Rate for:

Pay to children working for a parent's business

Hourly rates of pay for which a deduction can be claimed in the accounts and which must be reported as salary for the child.

Specific hourly rates of pay have been established for use when paying children who work for a parent's business and who are attending school at the same time. The rates must be applied regardless of the times during which the work is performed. Board for children who are provided for is not considered payment for work. The transition to the higher rate applies with effect from the month in which the child reaches the age of . The rates includes holiday pay of 10.2 %.

Age Hourly rate
Jan 1 - March 31

Hourly rate
April 1 - December  31

17 NOK 115 17 NOK 119
16 NOK 111 16 NOK 115
15 NOK 97 15 NOK 100
14 NOK 85 14 NOK 88
13 NOK 76 13

NOK 79