Payment of prepayment deductions and employer's contributions

Withholding tax deductions and employer’s contributions are to be paid to the tax collector in the municipality where the private employer lives. 

When you pay employer’s contributions and withholding tax deductions, you must add up the amounts you have reported on the a-messages for the two calendar months in the instalment. You will receive a KID-number for the withholding tax deduction and also one for the employer’s contribution when you submit electronically. If you submit a paper copy of an a-message, then you must generate a KID-number. The KID-number will be the same for the two instalment months.

The tax collector’s account number is found here. 

Private employers who use the simplified settlement arrangement and submit electronically, automatically receive a customer identification number (KID) and account number for the payment of tax (withholding tax deduction). If you submit a paper copy of a message, then you must generate a KID-number. Deducted withholding tax is to be paid to the tax collector at the same time as you pay out the salary.

It is important to pay before payment deadlines expire - or you may be required to pay late payment interest. Make sure the amount is transferred on time. 

Minimum limit for payment

If total withholding tax deductions or employer’s contributions for a settlement period (two months) is NOK 99 or less, then you are not required to pay in the amount. Employers are to however submit an a-melding for each salary payment.