Checks – confirmation in connection with application for a grant from the compensation scheme for entry quarantine

The checks must be performed by an auditor or authorised public accountant. Concerns the temporary grant scheme for enterprises with entry quarantine expenses linked to the use of labour from abroad.

• Act on temporary grant scheme for enterprises with entry quarantine expenses linked to the use of labour from abroad (in Norwegian only)
• Regulations relating to the supplementation and implementation of the Act on temporary grant scheme for enterprises with entry quarantine expenses linked to the use of labour from abroad (in Norwegian only)

An auditor or authorised public accountant must verify the information given in the application; see Section 5-5 of the Regulation. The Brønnøysund Register Centre is the grant authority and is responsible for establishing requirements regarding checks which the auditor or authorised accountant must perform when verifying the information. Section 5-6 of the Regulation and the application form itself stipulate the information that must be provided in the application.

Checks

Checks on documentation for the period; see Section 5-5, first paragraph of the Regulation

• Obtain the list documenting the added costs which form the basis for the application and check that it contains the information that is required under Section 5-6, first paragraph of the Regulation, as well as the requirements regarding the list that the applicant must have (link to the list).
• Obtain the list of workers and contractors for whom a grant is being sought and check that it contains the information required under Section 5-6, second paragraph of the Regulation and fulfils the requirements for the list that the applicant must have (link to the list).
• For the grant periods November – December 2020 and January – February 2021: Obtain the list documenting the accommodation that has been used for the entry quarantine which is covered by the application and check that it contains the information that is required under Section 5-6 third paragraph of the Regulation and fulfils the requirements regarding the list that the applicant must have (link to the list).

Checks to verify the information regarding added costs during the grant period; see Section 5-5 second paragraph (a) of the Regulation

Start with the list which documents the added costs, as well as relevant accounting information which underlies the application.

• Check that the sum of the added costs corresponds to the amount stated in the application.
• Based on the information that is given in the list, consider whether it is likely that the costs are linked to the implementation of entry quarantine.

Select a random sample of 10 vouchers, etc. which underpins the added costs and check that the costs:

• Concern the grant period
  • Are linked to either the implementation of the entry quarantine or follow directly from changes made by the enterprise in order to comply with the entry quarantine provisions
  • Exceed the costs that the enterprise would normally have incurred as a result of the use of foreign or other visiting labour
  • Do not include salary costs for workers or contractors in entry quarantine

Check to confirm the identity of workers and/or contractors, that reports concerning employees and contractors have been prepared and submitted, and the start and end dates for the entry quarantine period(s) b.during the grant period for which a grant is being sought; see Section 5-5 second paragraph (b) and Section 5-5 third paragraph (b) of the Regulation

• Check that the number of persons in the application corresponds to the number in the list.

Select a random sample comprising a total of five workers and/or contractors from the application. If an application is being submitted for more than 70 workers and/or contractors, select a random sample of 10 workers and/or contractors from the application. If an application is being submitted for more than 150 workers and/or contractors, select a random sample of 20 workers and/or contractors from the application.

For these:

• Check that the documentation of the start and end dates for mandatory entry quarantine correspond to the dates stated in the application.
• For workers in the sister company: Check that there is a match between the information provided concerning names and national ID numbers/D numbers or international identity numbers in the list, submitted a-melding or “worker overview” from the Assignment and Employee Register, and the completed application.
• For contractors (workers) of foreign enterprises: Check that there is a match between the information provided concerning names and national ID numbers/D numbers or international identity numbers in the list, the “worker overview” from the Assignment and Employee Register, and the completed application.
• For contractors (workers) of Norwegian enterprises: Check that there is a match between the information provided concerning names and national ID numbers/D numbers or international identity numbers in the list, the “extract of employment” from NAV and the completed application.
• For contractors who are self-employed and have no employees: Check that there is a match between the holder/owner’s national ID number/D‑ number stated in the list and the application.
• For workers/contractors on Norwegian-registered ships: Check that there is a match between the information provided concerning names and national ID numbers/D numbers/international identification numbers/national ID numbers in the list, crew list and the completed application.

