Paid work in the home
Some paid work in the home is tax free. You can use a simplified reporting to register taxable payments.
If you need help for odd jobs in the home, such as gardening, snow clearing, cleaning and other work around the house, you can pay up to NOK 6,000 in salary per year per person tax-free. Read more about the tax rules for odd jobs.
I have paid less than NOK 60,000 in salary per year
If you pay more than NOK 6,000 in salary to one person, you must report this to the Tax Administration. If the total salary does not exceed NOK 60,000 per year, you can report the salary and calculate and pay the withholding tax via the simplified “Notification of paid work in the home”.
When the salary does not exceed NOK 60,000, you do not have to pay employer's national insurance contributions. However, it is a prerequisite that the work takes place in the home, that you pay on behalf of yourself as a private person and that the person performing the job does not have a company in the same industry.
Read more salary under NOK 60,000 per year.
I have paid more than NOK 60,000 in salary per year
If you have paid over NOK 60,000 in salary for work in the home such as gardening, snow shovelling, cleaning and other work on the house, you must pay employer’s contribution of the entire amount. You must then calculate the employer’s contribution of all salary payments that were made using the simplified scheme. You shall still continue to use the simplified reporting for the duration of the year.
Read more about salary over NOK 60,000 per year.