Au pair in Norway
It’s important that you’re familiar with the rules concerning tax and residence in Norway. The information below offers a good introduction.
When you work as an au pair and live with a Norwegian family, you can learn about the Norwegian culture and language. At the same time, you’ll receive pocket money/salary for helping the family with simple jobs such as childminding and light housework. In addition, your host family offers free board and lodging.
Are you an EU/EEA citizen?
You must book an appointment with the Tax Administration in order to apply for a D number and a tax deduction card, or to report a move to Norway. If you’re spending less than six months in Norway, you must apply for a D number and a tax deduction card for foreign employees. You must report a move to Norway if you intend to stay here for more than six months. Remember to bring completed forms and all necessary documentation to your appointment.
Are you a citizen from countries outside the EU/EEA?
You must book an appointment with the Norwegian Directorate of Immigration (UDI) to apply for a residence permit. If you intend to stay in Norway for more than 6 months, the Norwegian Directorate of Immigration will notify the National Population Register, and you’ll be assigned a Norwegian national identity number. Once you’ve received your national identity number, you must log in to order a tax deduction card.
If you intend to stay in Norway for less than 6 months, you’ll be assigned a D number by the Norwegian Directorate of Immigration. Once you’ve received notification of this, you can log in and apply for a tax deduction card.
Tax and tax deduction card
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.
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.
When you apply for a tax deduction card, you need to know both how much salary you’ll receive and how many days you’ll have free board and lodging during the year. See the rates for board and lodging
To calculate the taxable income, you must multiply the rate for board and lodging with the number of days that you receive free board and lodging.
PAYE (Pay As You Earn) for foreign workers
From 2019, a new and simplified tax scheme took effect. The scheme is for foreign workers in Norway. This scheme is called PAYE (Pay As You Earn). Most new foreign workers will fall under this scheme the first year they work in Norway. However, 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. See more information below, in the section “Tax return".
The PAYE 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.
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.
What is a 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.
If you opt out of the PAYE scheme in favour of taxation under the general rules, you have to submit a tax return. You’ll receive a tax return in early April that shows information from the host family about how much you’ve earned and how much tax you’ve paid in the previous year. You need to check that the salary entered in the tax return corresponds with your payslips/notices. If you find errors, you need to correct the tax return. If you do not receive a tax return, you must contact the tax office. It’s important that the tax office knows where to send your tax return.
At the beginning of the year, you’ll receive an annual statement from the bank showing how much money you had in the bank at the end of the year and interest earned. You need to check the details against your tax return to make sure that the amounts entered in the tax return are correct.
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.
From 2019, the standard deduction does not apply to au pairs, among others.
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.