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 %.
Jan 1 - March 31
|17||NOK 113||17||NOK 115|
|16||NOK 109||16||NOK 111|
|15||NOK 95||15||NOK 97|
|14||NOK 84||14||NOK 85|