How we calculate deductions from your income

Attachment of earnings means that parts of your salary, income from self-employment, benefits from Nav, or other income, will not be paid to you but will be transferred to the Tax Administration as payment towards the amount you owe. The deduction can be a fixed percentage of your salary or a fixed amount per month.

The deduction takes place without your consent, but we will notify you before we make the first deduction from your income.

How we calculate the amount

When we calculate how much to deduct, we consider your income and expenses such as withholding tax, housing costs and mortgage costs, cost of living expenses, expenses for child day care centre, etc.

The household must have sufficient funds to cover the necessary cost of living expenses. The rates for cost of living expenses are calculated to cover expenses for food, drink, clothing, shoes, electricity, heating, health, hygiene, phone, newspapers, public transportation, groceries, and furniture.

Expenses for consumer loans and student loans are not considered necessary cost of living expenses, and we will not normally consider these in the evaluation.

Unless you’ve submitted information to us before the deduction starts, we use standard rates for expenses such as rent.

Consequences for your cohabiting partner or spouse

You’re personally responsible for your own debt. We do not make deductions from your cohabiting partner's or spouse's salary, only from the salary or benefit that you receive.

Your cohabiting partner or spouse can still be affected by the deduction because the household’s combined income is reduced during the deduction period.

Appeal

If we have started enforcement proceedings and you believe the deduction from your income is too high, you can apply to have the deduction changed or stopped.

You're entitled to appeal the decision on attachment and other decisions we have made. Deadlines for appealing can vary from case to case.