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 performed by the child, i.e. a concrete assignment.

Passive fees, such as for the photography of babies for advertising purposes, are taxable and must be assessed jointly with the child’s parents.

Generally, children under the age of 13 cannot work

Under the Working Environment Act, children under the age of 13 are not generally permitted to work. If a child under the age of 13 is going to perform cultural, artistical, sporting or advertising work, the employer must get permission from the Norwegian Labour Inspection Authority in advance. The permission must be granted before the child can start working. For more information, see the Norwegian Labour Inspection Authority.

Order an exemption card or tax deduction card 

If you want to order an exemption card or a tax deduction card for a child under 13, you can send us a message (requires login) and include the following information:

• the child’s name
• date of birth
• income (max NOK 10,000)
• name and any organisation number for the employer/client
• description of the work

To be able to order an exemption card electronically, the child must turn 13 during the income year.

Employment income over NOK 10,000

If the child earns more than NOK 10,000, the surplus income is taxable. It must then be assessed in the usual way together with the parents' income. Usually, the taxable income is divided equally between the spouses unless they decide on a different allocation. If the parents do not live together, the child's income is generally allocated to the parent with whom the child is registered as living in the National Registry.