Divide your exemption card between several employers

You must have an exemption card before you can allocate the tax-free amount between your employers. You must also be an online user.

If you do not have an exemption card, you can order it here.

From the year in which you turn 13, you automatically receive an exemption card if you’ve earned less than NOK 100,000 the year before. The exemption card is available online and you do not need to order a new exemption card if you’ve already received one.

If you want to check whether you have an exemption card, you can log in and check.

The exemption card will already be available to your employer. You’ll be notified by e-mail or SMS when a new employer retrieves your exemption card. You must be registered as an online user to be notified.

We’ll notify you when it’s ready

You’ll be notified by e-mail or SMS when you must allocate the tax-free amount between employers. You must have an  electronic ID to be notified. 

If you do not distribute the entire exemption card amount, the rest will automatically be distributed to the next employer who retrieves your exemption card. If you know that you will not earn more than the exemption card amount where you currently work, you can allocate NOK 40,000 to that employer, for example. Then NOK 60,000 will automatically be distributed to the next employer who retrieves your exemption card. You can log in and redistribute at any time if you see things changing.

This is how you do it:

  • Log in to your exemption card. 
  • Find the name of the employer you’ll be working for in the list. If you cannot find the employer in the list, you must ask them to retrieve your exemption card.
  • Enter the amount you plan to earn in the field next to the relevant employer. If you have not distributed NOK 100,000 in total to one or more employers, you can see in the summary how much you have left. This amount is automatically distributed to the next employer who retrieves your exemption card.
  • Click to submit.

Remember that you cannot distribute a lower amount than what you’ve already earned with each employer.

You can do this several times a year, for instance if you get a new job or if you earn more than you thought you would for one job.

If a previous employer requests your exemption card

If one of the companies you see in the list is an employer you no longer work for, you can specify 0 for this company. Then you can give the full tax-free amount to your new employer.