You will be considered to be an employer if you pay a person pocket money/salary to perform tasks in your home.
Free board and lodging is a taxable benefit for the au pair in the same way as pocket money/salary. The value of free board and lodging must therefore be added to the salary in the tax assessment. To calculate the taxable benefit, see Board and lodging rates.
Even if you are the au pair’s employer for tax purposes, you should not pay employer’s National Insurance contributions. This applies to payments made for the minding and care of children who are under 12 years of age during the income year and for the care of older children with special care needs. The exemption from employer’s National Insurance contributions also applies to payments made for other duties in your home which the au pair performs in addition to childminding. Contact the tax office if you are unsure whether or not the employment relationship is covered by these rules.
If the au pair’s duties only consist of housework, etc. and not the minding of children, the rules concerning paid work in the home will apply. You will then pay employer’s National Insurance contributions if you have paid a total of more than NOK 60,000 in salary during the year to the au pair and anyone else for work in the home.
For more information, see Skatteregler ved barnepass for foreldre, dagmammaer og praktikanter/au pair (Tax rules concerning childminding for parents, childminders and nannies/au pairs – in Norwegian only), Au pairs in Norway and Paid employment in the home.