Withholding tax
The information that you must provide about withholding tax for an individual income recipient and completed deduction for withholding tax.
Brief information about withholding tax
As an employer, you have a responsibility to calculate the withholding tax.
In the a-melding, you must provide information on how much withholding tax you must pay and how much of the withholding tax you have deducted for each individual income recipient.
The amount you specify as being payable must be equal to the sum of the withholding tax for all income recipients.
See also the general information concerning withholding tax
You must specify salary and other benefits that are subject to withholding tax
When reporting salary and other benefits in the a-melding, you must specify whether they are subject to withholding tax.
You must report:
- “Yes” for subject to withholding tax
- “No” for not subject to withholding tax
You will find a more detailed description of the obligation to complete the withholding tax under the individual salary and other benefits.
In most payroll systems, the specification is made automatically when you select the type of salary or other benefit for the amounts that you enter.
You don't complete the deduction just by specifying
Specification of withholding tax does not indicate that you have actually made the deduction from the benefit, only whether the benefit is subject to withholding tax.
There may be benefits that are normally subject to withholding tax, but where you have still not made the deduction from the benefit.
This applies for example:
- for payments of holiday pay in the holiday year (the exemption to pay tax does not apply to PAYE, Pay As You Earn)
- when the income recipient has an exemption card
- in connection with minimum thresholds for withholding tax
- in connection with disbursements of pension in December (not pensions with withholding tax)
- when granted an exemption from withholding tax
Withholding tax for individual income recipients
You must specify withholding tax for individual income recipients. You must also specify a description for withholding tax.
You must state the amount with a minus sign.
Description of withholding tax
Concerns most types of salary and benefits and national insurance contributions for employees who are subject to taxation in Norway. Ordinary witholding tax deduction also applies to foreign worker in Norway who falls under the PAYE scheme (Pay As You Earn).
| You must specify the following information in the a-melding: | |
| Amount | - NOK x |
| Description | Ordinary witholding tax |
Concerns when you have deducted withholding tax from the following benefits:
- children’s pensions from the National Insurance scheme from 2024
- children’s pensions from the National Insurance scheme from 2025
- children’s pensions from parties other than the National Insurance scheme from 2024
- IPA or IPS children's pension from 2024
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You must specify the following information in the a-melding: |
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| Amount | - NOK x |
| Description | children’s pension |
Concerns withholding taxs linked to benefits which are specified with the tax and contribution rule “withholding tax on pensions”. Don't use it on salary and benefit you pay to foreign workers that fall under the PAYE scheme.
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You must specify the following information in the a-melding: |
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| Amount | - NOK x |
| Description | withholding tax on pensions |
Concerns deducted tax and national insurance contributions linked to benefits that are marked with the tax and contribution rule “Svalbard”.
Here you find the rates for deducted tax and national insurance contributions to Svalbard.
| You must specify the following information in the a-melding: | |
| Amount | - NOK x |
| Description | Svalbard |
Concerns deducted tax and national insurance contributions linked to benefits that are specified with the tax and duty rule “Jan Mayen and the Norwegian dependencies”. You must split deducted tax and national insurance contributions into two amounts.
Here you find the rates for deducted tax and national insurance contributions to Jan Mayen and the Norwegian dependencies.
| You must specify the following information in the a-melding: | |
| Deducted tax: | |
| Amount | - NOK x |
| Description | Jan Mayen and the Norwegian dependencies |
National insurance contributions: |
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| Amount | - NOK x |
| Description |
National insurance contributions paid to Jan Mayen |
Applies to voluntary prepayment deductions when the income recipient has asked you to withhold more tax from the salary or benefit than what the tax deductions card shows. Also referred to as extra withholding tax.
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You must specify the following information in the a-melding: |
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Deductions prepayed: |
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Amount |
- |
x NOK |
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Description |
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Voluntary prepayment deductions |
Note that voluntary prepayment deductions should always be reported with the description ' voluntary prepayment deductions”.' This also applies to recipients of pensions, as well as individuals covered by payroll deduction arrangements.
