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Arbeidsgiver
Moderniseringen av statlig innkreving og ny innkrevingslov fra 2026 innebærer endringer for arbeidsgivere.
Does this apply to you?
This applies to you if you have employer responsibility.
Dette blir nytt
Som arbeidsgiver kan du få beskjed om å trekke en ansatt i lønn (utleggstrekk) for å dekke ubetalte krav som den ansatte har.
I dag kan en ansatt ha flere utleggstrekk i lønn fra Skatteetaten, Statens innkrevingssentral, Innkrevingssentralen for bidrag og tilbakebetaling, politiet (alminnelig namsmann) eller kommunene. Fra 2026 begynner alle disse namsmyndighetene å samle sine krav i ett samordnet utleggstrekk per ansatt. Selv om flere har krav mot den ansatte, blir det kun ett trekk i lønn.
I en overgangsperiode kan en ansatt fortsatt ha flere utleggstrekk samtidig. Først i 2029 vil alle utleggstrekk etter gammel ordning være avsluttet, men det vil være stadig færre slike tilfeller.
Du som arbeidsgiver kan ha enkelte ansatte med gamle trekk og andre ansatte med samordnede trekk samtidig, og må derfor kunne håndtere begge ordningene.
The requirement for a tax deduction account when paying salaries will be 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.
January will be a transition month
The new set of rules applies from 1 January 2026, but you must follow the old regulations for salary paid in 2025.
- You must pay the sixth period for 2025 from the tax deduction account by 15 January 2026.
- At the same time, you must start ongoing payments of withholding tax directly to the Tax Administration for salary paid from and including January 2026.
- Remember to change the account number for payment
From January 2026, your accounting system should support ongoing payments of withholding tax.
From 2026, you must report the salary payment date in the a-melding.
There’s no longer any need for a bank guarantee as an alternative scheme to a 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 two possible ways for you to get this money back:
- If the amount in the tax deduction account is less than NOK 12 000 after payment of the sixth period for 2025, you will get an automatic refund of the money. The amount will be paid after 10 April 2026.
- 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.
There’s no longer any need for a bank guarantee as an alternative scheme to a tax deduction account.
If you have a previous bank guarantee, the Tax Administration will consider it terminated as of 1 January 2026. Neither you nor your bank need to send a formal notice to terminate the guarantee. The Tax Administration will not submit claims under these guarantees after the first quarter of 2026. You’ll get information about the changes from your bank.
Fra 1. januar 2026 skal arbeidsgivere betale forskuddstrekk og utleggstrekk i lønn første virkedag etter lønnsutbetaling. Trekkene skal betales direkte til Skatteetaten.
Forfallsdatoen til arbeidsgiveravgiften blir ikke endret.
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.
You must report attachment of earnings and advance tax deduction on the salary payment dates in the a-melding.
When will the changes happen
The changes are planned to take effect with the New Collection Act, which enters into force on 1 January 2026.
There will be a gradual transition to the new scheme for attachment of earnings from this date.
The preparations you must make
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.
Before you start using the new solutions for attachments of earnings, you must give power of attorney to your system supplier so they can exchange data on your behalf. You do this in Altinn. Your system supplier can help you with this.
Employers must pay withholding tax on salary directly to the Tax Administration and not via a dedicated tax deduction account. This means that you can close the tax deduction account.
January will be a transition month
The new set of rules applies from 1 January 2026, but you must follow the old regulations for salary paid in 2025.
- You must pay the sixth period for 2025 from the tax deduction account by 15 January 2026.
- At the same time, you must start ongoing payments of withholding tax directly to the Tax Administration for salary paid from and including January 2026.
- Remember to change the account number for payment
From January 2026, your accounting system should support ongoing payments of withholding tax.
From 2026, you must report the salary payment date in the a-melding.
There’s no longer any need for a bank guarantee as an alternative scheme to a 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 two possible ways for you to get this money back:
- If the amount in the tax deduction account is less than NOK 12 000 after payment of the sixth period for 2025, you will get an automatic refund of the money. The amount will be paid after 10 April 2026.
- 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.
You must establish a new workflow and new routines for the payment of withholding tax on salary.
Once the proposition enters into force, the latest payment deadline for withholding tax will be the first working day after the salary payment each month .
It’s important to plan for liquidity when you must pay salary and withholding tax at the same time.
As an employer, you must ensure that the employee responsible for salary payments and attachments of earnings is familiar with the changes in the new legislation.
Information for employees with salary deductions
Under the new scheme, you’ll only get the following information to protect the employee’s privacy:
- who’s being deducted (national identity number or D number)
- the amount or percentage rate you must deduct
- when to start making the deductions
You’ll no longer be able to inform the employee about which claims the deduction is based on or who the creditor is.
The employee can find the overview of their claims and deductions by logging in to skatteetaten.no or politiet.no. They’ll also find information in the letters from the Tax Administration and the police (enforcement officer) in Altinn.
Related information
What do the New Collection Act and the digitalisation program The Future of Public Collection entail for you if you’re