You can retrieve them either via the ordering service at skatteetaten.no or directly in your payroll system.
Please remember the following:
- You must obtain the tax deduction cards electronically.
- You do not need to receive or retain the tax deduction cards on paper.
- You will be notified when an employee amends their tax deduction card and you will have access to their most recent tax deduction card at all times.
See the step-by-step guide to deducting the right amount of tax.
How the electronic tax deduction card works
Ahead of each income year, the Norwegian Tax Administration will issue a new tax deduction card to everyone who is expected to receive income that will be subject to payroll withholding tax during the income year concerned. Tax deduction cards are valid for one year at a time. Employees can amend their tax deduction card at any time if they have purchased property or taken out a loan or if their interest expenses have changed. You will be notified by the Norwegian Tax Administration if one of your employees amends their tax deduction card during the year. You must then retrieve the new card.
Tax deduction cards are valid for the whole income year or for the remainder of the income year if a new card is issued during the income year.
There are four types of tax deduction card, but as an employer you will probably only use three of these: table-based cards, percentage cards and tax exemption cards with a threshold amount (exemption card).
Employees do not have access to their own tax deduction card. However, prior to every income year and after their tax deduction card has been amended during the income year, they will receive what is known as a ‘tax deduction notice’ giving information on the basis for their tax deduction card.
A table-based card specifies the table according to which the employer should make deductions (known as ‘table-based deductions’) and the percentage rate that should be applied to payroll withholding tax deductions regarding benefits from which deductions cannot be made according to a table (known as ‘percentage deductions’). Employees must ensure that only one employer uses the table-based card during a particular period.
A percentage card specifies the percentage rate that should be used as a basis for deductions (known as ‘percentage deductions’).
Exemption card with threshold amount (exemption card)
An exemption card with a threshold amount (exemption card) gives exemption from payroll withholding tax deductions from salary up to NOK 55,000 during the income year. These cards are often used by young people and students who have a summer job or a part-time job.
If you are the only employer of an employee with an exemption card, the full amount of NOK 55,000 will be allocated to you If the employee has several employees who will use the exemption card, the employee must go to skatteetaten.no and allocate the amount between the various employers. The employee will decide how much of the exemption card you can use. When the employee has allocated the tax-free amount, you must retrieve the tax deduction card again. You will be notified by the Norwegian Tax Administration if one of your employees amends their exemption card. You must then retrieve the exemption card with a new amount again.
Tax Payment Act
Amendments to the Tax Payment Act concerning electronic tax deduction cards were adopted in the revised National Budget for 2012, with effect from the 2014 income year. Amendments have been adopted in Tax Payment Regulation through the Regulation of 27 September 2013 No. 1149.
Legal basis: Section 5-1 of the Tax Payment Act and Section 5-1 of the Tax Payment Regulation.