The main employer must use the deduction table to calculate the tax deduction. In the case of secondary employers and benefits that apply to a period other than the salary payment period, the percentage deduction stated on the tax deduction card must be used.
Note! If you are unsure whether you are a main or secondary employer, you must clarify this with the employee.
If several employers request the employee's table-based card, it will be sent with a mark on the electronic tax deduction card. This mark is a warning to you as an employer that you must clarify with the employee whether you are the main or secondary employer.
If you have not been told if you are the main or secondary employer, you must deduct in accordance with a percentage rate. See Section 5-1-4 (3) of the Tax Payment Regulation.
Tax deduction of old-age pensions
For the disbursement of old-age pensions or other benefits with low National Insurance contributions, the monthly tables for pensions must be used. For deduction periods other than monthly, the table is used pro rata.
The rules for calculating table-based deductions for different periods are set out in Section 5-10-2 of the Tax Payment Regulations.(in Norwegian)
If you take on a new employee during the year, it should be part of your appointment routine to clarify whether you are the main or secondary employer.