You can retrieve tax deduction cards via the ordering service or directly in your payroll system.

Please remember the following:

• You must retrieve your employees' tax deduction cards electronically.
• You do not need to receive or retain the tax deduction cards on paper.
• You’ll be notified when an employee amends their tax deduction card, and you’ll have access to their most recent tax deduction card at all times.

See the step-by-step guide to deducting the right amount of tax.

How electronic tax deduction cards work

Prior to each income year, the Norwegian Tax Administration will issue a new tax deduction card to everyone who’s expected to receive taxable income during the income year concerned. Tax deduction cards are valid for one year at a time. Employees can amend their tax deduction card at any time, for example if they’ve purchased property, taken out a loan or if their interest expenses have changed. You’ll be notified by the Norwegian Tax Administration if one of your employees amends their tax deduction card during the year. You must then retrieve the new card before the payroll run.

Tax deduction cards are valid for the whole income year or for the remainder of the income year if a new card is issued during the income year.

There are four types of tax deductions:

• table-based deductions
• percentage deductions
• exemption cards with tax-free amounts – applying only to income from employment
• exemption cards without tax-free amounts – applying only to pensions

As an employer, you’ll probably only use the first three.

Table-based deductions

Table-based deductions specify the table you as the employer should use to make deductions. They also specify the percentage rate for withholding tax on benefits from which deductions cannot be made according to a table (known as ‘percentage deductions’). Employees must ensure that only one employer uses the table-based deduction method during a particular period.

Percentage deductions

Percentage deductions specify the percentage rate that should be used as a basis for deductions.

Exemption card with tax-free amount (exemption card)

An exemption card with a tax-free amount (exemption card), will exempt salary from tax deductions up until the tax-free amount  during the income year. These cards are often used by young people and students who have a summer job or a part-time job.

If the employee has several employers who’ll use the exemption card, the employee must allocate the amount between the various employers.

If another employer has already retrieved the exemption card when you try to retrieve it, the employee will receive a notification from the Tax Administration that the tax-free amount must be allocated. As soon as the employee has made the allocation, you’ll get a notification from the Tax Administration to retrieve the exemption card again.

If the employee’s salary exceeds the tax-free amount, you must deduct 50 percent tax of the surplus amount.

If the tax-free amount is NOK 0, you have not been allocated part of the amount as an employer. You must then deduct 50 percent tax from the entire salary payment.