If you need help for small jobs in the home, such as gardening, snow shovelling, cleaning and other work on the house, you can pay up to NOK 6 000 in salary per year per person tax-free.
I paid less than NOK 60 000 in salary per year
If you pay more than NOK 6 000 but the total salary does not exceed NOK 60 000 per year, you can report the wages and calculate and pay the tax withdrawn through the simplified "Notification of paid work in the home."
When the salary does not exceed NOK 60 000, you do not have to pay employer’s contribution. However, it is a prerequisite that the work takes place in the home, that you pay as a private individual, and that the person performing the job does not have a company in the same industry.
Read more about salary under NOK 60,000 per year.
I paid over NOK 60,000 in salary per year
If you have paid over NOK 60,000 in salary for work in the home such as gardening, snow shovelling, cleaning and other work on the house, you must pay employer’s contribution of the entire amount. You must then calculate the employer’s contribution of all salary payments that were made using the simplified scheme. You shall still continue to use the simplified reporting for the duration of the year.
Read more about salary over NOK 60,000 per year.