Check to verify that the information that is required regarding accommodation has been provided; see Section 5-5 second paragraph (b)

• Check that addresses have been provided for the accommodation used by all workers/contractors included in the list.

If the application concerns the grant period November – December 2020 or January – February 2021: Select a sample of up to five places used as quarantine accommodation stated in the application form. For these five places:

• Check that the addresses for the quarantine accommodation are approved for use as accommodation by the Norwegian Labour Inspection Authority. Quarantine accommodation will be considered to be approved even if it has been approved retrospectively.
• If any of the quarantine sites/accommodation locations have not been approved (not found in the Accommodation Register), check that the list includes floor plans with an explanation and illustrating the subdivision of rooms.

Check to verify that the enterprise has employees; see Section 5-5 third paragraph (a)

For enterprises that have stated in their application that they have employees

• Check that an a-melding covering the grant period for which a grant is sought indicates that salary has been paid.

For sole proprietorships and general partnerships which do not have any employees:

• The applicant is a general partnership (ANS, DA or shipping partnership) which has stated in its application that income from the enterprise is the main source of income for at least one personal partner:
  • Main source of income 2019 or 2020: Obtain a tax return from the partner who has income from the enterprise as their main source of income and check that it shows that the income from the general partnership accounted for at least 50% of the person’s personal income for 2019 or 2020, or
  • Main source of income during the period for which a grant is sought: Ask the partner to request a “Mine inntekter og arbeidsforhold” (My income and employment) statement from the Norwegian Tax Administration for the period for which a grant is sought, and check that the work remuneration recognised for the partner amounted to at least 50% of their personal income during the period.

• The applicant is a sole proprietorship that has stated in its application that income from the enterprise constitutes the owner’s main source of income:
  • Main source of income in 2019 or 2020: Obtain the holder/proprietor’s tax return for 2019 or 2020 and check that it shows that the income from the enterprise constituted at least 50% of the personal income, or
  • Main source of income during the period for which a grant is sought: Ask the holder/proprietor to obtain a “Mine inntekter og arbeidsforhold” (My income and employment) statement from the Norwegian Tax Administration for the grant period, and check that the recognised operating profit amounted to at least 50% of their personal income during the period. A comprehensive calculation of personal income may be provided instead of a posted operating result.

Paid taxes, duties and withholding tax due before 29 February 2020; see Section 5-5 third paragraph (c)

• Check the enterprise’s documentation to verify that it has paid taxes, duties and withholding tax which fell due for payment before 29 February 2020.

A VAT return with a submission deadline before the end of the grant period has been submitted; see Section 5-5 third paragraph (c)

• Check the enterprise’s documentation to verify that a VAT return for 2019 with a submission deadline before the end of the grant period has been submitted.

Further action if any errors are discovered

The auditor or authorised accountant can only submit his verification if the checks have not revealed any errors. If a check has uncovered any errors, the enterprise must correct the errors concerned in the application. The checks on the relevant items must be performed again.

The information in an application also cannot be verified if the auditor or accountant is aware that the applicant has otherwise provided inaccurate information in the application.

Verification

Verification is confirmed by signing the “Compensation scheme for entry quarantine” form in Altinn. By signing, the auditor or authorised public accountant provides the following verification:

We have carried out the specified checks which follow from the grant authorities’ checks which the auditor or authorised public accountant is required to perform in order to verify information provided in the application for a grant for an enterprise which has incurred expenses attributable to entry quarantine linked to the use of labour from abroad. The checks were performed in order to verify the information given in the application; see Section 5-5.

Our checks did not reveal any errors.

To the best of our knowledge, no inaccurate information has otherwise been provided in the application.

Our confirmation has been prepared solely to confirm the information provided in the application for use by the grant authority (see Section 5-5 of the Regulation relating to the supplementation and implementation of the Act on temporary grant scheme for enterprises with entry quarantine expenses linked to the use of labour from abroad) and is therefore unsuitable for any other purpose.