Deductions from your salary, pension or benefits
If you do not pay the tax you owe on time, the Tax Administration is obliged to try to recover the claim. One of the methods used to recover the claim can be attachment of earnings, which means deducting money from your salary, pension or other remunerations.
Deduction from salary or similar
Attachment of earnings means that parts of your salary, income from self-employment, subsidies from NAV or other benefits will not be paid to you. Instead, they will be transferred to the Tax Administration as payment for the tax you owe. The attachment is usually a set percentage of your salary, but it can also be a set amount per month.
Your employer is obligated to deduct the money, and may become liable if the attachment is not made. The money will be deducted without your consent.
Notification of attachments of earnings
Before the deduction is made, you will, in most cases, receive a “Notification of collection proceedings and attachments of earnings” in the post. If you don’t pay what you owe within 14 days, deductions will be made at the next payment. In the notification letter, you'll find information about the size of the deduction and who will perform the deduction.
This is how we calculate attachment of earnings
– withholding tax
– expenses for living
– expenses for lease/mortgage
– other expenses (for example necessary medicines)
– deductions with higher priority
= room for attachment of earnings to the Tax Administration
We will not make deductions in child benefit, but it is considered an income when we are calculating the size of the deduction. The household should have enough money left to cover the necessary costs of living (in Norwegian only). The rates for living expenses are calculated to cover expenses such as food, drink, clothes, shoes, electricity, heating, health, hygiene, phone, travels and insurances.
Expenses for consumer loans and study loans are not considered necessary expenses, and we will not normally consider these in the evaluation.
There is a statutory order to which claims should be prioritised when performing the attachment of earnings. Only maintenance payment claims relating to a statutory obligation to support someone and compensation claims arising from a criminal act are prioritised higher than tax claims. If your current deductions have a lower priority than the tax claims, they have to be stopped until we have performed the attachment of earnings.
If you think the deduction is too high
If you think the deduction is too high, you can send us an application to change or suspend the deduction in salary or pension (in Norwegian only).
When we receive the completed application form, we will re-evaluate the size of the deduction. If the deduction is too high, we will send a new and lower deduction to your employer. Your employer cannot change the deduction until we have instructed them to do so.
When we perform the deduction, it will be registered in the movable property register (Løsøreregisteret), and you'll get a mark on your credit record. If you pay as soon as you receive the notification, you'll avoid getting a mark.
The mark will be registered on your credit record for the duration of the attachment for earnings. When we stop the attachment of earnings, the movable property register will be notified. The mark will then be deleted from your credit record. This will normally be done within one week.
If the attachment of earnings has been stopped, but you still have a mark on your credit record, you must contact the movable property register. If the register has not been notified that the attachment of earnings has been stopped, and the mark on your credit record is due to the Tax Administration's attachment of earnings, you must contact us.