\"text-align: right;\"><span style=\"font-size: 100%;\"><a href=\"https:\/\/watercircles.no\/winterbergh\/bedrift\/\">Bedrift<\/a>\u00a0 <span style=\"font-size: 80%; color: #eca154;\"><i class=\"fas fa-chevron-right \" ><\/i><\/span><\/span><\/p>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\t<div id=\"text-4208511945\" class=\"text\">\n\t\t\n\n<h1 style=\"text-align: left;\"><span style=\"font-size: 100%;\">Skatt<\/span><\/h1>\n<p>En del personforsikringer er innberetningspliktige. Det betyr at den ansatte m\u00e5 betale skatt, og bedriften m\u00e5 betale arbeidsgiveravgift av det forsikringen koster.<\/p>\n\t\t\n<style>\n#text-4208511945 {\n  font-size: 1.1rem;\n}\n@media (min-width:550px) {\n  #text-4208511945 {\n    font-size: 1.2rem;\n  }\n}\n@media (min-width:850px) {\n  #text-4208511945 {\n    font-size: 1.5rem;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-941907203\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-941907203 {\n  padding-top: 20px;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<div id=\"stack-2139714179\" class=\"stack stack-row justify-start items-stretch sm:stack-col md:stack-col\">\n\t\t\n\n<a href=\"#les-mer\" class=\"button secondary\" style=\"padding:6px 30px 7px 30px;\">\n\t\t<span>Les mer<\/span>\n\t<\/a>\n\n\n\n\t\t\n<style>\n#stack-2139714179 > * {\n  --stack-gap: 1rem;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\t<div id=\"gap-912694185\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-912694185 {\n  padding-top: 31px;\n}\n@media (min-width:550px) {\n  #gap-912694185 {\n    padding-top: 80px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n\n<div class=\"row align-middle align-center\"  id=\"row-1050191684\">\n\n\n\t<div id=\"col-1824670452\" class=\"col medium-10 small-11 large-8\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n\n\n  <div class=\"banner has-hover\" id=\"banner-37179033\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/06\/Skatt.jpg\" class=\"bg attachment-original size-original\" alt=\"Svart-hvitt bilde av en storsl\u00e5tt bygning omkranset av frodige tr\u00e6r og busker, som skaper en tidl\u00f8s atmosf\u00e6re.\" \/>                        <div class=\"overlay\"><\/div>            \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n\n\n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-37179033 {\n  padding-top: 56.25%;\n}\n#banner-37179033 .overlay {\n  background-color: rgba(21, 95, 88, 0);\n}\n#banner-37179033 .banner-bg img {\n  object-position: 0% 67%;\n}\n@media (min-width:550px) {\n  #banner-37179033 {\n    padding-top: 56.25%;\n  }\n}\n@media (min-width:850px) {\n  #banner-37179033 {\n    padding-top: 56.25%;\n  }\n}\n<\/style>\n  <\/div>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n<span class=\"scroll-to\" data-label=\"Scroll to: #les-mer\" data-bullet=\"false\" data-link=\"#les-mer\" data-title=\"les-mer\"><a name=\"les-mer\"><\/a><\/span>\n\n\t<div id=\"gap-2107656348\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2107656348 {\n  padding-top: 31px;\n}\n@media (min-width:550px) {\n  #gap-2107656348 {\n    padding-top: 80px;\n  }\n}\n<\/style>\n\t<\/div>\n\t\n\n<div class=\"row align-center\"  id=\"row-1963518783\">\n\n\n\t<div id=\"col-323966029\" class=\"col medium-10 small-11 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<p>Hvert \u00e5r f\u00e5r du tilsendt en oversikt som viser summen som arbeidsgiver skal oppgi p\u00e5 l\u00f8nns- og trekkoppgaven under &laquo;Forsikringspremie &#8211; skattepliktig del&raquo;.<\/p>\n<p>Merk at summen skal innberettes per person, dvs. at samlet premie m\u00e5 deles p\u00e5 antall ansatte, og eventuelt avregnes for medarbeidere som ikke har v\u00e6rt ansatt hele kalender\u00e5ret.<\/p>\n<p>Nedenfor ser du en oversikt hva som er innberetningspliktig og hvordan summen regnes ut.<\/p>\n<h2><span style=\"font-size: 100%;\">Innberettes<\/span><\/h2>\n<ul>\n<li class=\"bullet-checkmark\">Utvidelser av yrkesskadeforsikringen utover det<br \/>som er lovp\u00e5lagt<\/li>\n<li class=\"bullet-checkmark\">Helseforsikring<\/li>\n<li class=\"bullet-checkmark\">Reiseforsikring utover tjenestereise. Om den ogs\u00e5 dekker ferie- og fritidsreiser for den ansatte, med eller uten familie, skal 45 % av premien for reiseforsikringen innberettes.