Exceptions for ordinary and maritime employment
In some situations, you do not need to provide employment information. The rules below concern ordinary and maritime employment.
Employment income is below the threshold for the obligation to report
This applies when the employment income is below the reporting obligation threshold; see Section 7-2-1 of the Tax Administration Regulation.
Please be advised that you must still report the employer’s National Insurance contributions, even if the amount is below the reporting obligation threshold.
When the salary payments made to one person amount to:
- NOK 1,000 or less during the calendar year.
- NOK 6,000 or less during the calendar year and concern work linked to the payer's own home or holiday property.
- NOK 10,000 or less during the calendar year and originate from tax-free companies, associations and institutions referred to in Section 2-32 first paragraph of the Tax Act.
- This also applies to expense allowances of NOK 10,000 or less not subject to withholding tax in connection with a member’s efforts or actions for the organisation. The same applies to expense allowances of NOK 10,000 or less not subject to withholding tax which are paid for travel to and from events, etc. in which the organisation is participating.
- NOK 6,000 or less during the calendar year and concern payment to a guardian in accordance with Section 30 of the Guardianship Act.
- NOK 6,000 or less during the calendar year and concern payment to a representative in accordance with Section 98(f) of the Immigration Act.
- Expense allowances of NOK 1,000 or less not subject to withholding tax during the calendar year.
When the payments concern:
- Work-related travel – When the total payment made during the calendar year to reimburse work-related travel expenses does not exceed NOK 10,000 and the employer is a charitable or benevolent institution or organisation, and the income recipient's other wages and remuneration do not exceed NOK 80,000.
- Employment income for therapeutic reasons – When the total salary payment does not exceed NOK 2,000 to a client during the calendar year and the payments exclusively concern employment income which has been paid for therapeutic reasons by course centres for alcoholics, institutions for mental health care, the intellectually disabled and/or physically disabled and other similar institutions.
When the salary payments made to the employee are exempt from employer's National Insurance contributions under the provisions of Section 23-2 seventh and eight paragraphs of the National Insurance Act
Please be advised that you must still report the income in the a-melding if it is above the reporting obligation threshold.
- Wages for the private minding of children who have not reached the age of 12 by the end of the calendar year or who have special care needs are exempt from employer's National Insurance contributions. You must specify the income when it exceeds a total of NOK 6,000 to a person during the calendar year.
- Wages for work in private homes and holiday homes when such wages from the household do not exceed NOK 60,000 during the calendar year are exempt from employer’s National Insurance contributions. You must specify the income when it exceeds a total of NOK 6,000 to a person during the calendar year.
- Wages for work for charitable or benevolent institutions or organisations when the total wage expenses are up to NOK 800,000, and only for wage payments up to NOK 80,000 per employee are exempt from employer’s National Insurance contributions. You must specify the income when it exceeds a total of NOK 10,000 to a person during the calendar year.
When the employee is a foreign citizen working for an international organisation with an office in Norway
However, you must still specify the income if it is above the reporting duty threshold.
When the employee must be reported to the Assignment and employee register
This applies when the employee must be reported to the Assignment and employee register under Section 7-6 of the Tax Administration Act.
However, you must still specify the income if it exceeds the reporting duty threshold.
See also
