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Tax regulations for childcare in a private home

Parents, childminders and nannies can here find information on the tax regulations which apply to paid childcare.

Well managed tax affairs and employment relationship

Special tax regulations apply to parents for paid childcare by nannies/au pairs and childminders
Information for parents

Parents who pay for childcare have a number of specific rights and obligations with respect to tax deductions and employer’s contribution. We review the most important regulations here. Only one of the parents needs to fill in the forms.
Information for nannies and childminders who take care of children in the child’s home

If you are a nanny or babysitter and take care of children in the child’s home, then you are an employee. The child’s parents or guardian are your employer.
Information for childminders who take care of children in their own homes

You are self-employed if you are a childminder and take care of children in your own home. You receive, as a childminder, a number of benefits in relation to other businesses or self employed persons where the children you take care of are under 12 years of age or they are older and have special needs for care, i.e. due to a handicap.
Au pair in Norway

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