Obligations as an employer

Registration of the employment

If the family day care centre has appointed a part-time preschool teacher or one or more assistants to look after the children on a daily basis, the day care centre will be subject to certain obligations as an employer.

As a general rule, all employers must be registered in the NAV Aa register. The Aa register is a basic data register which shows the affiliation between employees and employers and is intended to meet the needs of public authorities for information in the performance of their duties.

You can send a "Central Coordinating Register Notification" (BR-1010), which is a joint form for registration in the Register of Legal Entities, the Register of Business Enterprises and the NAV Aa register. For more information on the registration, contact NAV, the tax office or the Register of Legal Entities in Brønnøysund. 

You can submit the register notification (BR-1010) via altinn.no or send the paper version of the form to the Register of Legal Entities in Brønnøysund. The Register of Legal Entities will give the family day care centre an organisation number which you must use in all communication with the authorities.

As an employer, you are also obliged to submit a-meldings concerning the appointment of employees and the termination of employment relationships. The obligation to submit an a-melding to the Aa register applies from the start date of the employment. If no salary is paid in the month after the start date, the first a-melding will only contain employment information on the new employee, and no information concerning salary payments and prepayment deductions.

Charitable or benevolent institutions or organisations which can use the simplified settlement scheme should not submit a notification to the employee register if they use the simplified a-melding. For charitable or benevolent institutions or organisations which do not meet the conditions for using the simplified a-melding, the ordinary rules concerning employer's obligations and responsibilities will apply. For more information, see the brochure entitled "Tax for voluntary and benevolent organisations".

Tax deductions

As an employer, you must deduct tax at the time the salary is paid to the employee. The amount you should deduct in tax (prepayment deduction) will be stated on the employee's tax deduction card. You can automatically import the tax deduction card information into the notification when you submit electronically via altinn.no/a-ordningen. If the tax deduction card is a table-based card, the specified table will state the amount that should be deducted. All the deduction tables can be found here.  If you are a secondary employer for the employee, the tax deduction card will be a percentage card. The prepayment deduction must then be calculated on the salary using this percentage. 

If the employee does not have a tax deduction card, you must deduct tax at the rate of 50 per cent.

As a general rule, holiday must be taken and holiday pay paid during the year after the year in which the employee earns the right to the holiday. Holiday pay is taxable income, but you must not deduct tax on holiday pay which is paid during the holiday year. The tax deduction card for the holiday year is determined so that the tax deduction for holiday pay is performed on the salary payments in the other months of the year. However, if holiday pay is paid during the year of accrual, e.g. in the event of the termination of the employment, you must deduct tax from the holiday pay in the same way as with salary. This is because the tax deduction card does not have sufficient tax deductions in the other months of the year to compensate for the payment of holiday pay during the year of accrual.

Exemption from deductions in certain cases

If an organisation, parent group or similar runs a family day care centre where the childminding takes place in the assistant's home, the expense allowance paid to the assistant for food and wear and tear in the home will be exempt from withholding tax liability. In order for the expense allowance to be tax-free and not subject to withholding tax, it must not amount to more than 50 percent of the total gross allowance for each child, subject to a maximum of NOK 1,155 per month per child (2016 rate).The assistant must also prepare a statement of their expenses.

Employer's national insurance contributions

You must calculate and pay employer's national insurance contributions on the amount you are obliged to report as gross salary, holiday pay and other remuneration for work performed by the pre-school teacher and any assistants. Employer's national insurance contributions must be calculated on expense allowances and payments in kind, such as free board and lodging, when there is an obligation to perform prepayment deductions on the benefits. You do not need to pay employer's national insurance contributions on expense allowances that are not subject to withholding tax. For more information on deductible benefits, see the "Salary ABC".

Employer's national insurance contributions must be calculated using a percentage rate which varies according to the tax zone to which the employer belongs. The tax zone that the employer belongs to depends on where the employer runs his business.

Submission of a-meldings

If you have paid salary and other remuneration to employee preschool teachers and any assistants, you must submit an a-melding by the fifth day of the month after each payment. The a-meldings must generally be submitted electronically through the payroll system via altinn.no/a-ordningen or, if you do not have a payroll system, you can register the a-melding manually in Altinn.

Payment of tax and employer's national insurance contributionsThe amount that is deducted in tax must be deposited in a separate bank account (tax deduction account) by no later than the first working day after the salary payment.

Every 15 January, 15 March, 15 May, 15 July, 15 September and 15 November, you must pay the tax deduction amount for the previous two months to the tax collector in the municipality in which you are domiciled.

If you do not perform deductions or pay the deduction amount, you may be held financially liable for the tax deduction as employer.
In addition, every 15 January, 15 March, 15 May, 15 July, 15 September and 15 November, you must pay the calculated employer's national insurance contributions for the previous two months to the tax collector.

Contact the tax collector if you would like more information on this. 

Payment by bank or online banking

When paying electronically (online banking), a customer identification number (KID) must be used. You can obtain this number from the tax collector or via skatteetaten.no. The tax deduction and employer's national insurance contributions must be paid separately and you must therefore have two KID numbers, i.e. a KID for the tax deduction and a KID for employer's national insurance contributions.

When you submit an a-melding via Altinn, you will be given both a KID and the account number of the tax collector.

Contact the tax collector for more information.

Reporting duty concerning parents' expenses for childminding

Parents are entitled to a deduction from their taxable income for expenses relating to the minding of children under 12 years of age (parental allowance). Family day care centres are obliged to submit information to the Tax Administration concerning the expenses accrued by individual parents relating to places at a day care centre during the income year. The amount (personal contribution) which the day care centre reports will then be pre-completed under the item for parental allowance in the parents' tax returns. For more information on reporting, see the Guidance for the completion and submission of statements concerning childminding.


Parents who have children at a family day care centre must not submit a-meldings concerning payments made to the centre for childminding.

Who answers what?

What Who
Tax Tax office
Employer's national insurance contributions to the National Insurance scheme Tax collector in the municipality (the treasurer) and the tax office
Prepayment deductions Tax collector in the municipality
National insurance questions NAV locally
Registration as an employer Register of Legal Entities in Brønnøysund
Employee registration; NAV Aa register