You can claim a deduction from your income for documented expenses for the minding and caring of children under the age of 12 who you live with. If you have entered the au pair's salary as payment for childminding in the a-melding to the tax collector, the amount will be transferred to the item for parental allowance in your tax return. You can find out more about who is entitled to the parental allowance and the maximum amounts that apply in the guidance to the items in the tax return. Here, you will find Maximum amounts for deductions
You must Paying the au pair via a bank in order to be entitled to make deductions in connection with payments which collectively amount to NOK 10,000 or more during the year. Multiple payments that relate to a single childcare agreement are considered to be one payment with respect to the maximum amount, e.g. when making monthly payments for a regular childcare scheme.