Au pair in Norway

For those working as an au pair in Norway.

Important information

The au pair program is discontinued effective 15 March 2024.

See UDI.no for more information

Taxable income

You have to pay tax on income you receive from the host family, but the Norwegian language course paid by the host family is tax-free. This means that you’re liable to pay tax on the pocket money/salary and the value of free board and lodging you receive.

Tax deduction card

Your host family/employer retrieves your tax deduction card electronically. The tax deduction card shows how much tax the host family must deduct before they pay your salary.

PAYE (Pay As You Earn) for foreign workers

The PAYE (Pay As You Earn) scheme means, in brief, that all income from your host family is taxed at a rate of 25 percent. Your host family deducts the tax from your salary. Your tax will then be settled when you receive your salary. Under this scheme, you cannot claim deduction for expenses, you do not have to submit a tax return nor wait for your tax assessment notice.

For most au pairs in Norway without other taxable income, it will usually be better to be taxed according to the general tax rules. You can opt out of the PAYE scheme, by applying for a new tax deduction card and ticking the box for taxation under the general tax rules. 

Tax return

If you opt out of the PAYE scheme in favour of taxation under the general rules, you have to submit a tax return. 

If you have chosen the PAYE scheme, you’ll not receive a tax return. Instead, the following year, you will receive a tax receipt from the Tax Administration that shows how much salary and tax your employer has reported to the Tax Administration for the job you did last year.

 

Adress and moving

Correct address

It is important that you have updated addresses in the National Register, and that you report a move or change your postal address if you get another address.

You’ll normally be a member of the Norwegian National Insurance Scheme from your first day as an au pair in Norway. Check with NAV concerning the rules for this, and what other rights you have under the National Insurance Scheme.

Moving from Norway

If you are leaving Norway, and have lived with a Norwegian birth number, you must remember to register a move abroad and state a new address. If you have a d-number, you must remember to report a change of postal address.

 

Payslip

A payslip is a receipt that shows the salary you’ve received and the tax that has been deducted.
You should receive a printout of the electronic tax notice or a paper copy of the notice as a payslip for each payment.

The sum of all the notices/payslips replaces an annual summary from the host family of what has been earned throughout the year. Therefore, you must keep the notices in order to check the tax return yourself or as documentation for paid PAYE tax or withholding tax under the general rules.