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How to deduct tax from employee salaries

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Employers with employees in Norway must deduct tax from the salaries of their employees and pay the amounts deducted to the Tax Administration. Every employee has a personal tax card which states how much tax he or she must pay.

Tax deduction cards are electronic. This means that employers will obtain tax cards for their employees by logging into Altinn or through their payroll system.

How to order an electronic tax card:

  • Ordering tax cards without a payroll system
    You can order electronic tax cards without a payroll system here.
  • Ordering tax cards with a payroll system
    The procedure for ordering electronic tax cards will vary depending on which payroll system you have. Contact your payroll system supplier to find out when and how you can order tax cards electronically.You can order

How to deduct tax from an employee's salary using a tax card

The tax card shows a tax table.This tax table shows how much tax you should deduct from the employee's salary. You will find the relevant tax table and how much you should deduct here.

A percentage rate will also be stated on the tax card. This can be used in the event of extraordinary income such as overtime or if the employee works for another employer. Some employees also only have a percentage card.

If an employee has not applied for a tax card, tax must be deducted at the rate of 50%.

Do your employees have a net pay scheme?

How to deduct tax for employees who receive a net salary

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Work in Norway