The exemption threshold of NOK 10,000 over a year applies regardless of whether the income is earned from different employers. The tax exemption only applies to pay for actual work that the child performs itself, ie a concrete work performance. Passive fees, such as for the photography of babies for advertising purposes, are taxable and must be taxed with the parents' income.
Employment income above NOK 10,000
If the child earns more than NOK 10,000, the excess income is taxable. It must then be assessed in the usual way together with the parents' income, with half being attributed to each parent, if the parents do not choose another distribution. If the parents do not live together, as a rule the child's income is allocated to the parent with whom the child is registered as living in the National Registry.
Tax deduction card for children under 13
The child's income is added to the parents' income and a percentage tax deduction card is calculated for the child.
Order an exemption card or a tax deduction card
To order an exemption card or a tax deduction card for a child under 13, you can send us an e-mail with details of the child's name, date of birth, income (max NOK 10,000), information about the name or organisational number of the employer and a description of the work. In order to order an exemption card electronically, the child must turn 13 during the income year.