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NorwayNAV.no

NAV clarifies income reporting before pregnancy benefits

The revised guidance expressly covers the start of pregnancy benefits as well as parental benefits.

By Taxxa AI OyPublished 14 August 2026

Payroll & Labour

Industry: Across industries

NAV’s employer guidance now expressly includes the start of pregnancy benefits in a rule on reporting usual income. If an employee receives sickness, parental or pregnancy benefits, or benefits because a child is ill, until parental or pregnancy benefits begin, the employer should report the income the employee would normally have earned at work. The stated exception is work assessment allowance.NAV

The guidance also retains the requirement for a new income report for each new absence period for which NAV will pay sickness benefits. That includes a new absence after the employee returned to work, even where a full employer period has already been paid and no new employer period is due.NAV

The revisions clarify employer reporting instructions. Deleting older examples from a guidance page does not, by itself, establish a change to benefit entitlement or a new calculation date. Payroll teams should use the applicable current instruction for the benefit and absence concerned, rather than infer a new rule from an omitted example.NAV

Use the applicable NAV income-reporting instruction and distinguish a new absence period from a continuous sickness period.

Sources

Inntektsmelding