Small salary payments are exempted from the obligation to deduct withholding tax. You do not have to deduct withholding tax if:
- total withholding tax deduction in a calendar month does not exceed NOK 100
- the salary paid to a person does not exceed NOK 500 in a calendar month
- the salary paid to a person does not exceed NOK 6,000 in the course of the income year and the payment applies to work in the employer’s home or holiday home.
There are special regulations for withholding tax deductions for benefits in kind (i.e. free board and lodging) and expense allowances (i.e. car allowance). Your tax collector office can provide you with more detailed information on the regulations which apply to withholding tax deductions for benefits in kind and expense allowances.