<\/li>\n<li class=\"bullet-checkmark\">Annen sykdom<\/li>\n<li class=\"bullet-checkmark\">Gruppeliv<\/li>\n<\/ul>\n<h2>Innberettes ikke<\/h2>\n<ul>\n<li class=\"bullet-checkmark\">Yrkesskadeforsikring etter lovens krav<\/li>\n<li class=\"bullet-checkmark\">Tjenestereise<\/li>\n<li class=\"bullet-checkmark\">Sykel\u00f8nn<\/li>\n<li class=\"bullet-checkmark\">Sykeavbrudd<\/li>\n<li class=\"bullet-checkmark\">Forsikringer som betales av selvstendig n\u00e6ringsdrivende, eller den ansatte selv, skal ikke innberettes<\/li>\n<\/ul>\n<h2>Hvis forsikringene har forfall\/fornyelse i l\u00f8pet av kalender\u00e5ret<\/h2>\n<p>Med mindre forsikringene fornyes 1. januar, har skatte\u00e5ret to forsikringsperioder. Hvis forsikringen fornyes f.eks. 1. juli beregnes summen som skal innberettes p\u00e5 denne m\u00e5ten:<\/p>\n<ul>\n<li class=\"bullet-checkmark\">Premien for perioden 1.1.2019 til 30.6.2019 beregnes<\/li>\n<li class=\"bullet-checkmark\">Premien for perioden 1.7.2019 til 31.12.2019 beregnes<\/li>\n<li class=\"bullet-checkmark\">Premien for begge periodene legges sammen og fordeles p\u00e5 de ansatte<\/li>\n<\/ul>\n<p>Man regner 360 dager i et skatte\u00e5r slik at alle m\u00e5neder blir like lange (30 dager).<\/p>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1133668128 {\n  padding-top: 31px;\n  padding-bottom: 31px;\n}\n@media (min-width:550px) {\n  #section_1133668128 {\n    padding-top: 80px;\n    padding-bottom: 80px;\n  }\n}\n<\/style>\n\t<\/section>\n\t\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1023,"parent":407,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-blank.php","meta":{"footnotes":""},"class_list":["post-1007","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Skatt ~ Winterbergh by WaterCircles<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/\" \/>\n<meta property=\"og:locale\" content=\"nb_NO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skatt ~ Winterbergh by WaterCircles\" \/>\n<meta property=\"og:url\" content=\"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/\" \/>\n<meta property=\"og:site_name\" content=\"Winterbergh by WaterCircles\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-23T13:57:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/06\/Skatt.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ansl. lesetid\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/\",\"url\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/\",\"name\":\"Skatt ~ Winterbergh by WaterCircles\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Skatt.jpg\",\"datePublished\":\"2022-06-15T07:24:01+00:00\",\"dateModified\":\"2024-08-23T13:57:01+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/#breadcrumb\"},\"inLanguage\":\"nb-NO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nb-NO\",\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/#primaryimage\",\"url\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Skatt.jpg\",\"contentUrl\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/Skatt.jpg\",\"width\":1500,\"height\":1000,\"caption\":\"Svart-hvitt bilde av en storsl\u00e5tt bygning omkranset av frodige tr\u00e6r og busker, som skaper en tidl\u00f8s atmosf\u00e6re.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/skatt\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Hjem\",\"item\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bedrift\",\"item\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/bedrift\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Skatt\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/#website\",\"url\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/\",\"name\":\"Winterbergh by WaterCircles\",\"description\":\"\u00abBy Invitation\u00bb program for spesielt inviterte kunder og bedrifter\",\"publisher\":{\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nb-NO\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/#organization\",\"name\":\"Winterbergh by WaterCircles\",\"url\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nb-NO\",\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/Winterbergh-WaterCircles-logo-svart-liggende-.png\",\"contentUrl\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/Winterbergh-WaterCircles-logo-svart-liggende-.png\",\"width\":982,\"height\":253,\"caption\":\"Winterbergh