Tellingsgrunnlag

Tellingsgrunnlag is a Norwegian term that refers to the basis on which something is tallied, calculated, or assessed. It denotes the data set or amount used as the starting point for calculations, decisions, or determinations by authorities. The exact meaning and scope of tellingsgrunnlag are context-dependent and defined by relevant laws and regulations.

In taxation, the tellingsgrunnlag for personal income tax typically includes the total income that is subject to tax for a given period, such as wages, self-employment income, and capital income. From this, applicable deductions and allowances are subtracted to determine taxable income. The precise composition of the tellingsgrunnlag is specified in tax rules and may vary between types of income and relief provisions. The tellingsgrunnlag is the basis for calculating the amount of tax payable.

Within social security, pensions, and employer contributions, tellingsgrunnlag can denote the salary or income base used to calculate contributions, benefits, or pension accrual. This base is determined by statutory rules and may depend on employment status, income type, and time period.

The tellingsgrunnlag is typically established from data reported by employers, financial institutions, and individuals, and may be reviewed or adjusted by the relevant authorities. Corrections or amendments can change the calculated outcomes, such as tax liability or benefit entitlements.