Total withholding tax payable
You must specify the total amount of withholding tax as separate information in the a-melding. The amount must be equal to the amount that was deducted and be specified for all income recipients and enterprises in the a-melding concerned.
This is the amount you must pay. Specify the amount as positive.
What should be included in the withholding tax
- Salary and other benefits subject to withholding tax
Cash benefits subject to withholding tax
Concerns cash benefits subject to prepayment deductions, e.g. salary and pension.
Payments in kind subject to withholding tax
Concerns payments in kind subject to withholding tax such as electronic communication, car and housing.
In the case of payments in kind, you must deduct withholding tax for as long as there are cash benefits from which to make deductions. You must notify the tax office if the withholding tax exceeds the cash benefits. The tax office will assess the withholding tax for the income recipient. This will cover the anticipated tax on the payment in kind.
Expense allowances subject to withholding tax
Concerns expense allowances subject to withholding tax such as surpluses on expense allowances and private expenses. - Some benefits that are not liable for withholding tax
If you make deductions from benefits that are not subject to withholding tax, you must specify the amount as withholding tax, even if the benefit is marked "No" under subject to withholding tax.
This applies for example to certain allowances stipulated in government rates or collective agreements and allowances in accordance with the Directorate of Taxes’ allowance rates. - Benefits that are subject to withholding tax, but not reported in the a-melding
If you make deductions from benefits that you should not specify in the a-melding, you must specify the deductions concerned as withholding tax.
This applies for example to salary and benefits below the reporting obligation threshold or when withholding tax is deducted on benefits and the withholding tax is not reported in the a-melding but in another scheme.
See also how to calculate the basis for withholding tax
What should not be included in the withholding tax
- Payments in kind abroad
Concerns prepayment deductions from payments in kind given to income recipients who are neither permanently nor temporarily residents in Norway when they receive the benefit, and the benefit relates to work in service performed abroad. - Foreign national insurance contributions
Concerns deductions of national insurance contributions paid to NAV Social Insurance and Contributions as prepayment deductions. - Benefits subject to withholding tax from tax-free companies, associations and institutions which do not exceed NOK 10,000
Concerns when the sum of all benefits subject to withholding tax given to an income recipient does not exceed NOK 10,000 during a calendar year. If you pay out more than NOK 10,000, the full amount must be included in the calculation basis for withholding tax. - Withholding tax which does not exceed NOK 100
When the prepayment deductions for an income recipient does not exceed NOK 100 in a calendar month. - Benefits subject to withholding tax not exceeding NOK 500
When the sum of all benefits subject to withholding tax given to an income recipient does not exceed NOK 500 during a calendar month. - Benefits subject to withholding tax not exceeding NOK 2,000
When the sum of all benefits subject to withholding tax given to an income recipient does not exceed NOK 2,000 during the income year.
When you must submit reports
You must provide information on withholding tax in the a-melding in each month in which you have made a deduction.
Payment
Employers must pay withholding tax on their own initiative. The first deadline in the calendar year is 15 March, followed by the 15th of every other month. When you pay withholding tax, you must summarize the amounts for the two months concerned.
See also the explanatory information concerning the payment of withholding tax
Correcting errors
You can repay the excess withholding tax provided you do it before 31 January in the year after the income year. This applies when you are unable to correct the error through future deductions.
This situation can for example arise when the income recipient has left or has an exemption card.
How to correct the error
- Repay the excess amount that you have deducted to the income recipient.
- Correct the withholding tax in the a-melding for the calendar month that contained the incorrect deduction. If you use a payroll system, check with your system supplier if you are not sure how to make corrections in your system.
- You will be refunded the deduction from the tax authorities.
- Alternatively if you do not repay the amount, you should not make any changes to the a-melding. Then the income recipient will be credited with the deduction upon assessment.
Example - repayment of deduction
Fatima left her job as the manager of a flower shop last year. In January, the shop pays holiday pay amounting to NOK 60,000. They mistakenly deduct NOK 20,000 in tax from the holiday pay.
