Payment of deductions from an employee's salary
When you, as an employer, have been ordered to make a deduction from an employee’s salary, the amount must be paid in the correct way.
You’ll get information on how to carry out and pay the attachment of earnings in each case.
It’s important that you, as an employer, carry out the attachment of earnings exactly as instructed, so your business does not become liable for the amount to be deducted.
The modernisation of government debt collection and the new Central Government Collection Act from 2026 mean there will be a gradual transition from old to new schemes in the period 2020–2029.
This means that, as an employer, you may have some employees with deductions under the old scheme and others under the new scheme at the same time. You must therefore be able to handle both schemes during this period.
Payments are made in different ways under the old and the new schemes.
If you have employees with attachment of earnings under the old scheme, payment must be made in different ways for the different types of claims:
Claims relating to tax and employer’s national insurance contributions – own employees
The most common tax claims are underpaid tax and advance tax.
Attachment of earnings for these claims against salary recipients must be paid on the first working day after salary payment and reported in the a-melding.
Payment information for taxes and duties
More about attachment of earnings in the a-melding
Claims for tax and employer’s national insurance contributions – self-employed persons who work for the business
The most common tax claims are underpaid tax and advance tax.
Attachment of earnings for these claims against self-employed persons must be reported in settlement lists.
Payment information will be found in the settlement list sent to the employer.
Retrieve settlement list for attachment of earnings (tax)
Other duty claims – such as VAT, excise duties, and customs duties
Attachment of earnings that are meant to cover claims related to value added tax (VAT), excise duties, customs duties, etc., must not be reported via the a-melding.
You’ll receive information from us about the KID and account number you must use.
KID and bank account numbers for the payment of taxes and duties
You’ll find payment information in the letter you’ve received regarding the attachment of earnings.
You must always use the KID number shown on your invoice. Enter the full KID number. If there is a hyphen at the end of the KID number, you must enter that too.
If you cannot pay using a KID number, you must enter a national identity number, organisation number, or case reference number when making payments to us.
We collect on behalf of, among others:
Arbeidstilsynet
Barne- og familiedepartementet
Barne,- ungdoms- og familiedirektoratet (Bufdir)
Brønnøysundregistrene
Datatilsynet
Digitaliseringsdirektoratet
Direktoratet for byggkvalitet
Direktoratet for medisinske produkter
Direktoratet for mineralforvaltning
Direktoratet for samfunnssikkerhet og beredskap
Diskrimineringsnemnda
Enova
Finanstilsynet
Fiskeridirektoratet
Forbrukertilsynet
Forsvarsbygg
Forsvarsdepartementet
Helsedirektoratet
Helseklage
Husbanken
Justervesenet
Justis- og beredskapsdepartementet
Kartverket
Kontoret for voldsoffererstatning
Kulturdirektoratet
Kunnskapsdepartementet
Lotteri- og stiftelsestilsynet
Luftfartstilsynet
Lånekassen
Medietilsynet
Mesterbrevnemnda
Miljødirektoratet
Norec
Norges vassdrags- og energidirektorat
Norsk filminstitutt
Norsk pasientskadeerstatning
Nærings- og fiskeridepartementet
Oslo Børs og Finansdepartementet
Pasientreiser HF
Politiet
Regjeringsadvokaten
Sjøfartsdirektoratet
Statens sivilrettsforvaltning
Statens vegvesen
Statistisk Sentralbyrå
Sysselmesteren på Svalbard
Advokattilsynet
Tolletaten
Utdanningsdirektoratet
Utenriksdepartementet
You’ll find payment information in the letter you’ve received regarding the attachment of earnings.
You must always use the KID number shown on your invoice. Enter the full KID number. If there is a hyphen at the end of the KID number, you must enter that too.
If you cannot pay using a KID number, you must enter a national identity number, organisation number, or case reference number when making payments to us.
If you can’t deduct the amount ordered, you must contact us.
From 2026, the enforcement authorities have started gathering their claims into one coordinated attachment of earnings per employee.
Coordinated attachment of earnings must be paid to the Collection Authority in the Tax Administration no later than the first working day following the salary payment.
The attachment order contains information stating that the attachment must be started, changed, or stopped, who is to be subject to the attachment, the amount or percentage rate, the start date, and the account number and KID number for payment.
There’ll be one single new account number for all coordinated attachments of earnings. The KID number is unique to each attachment of earnings and must be used on all payments that apply to this attachment of earnings.
Coordinated attachment of earnings must be reported in the a-melding with the code "utleggstrekkSamordnet".
If you cannot deduct the amount ordered, and the reason for this will not be evident from the a-melding, you must contact us.