In the simplified submission, your own personal national ID number acts as the "employer number" (organisation number). You must quote your national ID number when contacting the tax authorities and NAV. If you have been allocated an organisation number as a self-employed person, you must not use this number in the simplified submission.
You deduct tax and pay the amount to the tax collector at the same time as you pay the salary. If you fill in and submit the notification through Altinn, you will automatically be given a customer identification number (KID) and an account number for paying the tax. To pay electronically, if you have not submitted through Altinn, you must contact the tax collector or visit skatteetaten.no to obtain a KID and an account number.
The amount you should deduct in tax (withholding tax) will be stated on the worker's tax deduction card. You can automatically import the tax deduction card into the submission when you submit electronically via altinn.no/a-ordningen. If you submit on paper, you must obtain the tax deduction card electronically via this service. If you are a secondary employer for the worker, the tax deduction card will be a percentage card. The withholding tax must then be calculated on the salary using this percentage. If you are the main employer, the tax deduction card will be a table-based card. The withholding tax deduction will be specified in the table number specified. You will find this table at skatteetaten.no. If the tax card is an exemption card with a payment limit, then tax should not be deducted until the exemption amount has been exceeded.
Small salary payments are exempt from the obligation to deduct withholding tax. You do not have to deduct withholding tax if:
- The salary paid to a person does not exceed NOK 500 in a calendar month
- The total withholding tax deduction in the calendar month does not exceed NOK 100.
- The salary payment to one person during the income year for work in the home does not exceed NOK 6,000.
This only applies to the withholding tax. The tax obligation itself and the obligation to submit a simplified submission is subject to other rules; see later in the brochure.
Worker must receive a copy
The worker must receive a copy of the submission. The worker must retain their copies of the submission for checking and completion of the relevant items in their tax return.
Keep your copies of the submission in a safe place as documentation. The authorities’ requirements concerning salary accounting for private employers are met if you fill in the submission and retain your part for five years.
Same reporting scheme for all workers
In any one year, only one person in a household can be a private employer. You must select the same type of reporting scheme for all workers who perform paid work in your home or holiday home during a particular year. Even if the conditions for simplified submission are met, the simplified scheme is only voluntary. Other reporting schemes are explained in the brochure entitled "When a private individual becomes an employer". The scheme you opt for has no effect on the exemption from employer's national insurance contributions.
If your payments exceed the threshold of NOK 60,000
If a household's total salary payments during the year exceed NOK 60,000, you must calculate and pay employer's national insurance contributions on the full amount. The threshold of NOK 60,000 applies to the sum of the salary, holiday pay, sickness benefit and the value of free board and lodging. Salaries for the private minding of children under 12 years of age or older children with special care needs should not be included. You must then retrospectively calculate employer's national insurance contributions on all salary payments made under the simplified scheme. However, you must continue using the simplified submission until the end of the year. You can order a customer identification number (KID) for use in connection with electronic payments (online banking) of employer's national insurance contributions.