Odd jobs and services
Income from paid work is taxable. The rules on tax exemptions for some types of odd jobs is intended as a simplification for the employers, and not necessarily to give tax free income to those who take the jobs.
To be able to receive salary according to the simplified reporting, you can not be self-employed in the same field of work as the job you are doing.
For jobs which are not in the employer's home, you can earn up to 1 000 kr per year tax free. The tax exemption is extended to 6 000 kr when the employee performs the work in the payer's own home or holiday home.
Read more and check whether this is applicable to you at handlehvitt.no
Odd jobs can turn into business
If you do many odd jobs with different employers, this can be considered as engaging in a business activity. If you receive payment for jobs in such an extent that it must be regarded as engaging in business activity, you must register as self-employed and all income shall be entered in the accounts for the business. The business may also be subject to VAT.
If your activity has more the character of a hobby, it means that several other factors play a role for the final assessment, for example, if you receive a salary for some other type of work. There is no set amount limit that, if exceeded, means your activity becomes business activity. Each case must be considered separately to determine whether the overall activity fulfil the general conditions for business activity. We can help you determine whether your activities qualify as business activity. Contact us if you’re in doubt.
Have you received payment for small domestic jobs? Check your tax return
If your employer has sent an a-melding to the Tax Administration for paid work in the home for less than 6000 NOK, or pay for work from organisations that are not tax liable, for less than 10 000 NOK, the amount has mistakenly been included in your pre-filled tax return as taxable income.
If this applies to you, you should deduct the appropriate amount from your tax return. This correction is necessary to avoid this income being taxed. This means you must submit your tax return, and cannot use the option to choose not to submit the tax return.