Holiday pay

Holiday pay is not accrued on salaries for individual assignments. If the work is carried out in a contractual employment relationship, then employees have the right to holiday pay. Holiday pay normally is 10.2 per cent of the salary earned in the year of accrual. The year of accrual is the year before the holiday year. The holiday pay must be paid to the employee on the last pay day before the holiday. Tax is not to be deducted from holiday pay payments made in the holiday year. If the employment contract is ended in the year of accrual, then holiday pay is to be paid immediately. Tax must then be deducted in accordance with the tax card. You must in both cases record holiday pay and submit an a-melding or Message on paid work in the home. The Norwegian Labour Inspection Authority can provide more information on holiday and holiday pay regulations. The tax collector can provide more information on deduction regulations.