Rate for:

Pay to children working for a parent's business

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 and including the month of the child's birthday.

The rates are assessed by the Directorate of Taxes based on the Collective Agreement for Agriculture and Horticulture between NHO FoodDrinkNorway, the Norwegian Confederation of Trade Unions (LO) and Fellesforbundet (the United Federation of Trade Unions). The rates are implemented in section 2-3-2 of the valuation rules. Holiday pay of 10.2 percent has been added to the rates.


Age Hourly rate
Jan 1 – April 20 2023
Age

Hourly rate
April 21 – December 31 2023

17 NOK 137 17 NOK 148
16 NOK 132 16 NOK 143
15 NOK 115 15 NOK 124
14 NOK 101 14 NOK 110
13 NOK 90 13

NOK 98

In exceptional cases, parents can claim deductions for wages they pay to their own children under the age of 13.

The hourly rates for children between the ages of 13 and 15 have been discretionary adjusted with regards to the rates applying to children between ages 16 and 17.