Employers’ contributions to day care centres which do not meet the conditions for being a commercial day care centre are exempt from tax. It is a condition that the contributions concern places for the employee’s own children. Tax-free contributions for the running of a day care centre are limited to a maximum of NOK 3,000 per month per place.
If the employee pays less than the maximum price to the day care centre concerned because of his or her employer's contributions, the difference between the maximum price and the employee’s contribution (parental contribution) is considered to constitute taxable income for the employee.
Contributions to day care centres must be declared in the a-melding for each calendar month.
You can read more about the a-ordning scheme here