Salary up to NOK 60,000 = no employer's national insurance contributions

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When you hire private individuals to carry out paid work in your home or your holiday home, you are considered to be the employer of the person who does the job.

You can pay salary and avoid employer's national insurance contributions if:

  • the work is carried out in your home or garden, 
  • at your holiday home or on your car; the salary paid does not exceed NOK 60,000 in the year,
  • you pay the person as a private individual,
  • the person who does the job does not have a registered business in the same industry.

All the above requirements must be met in order to avoid employer's national insurance contributions. For childminding, amounts above NOK 60,000 are also exempt from employer's national insurance contributions.

Making it simple

If you and your household pay a total salary not exceeding NOK 60,000, you can use Notification of paid employment in the home (A04). You must complete this form and submit it electronically.

The notification makes it easier for you to fulfil your obligations as an employer.Remember that all salary, including salary paid in cash, holiday pay, sickness benefit and the value of any free board and lodging which the employee has received, must be included. Make sure you obtain the account number from the person who works for you.

Salary more than NOK 60,000?

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