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Norway·Lovdata

Extra pension income allowance extends to ordinary-workplace VTA

From 1 September 2026, qualifying public-service disability pensioners in chapter 14A VTA receive the same additional income allowance of one basic amount as chapter 14 participants.

By Taxxa AI Oy · Published 1 September 2026

Payroll & Labour

From 1 September 2026, the additional income allowance for certain public-service disability pensioners in varig tilrettelagt arbeid (VTA) also covers participants under chapter 14A of the employment-measures regulation.Lovdata Their annual income limit must be increased by 100 per cent of the National Insurance basic amount, grunnbeløpet.Lovdata The provision previously referred only to VTA under chapter 14.Lovdata

The change concerns the income threshold used before reducing disability pension under the statutory public-service schemes covered by the regulation. Those schemes are Statens pensjonskasse, the pension scheme for pharmacy activities and the pension scheme for nurses. The regulation covers both temporary disability pension and disability pension under those schemes.

The wording is an addition to the recipient's income limit. It does not describe the basic amount as the entire permitted income or as an extra pension payment. Pension administrators assessing a qualifying chapter 14A participant should therefore apply the allowance to the relevant income threshold when calculating an income-related reduction.

The regulation defines income by reference to pensionable income and defines the annual income limit as including holiday pay. It also identifies income that must be excluded from reductions, including qualifying income from work or business fully ended before the disability pension began. The recipient must provide information and documentation for those exclusions.

Where annual income exceeds the applicable limit, the pension is reduced. If the pensioner has reported expected income for the calendar year, the scheme may spread the reduction evenly over that year even when earnings vary. An annual settlement is required where too much or too little pension has been paid; in a year when the pension starts or ends, the settlement uses the period of receipt and income in that period.

The extension is made by FOR-2025-12-18-2692 to § 3a of FOR-2014-11-26-1467, with the regulation's §§ 1–2 and 4–5 defining the covered pensions, income concepts and settlement framework.

Apply the additional one-G income allowance to qualifying chapter 14A VTA participants from 1 September 2026.

Sources

  1. Forskrift om reduksjon av uførepensjon fra lovfestet offentlig tjenestepensjonsordning på grunn av inntekt og om etteroppgjør

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