The rules apply to childcare in the child’s home or in the childminder’s home. A childminder is a person who runs a private childcare business in their own home, which is not a home-based day care centre.

Children under 12 years of age and older children with special needs for care

The rules apply to payments made for the minding and care of children who are under 12 years of age during the income year. The rules also apply to the care of older children who have special care needs due to a handicap or similar. Contact us if you are in any doubt whether these rules apply to your situation.

Other regulations apply to other paid work in the home. For more information, read about paid work in the home.

For information on au pair work, read about the regulations for Au-pair in Norway.

No employer’s contribution

Parents are not required to pay employer’s contribution even though they are employers of persons who take care of children in the child’s home (nanny, au pair, babysitter and similar). Parents are also not required to pay employer’s contributions on payments to childminders who take care of children in their (the childminder’s) own home.

Social security contributions and minimum standard deduction

Those who take care of children in the child’s home, are employees and can demand the minimum standard deduction from their salary income. Childminders who take care of children in their home can demand the minimum standard deduction from their remuneration for the work. Childminders are to pay social security contributions at the rate that applies to wage earners and not at the high rate paid by other businesses.

The social security contribution rates are now 7,8 per cent (2024). For the income year 2023 the rate is 7,9 percent.

Obligation to submit an a-melding

Parents are to submit an a-message for nannies/au pairs and others who take care of children in the child’s home. Read more about this under the section "When you are an employer". Parents are to also submit an a-message for payments made to childminders who take care of children in their own home. Read more about this in the section "When you are not an employer".

The benefits of well managed affairs

A working relationship that is registered and childminding which is carried out under well managed conditions provides greater security and ensures that paid childcare is equivalent to other salaried work. It is often an advantage to those who take care of children that their income is registered. This can have an effect on the payments they receive from the national insurance scheme, including sick pay. It will also allow those who take care of children to accrue pension credits or accrue pension funds.