by WaterCircles\"},\"image\":{\"@id\":\"https:\\\/\\\/watercircles.no\\\/winterbergh\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Skatt ~ Winterbergh by WaterCircles","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/","og_locale":"nb_NO","og_type":"article","og_title":"Skatt ~ Winterbergh by WaterCircles","og_url":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/","og_site_name":"Winterbergh by WaterCircles","article_modified_time":"2024-08-23T13:57:01+00:00","og_image":[{"width":1500,"height":1000,"url":"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/06\/Skatt.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Ansl. lesetid":"2 minutter"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/","url":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/","name":"Skatt ~ Winterbergh by WaterCircles","isPartOf":{"@id":"https:\/\/watercircles.no\/winterbergh\/#website"},"primaryImageOfPage":{"@id":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/#primaryimage"},"image":{"@id":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/#primaryimage"},"thumbnailUrl":"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/06\/Skatt.jpg","datePublished":"2022-06-15T07:24:01+00:00","dateModified":"2024-08-23T13:57:01+00:00","breadcrumb":{"@id":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/#breadcrumb"},"inLanguage":"nb-NO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/"]}]},{"@type":"ImageObject","inLanguage":"nb-NO","@id":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/#primaryimage","url":"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/06\/Skatt.jpg","contentUrl":"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/06\/Skatt.jpg","width":1500,"height":1000,"caption":"Svart-hvitt bilde av en storsl\u00e5tt bygning omkranset av frodige tr\u00e6r og busker, som skaper en tidl\u00f8s atmosf\u00e6re."},{"@type":"BreadcrumbList","@id":"https:\/\/watercircles.no\/winterbergh\/bedrift\/skatt\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Hjem","item":"https:\/\/watercircles.no\/winterbergh\/"},{"@type":"ListItem","position":2,"name":"Bedrift","item":"https:\/\/watercircles.no\/winterbergh\/bedrift\/"},{"@type":"ListItem","position":3,"name":"Skatt"}]},{"@type":"WebSite","@id":"https:\/\/watercircles.no\/winterbergh\/#website","url":"https:\/\/watercircles.no\/winterbergh\/","name":"Winterbergh by WaterCircles","description":"\u00abBy Invitation\u00bb program for spesielt inviterte kunder og bedrifter","publisher":{"@id":"https:\/\/watercircles.no\/winterbergh\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/watercircles.no\/winterbergh\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nb-NO"},{"@type":"Organization","@id":"https:\/\/watercircles.no\/winterbergh\/#organization","name":"Winterbergh by WaterCircles","url":"https:\/\/watercircles.no\/winterbergh\/","logo":{"@type":"ImageObject","inLanguage":"nb-NO","@id":"https:\/\/watercircles.no\/winterbergh\/#\/schema\/logo\/image\/","url":"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/05\/Winterbergh-WaterCircles-logo-svart-liggende-.png","contentUrl":"https:\/\/watercircles.no\/winterbergh\/wp-content\/uploads\/2022\/05\/Winterbergh-WaterCircles-logo-svart-liggende-.png","width":982,"height":253,"caption":"Winterbergh by WaterCircles"},"image":{"@id":"https:\/\/watercircles.no\/winterbergh\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/pages\/1007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/comments?post=1007"}],"version-history":[{"count":9,"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/pages\/1007\/revisions"}],"predecessor-version":[{"id":2020,"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/pages\/1007\/revisions\/2020"}],"up":[{"embeddable":true,"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/pages\/407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/media\/1023"}],"wp:attachment":[{"href":"https:\/\/watercircles.no\/winterbergh\/wp-json\/wp\/v2\/media?parent=1007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}