trafikkgodtgjørelse

Trafikkgodtgjørelse is a Norwegian term that translates to "traffic allowance" or "travel allowance." It refers to a compensation paid to employees who use their private vehicle for work-related travel. This allowance is intended to cover the costs associated with using a personal car for business purposes, such as fuel, wear and tear, insurance, and general maintenance.

The rules and rates for trafikkgodtgjørelse are typically set by the Norwegian Tax Administration (Skatteetaten) and are subject to change. Employers are generally required to follow these guidelines when calculating and disbursing the allowance. The allowance can be paid as a fixed amount per kilometer driven, or in some cases, as a lump sum.

To qualify for trafikkgodtgjørelse, the travel must be demonstrably work-related. This means the employee is traveling to client meetings, between different work locations, or performing other duties that necessitate the use of their private vehicle. Personal commutes between home and the primary workplace are generally not eligible for this allowance.

Employers must keep accurate records of the kilometers driven for work purposes to justify the payments made. Employees receiving this allowance may also need to report it as income, depending on the specific circumstances and whether the allowance exceeds the official tax-free rates. The purpose of the allowance is to reimburse legitimate work-related expenses, not to provide a general income supplement.