To be able to receive salary according to the simplified reporting, you can not be self-employed in the same field of work as the job you are doing.
For jobs which are not in the employer's home, you can earn up to 1 000 kr per year tax free. The tax exemption is extended to 6 000 kr when the employee performs the work in the payer's own home or holiday home.
Read more and check whether this is applicable to you at handlehvitt.no.
Odd jobs can turn into business
If you do many odd jobs with different employers, this can be considered as engaging in a business activity. If you receive payment for jobs in such an extent that it must be regarded as engaging in business activity, you must register as self-employed and all income shall be entered in the accounts for the business. The business may also be subject to VAT.
Contact us via email or call us on 800 80 000 if you are in doubt. When the Tax Administration assesses whether such jobs constitute engaging in business activity, the scope of the activity does not have to be considerable. If the activity is more of a hobby, more factors are usually included in the specific assessment, such as whether you have income from other work. The regulations do not have a specific amount limit for when an activity constitutes business. There is always a concrete assessment in each case whether the total activity meets the general conditions for doing business.
Have you received payment for small domestic jobs? Check your tax return
If your employer has sent an a-melding to the Tax Administration for paid work in the home for less than 6000 NOK, or pay for work from organisations that are not tax liable, for less then 10 000 NOK (2016), the amount has mistakenly been included in your pre-filled tax return in post 2.1.1 as taxable income.
If this applies to you, you should deduct the appropriate amount in item 2.1.1. This correction is necessary to avoid this income being taxed. This means you must submit your tax return, and cannot use the option to choose not to submit the tax return.