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A-melding for January |
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| Holiday pay | 60,000 | |
| Withholding tax | - | 20,000 |
The flower shop discovers the error, pays Fatima NOK 20,000 and submits a new a-melding for January.
| A-melding for January | |
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Withholding tax |
20,000 |
Fatima's total withholding tax in January: NOK 0
This applies when you have paid too much salary and the recipient repays the gross amount or has entered into a binding agreement concerning repayment. The a-melding must be corrected once the sum has been repaid, or once you have entered into a binding agreement, whichever occurs first.
Before 2020, the common practice was that the a-melding had to be corrected only once the overpayment had been repaid. As of 2020, this practice has now changed. The change does not have retrospective effect, meaning it does not apply to older cases. This implies that the time of reporting is voluntarily for repayment claims establised before January 2020.
How to correct the error
- Change the gross paid salary and other benefits for the calendar month the mistake ocurred.
- Do not change the withholding tax. The income recipient will be credited with the deduction upon assessment.
- If payment was reported incorrectly for several calendar months, you must correct all the relevant months.
- Submit the a-melding(s) once you have corrected the mistake. If you’re using a payroll system, check with your system supplier if you’re not sure how to make corrections in your system.
Example - gross repayment
A plumbing firm paid Anna too much in fixed salary in January, February and March. The gross overpayment amounts to NOK 5,000 per month.
The plumbing firm discovers the error in April and asks Anna to repay NOK 15,000 gross. Anna repays the amount and the plumbing firm corrects the error in the a-melding for January, February and March.
As Anna has repaid the gross amount, the firm should not alter the withholding tax. Anna will be credited the withholding tax upon assessment.
How it corrects the error
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A-meldings for January, February and March The plumbing firm submits an a-melding from a system and opts to submit the following new information concerning Anna: |
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| 2016 | January | February | March |
| Fixed salary | - 5,000 | - 5,000 | - 5,000 |
Outcome of change for each month:
Fixed salary: 55,000 - 5,000 = 50,000
Fixed salary: NOK 50,000
This applies when you’ve deducted withholding tax from an incorrect salary payment or other benefit and the recipient repays the net amount or has entered into a binding agreement concerning repayment. The a-melding must be corrected once the sum has been repaid, or once you have entered into a binding agreement, whichever occurs first.
Before 2020, the common practice was that the a-melding had to be corrected only once the overpayment had been repaid. As of 2020, this practice has now changed. The change does not have retrospective effect, meaning it does not apply to older cases. This means that the time of reporting is optional for repayment claims established before January 2020.
How to correct the error
- Change the gross paid salary and other benefits for the calendar month the mistake occurred.
- You must also correct (reduce) the withholding tax you have previously reported.
- If payment was reported incorrectly for several calendar months, you must correct all the relevant months.
- Submit the a-melding(s) once you have corrected the mistake. If you’re using a payroll system, check with your system supplier if you’re not sure how to make corrections in your system.
Example - net repayment
A restaurant paid Ola too much fixed salary in January, February and March. The fixed salary should have been NOK 55,000 and the deduction NOK 20,000. They mistakenly paid NOK 60,000 in fixed salary and deducted NOK 21,800.
The restaurant discovers the error in April and asks Ola to repay NOK 9,600 net. He repays the amount, and the restaurant corrects the error in the a-melding for January, February and March with the repaid amount.
The restaurant must correct both the fixed salary and the withholding tax, as Ola should not be credited with the withholding tax in the assessment. The restaurant will receive the withholding tax from the tax authorities.
How it corrects the error:
| A-meldings for January, February and March The restaurant submits the a-melding from a system and opts to submit the following new information concerning Ola: |
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| 2016 | January | February | March |
| Fixed salary | - 5,000 | - 5,000 | - 5,000 |
| Withholding tax | 1,800 | 1,800 | 1,800 |
Outcome of change for each month:
Fixed salary: 60,000 - 5,000 = NOK 55,000
Withholding tax: -21,800 + 1,800 = NOK -20,000
Important information
If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.
What do we use the information for
The Norwegian Tax Administration uses the information to collect and check deductions.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
