Pay to children working for a parent's business


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Hourly rates of pay for which a deduction can be claimed in the accounts and which must be reported as salary for the child.

Specific hourly rates of pay have been established for use when paying children who work for a parent's business and who are attending school at the same time. The rates must be applied regardless of the times during which the work is performed. Board for children who are provided for is not considered payment for work. The transition to the higher rate applies with effect from the month in which the child reaches the age of . The rates includes holiday pay of 10.2 %.

The rate applies for the income year 2014

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

Age Hourly rate Jan 1 - March 31  Age Hourly rate April 1 - December  31
17  NOK 108 17  NOK 110
16  NOK 103 16  NOK 106
15  NOK 91 15  NOK 92
14  NOK 80 14  NOK 81
13  NOK 71
13 NOK 73

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