As host family/employer, you must make and pay the au pair's tax deductions.
Every time you pay the au pair salary, you must complete the simplified a-melding, "A04 – Notification of paid employment in the home". You can fill in and submit the a-melding in Altinn.no/A-ordning. You will then automatically receive a customer identification number (KID) and an account number for the payment of tax (withholding tax). The information will be sent to the tax collector in your municipality of residence.
To fill in the simplified a-melding, you must log in using your national ID number. Read about Logging in and PIN codes
If the salary concerns childminding, you must complete the appropriate fields for this in the a-melding. You will then ensure that the amount will be treated according to the tax rules that apply to childminding in the child’s home. If the au pair does not mind your children, you must fill in the field that concerns salary for other work.
For more information on completing the simplified a-melding, see the brochures Skatteregler ved barnepass for foreldre, dagmammaer og praktikanter/au pair (Tax rules concerning childminding for parents, childminders and nannies/au pairs – in Norwegian only) and Paid employment in the home.
You should note that you cannot use the simplified scheme if you have given the au pair cash expense allowances to cover expenses in addition to the salary/pocket money, or given payments in kind other than board and lodging. You must then use the general a-melding.
Your national ID number is your “employer number”
In the simplified scheme, your national ID number also acts as your employer number. You must quote your national ID number when contacting the tax authorities and NAV. If, as a self-employed person, you have been assigned an organisation number, then you must not use this number in the simplified scheme.
Withholding tax (tax deductions)
As host family/employer, you must calculate withholding tax and send payment for these deductions to the tax collector in your municipality of residence. You should do this at the same time as you pay the salary.
The amount of tax which you must deduct will be stated on the au pair's tax deduction card. You obtain this electronically when you use the simplified a-melding in Altinn. If the au pair does not have a tax deduction card, you must deduct tax at the rate of 50 percent.
Remember to include Value of free board and lodging when calculating tax deductions. To determine the taxable income, multiply the rate for board and lodging by the number of days on which the au pair receives free board and lodging. You can get help to calculate this in the simplified a-melding on Altinn.
You should not deduct tax from half a month’s salary before Christmas, in either November or December.
You should not deduct tax from holiday pay which you pay during the year after the year of accrual, i.e. during the holiday year. If you pay holiday pay during the year of accrual, you should deduct tax in the normal way. If the employment ceases, you must pay the holiday pay immediately.
The simplified a-melding must be submitted even if you do not pay any salary other than holiday pay during the year.
The a-melding consists of a payslip and an annual statement
You must give the au pair a printout of the electronic statement or a paper copy of the statement, such as a payslip for each payment. The total of all statements/payslips replaces an annual summary of what has been earned in the course of the year. The au pair must therefore retain the statement(s) so that they can check their tax return.