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Regnskapsfører, revisor, rådgiver
Modernisering av statlig innkreving og endret regelverk fra 2026 medfører endringer for regnskapsførere, revisorer og rådgivere.
Gjelder dette deg?
Dette gjelder deg som er regnskapsfører, revisor eller finansiell rådgiver for virksomheter og privatpersoner.
Dette er nytt
Skatteetaten, alminnelig namsmann og kommunene kan alle beslutte utleggstrekk i inntekt.
Fra 2026 begynner vi å samordne dette, slik at én inntektsmottaker bare kan ha ett enkelt trekk i inntekt. Utleggstrekket kan bestå av flere krav fra ulike myndigheter. Det blir en gradvis overgang til den nye ordningen.
The requirement for a tax deduction account when paying salaries is phased out from 2026. Employers must pay withholding tax directly to the Tax Administration on the first working day after salary payment, instead of transferring the amount into a dedicated tax deduction account.
Release funds from a tax deduction account
If the enterprise has money left in their tax deduction account when it’s discontinued, there are three possible ways for you to get this money back:
- You use the money to pay withholding tax i 2026 by transferring the amount in the tax deduction account to the Tax Administration. See bank account numbers for the payment.
- If the amount in the tax deduction account is less than NOK 12,000 after payment of the sixth period for 2025, the amount will be automatically released after 10 April 2026. The amount will either be transferred to another account you hold at the bank, or the account will be converted. Contact your bank to find out what applies to you.
- If the amount in the tax deduction account is NOK 12 000 or more after payment of the sixth period for 2025, you must apply for a refund of the money.
Den trekkpliktige skal betale utleggstrekk etter nytt regelverk til innkrevingsmyndigheten i Skatteetaten. For disse trekkene vil kreditor ikke lenger motta betaling direkte fra den trekkpliktige.
Ved innbetaling av ett trekk som skal dekke flere krav, vil vi fordele innbetalingen på kreditorene i tråd med reglene i dekningsloven.
Utleggstrekk etter gammelt regelverk skal behandles som før.
From 1 January 2026, employers must pay withholding tax and attachment of earnings on the first working day after paying salaries. You must pay the deductions directly to the Tax Administration.
The due date for paying employer's national insurance contributions remains unchanged.
When employees work in several countries
In some very specific cases, it can be difficult to know how much of the salary is subject to withholding tax in Norway at the time of payment. Employers may then apply to extend the due date for the advance tax deduction to the fifth day of the following month.
The condition for applying is that there’s a real uncertainty about the duty to deduct withholding tax.
These employers can apply for an extension of the deadline
This could be employers with employees who, as part of their normal work arrangements, have employees working in several countries during the same month. Another condition is that the number of days the employee works in each country has not been determined at the time of salary payment.
As a rule, this scheme is not relevant for employers:
- that make salary payments in arrears
- that can use work plans, shift work, or work rotas to determine withholding tax liability to Norway
- where the uncertainty about the advance tax deduction applies to less than 10 percent of the employees whose withholding tax is reported to Norway. We expect employers in these cases to correct the advance tax deduction instead of us granting a general exemption. We’ll process applications according to the organisation number.
Requirements for the application
Businesses that believe they meet the conditions must submit an application. The applicant must be authorised to represent the company.
The application must include:
- the organisation number of the business
- the contact information of the applicant
- the grounds for the application - such as an estimate of the number of affected employees and their share of the workforce
- employee lists, project contracts, employment contracts, or supporting documents from the payroll system.
The application should also contain:
- the period the application covers (unless otherwise stated, approval is normally granted for one year at a time).
How to submit the application
- Open Write to us
- Tick the box for "Other questions" under "What would you like to write to us about? "
- Write "Application for deferred due date for advance tax deductions" in the description of what the enquiry concerns.
Application via lawyer or adviser
You can submit the application via your lawyer, adviser, or other representatives. Any representative who is not a lawyer, auditor, or accountant, must present a written power of attorney from the business that is applying.
Declarations or confirmations from a lawyer, auditor, or advisor can be included as supporting documents, but are not considered sufficient on their own. You must prove real uncertainty about withholding tax liability in order for the Tax Administration to verify the information in the declaration .
Every business must submit its own application with individual information.
- Virksomheter og enkeltpersonforetak må logge inn på politiet.no for å sende inn begjæring om utlegg og kommunisere om dette med alminnelig namsmann. Dette gjelder fra 1. september 2026 eller så snart tjenesten er klar for bruk.
- Etter dette kan du ikke lenger sende begjæring om utlegg på papir i posten.
- Om dere har et innkrevingssystem med grensesnitt med alminnelig namsmann vil dette oppfylle plikten til elektronisk kommunikasjon.
- I begjæring om utlegg må du oppgi personnummer/d-nummer eller organisasjonsnummer på den du skal kreve inn penger fra.
- Utleggstrekket må ikke lenger avsluttes etter to år, men løper til alle kravene i trekket er dekket.
- Kreditor må melde fra om endringer i kravet, som for eksempel direkte innbetaling fra skyldner.
- Krav vil få dekning etter prioritet i henhold til dekningsloven. Alle krav der det er besluttet utleggstrekk vil være omfattet av trekket, men kan stå i kø i påvente av å få dekning. For en del krav med lik prioritet utbetales dividende.
- Namsmyndighetene får hjemmel til selv å endre hvem som er trekkpliktig og størrelsen på trekket ved hendelser som gir grunn til dette, for eksempel vesentlige endringer i saksøktes økonomiske forhold. Partene kan fortsatt kreve endring av trekkets størrelse selv.
When will the changes happen
The changes take effect with the New Collection Act, which entered into force on 1 January 2026.
There will be a gradual transition to the new scheme for attachment of earnings from this date.
Dette må du gjøre
Du må gjøre deg kjent med endringene som i det nye lovverket.
Hvis du har ansvar for å utføre oppgaver på vegne av andre virksomheter, må du sørge for å etablere ny arbeidsflyt og nye rutiner for innbetaling av forskuddstrekk av skatt, behandling av utleggstrekk og innsending av begjæring om utlegg til alminnelig namsmann.
Contact the supplier of your payroll and personnel system well in advance to ensure that they implement the new date fields for salary payment and advance tax deduction in the a-melding.
Check whether they plan to develop support for importing information on deduction orders directly into the system.
There will be a gradual transition to the new scheme for deductions from salary from 1 January 2026. This means that the systems must support both the old and the new schemes during a transition period from 2026 through 2028.
Før dere tar i bruk nye løsninger for utleggstrekk, må virksomheten dere jobber for gi systemleverandøren fullmakt til å utveksle data på vegne av denne virksomheten. Dette gjøres i Altinn. Systemleverandøren kan hjelpe.
Hvis du har ansvar for lønnsutbetalinger, må du sørge for å rapportere utleggstrekk og forskuddstrekk på lønnsutbetalingsdatoene i a-meldingen.