2.4.1 Pay to children aged 12 years or younger

Item 2.4.1 Applies to the tax year 2016

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If you have a child who is aged 12 or under during the income year and who received more than NOK 10,000 in salary income or other taxable benefits, you must enter the child's excess income in your tax return.

Does this item concern me?

Parents are taxed for the salary income to children aged 12 or younger.

The item will concern you if your child received a total of more than NOK 10,000 in income from employment and/or other taxable salary benefits, because the excess amount is taxable. 

When the salary income in excess of NOK 10,000 is included in your tax return, any tax deducted relating to the child's income must be included in your tax settlement. The transfer of the tax deducted to you as parent will normally be carried out by the tax collector/municipal treasurer, but it is important that you check that it is included in your tax settlement. Any tax deducted from salary will be shown in the annual statement of earnings,allowance and tax wich the child receive from the employer.

Salary income of NOK 10,000 or less is tax-free. The tax exemption for the first NOK 10,000 assumes that the child has actively performed work.

If you live with the child's mother/father

Pre-completed amounts are split with half being entered in each of the parent's tax returns when they live together, but you can choose a different distribution.

If you do NOT live with the child's mother/father

If the parents do not live together, it is the parent who the child lives with according to the National Registry at the end of the income year who must enter the income. However, if the other parent was responsible for most of the care during the year, the other parent may enter the income in their tax return instead.

If the child is living with you and you are married to a new partner, the child's income will be split between you and your spouse. If your spouse is not the child's biological parent, your spouse can transfer all income to you.

How do I enter this in my tax return?

If the income has been reported by the employer, the item will be pre-completed with half for each parent (when the parents live together). There is one item for each child. Check that everything is correct

Spouses and parents who live together can distribute the income freely between themselves. If you change the distribution, both of you must change it in your tax returns.

Information is missing

If any information concerning the child's income is missing, you must enter the child's/children's national ID number and salary amount in excess of NOK 10,000, and calculate the minimum standard deduction; see item 3.2.5. Remember to complete one item for each child. The minimun standard deduction will be recalculated and filled out automatically when you fill in the item electronically.

Log in and fill in the item.

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Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

If the income has not been reported to the tax authorities, you must retain payslips and/or the annual statement you receive from your employer.

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