Employment income for children under 13
Children under 13 can earn up to NOK 10,000 tax-free over one income year.
The exemption threshold of NOK 10,000 over a year applies regardless of whether the income is earned from different employers. The tax exemption applies only to wages for actual work that the child itself carries out, i.e. actively performed work.
Passive fees, such as photography of babies for advertising purposes, are taxable, with the tax charged to the child's parents.
The provisions in the Working Environment Act on whether children under 13 can take up employment
As a main rule, under the Working Environment Act, children under 13 may not take up employment. If a child under 13 is to work, prior consent from the Norwegian Labour Inspection Authority is required.
An employer who wants to employ a child under 13 must to the Norwegian Labour Inspection Authority apply for permission. The permission must be granted before the child starts to work. You can find more information on the Norwegian Labour Inspection Authority site.
Once the Norwegian Labour Inspection Authority has consented that a child under 13 can work, the child can earn up to NOK 10,000 tax free over an income year. This threshold applies to the total for the income year, regardless of whether the child has several employers.
Employment income over NOK 10,000
If the child earns more than NOK 10,000, the excess income is taxable. It must then be taxed in the ordinary way, together with the parents' income. Normally, the amount is divided equally between the parents unless they decide on a different allocation. If the parents don't live together, as a rule the child's income is allocated to the parent with whom the child is registered as living with in the National Registry.
Tax deduction card for children under 13
The child's income is added to the parents' income and a percentage tax deduction card is calculated for the child.
Order an exemption card or a tax deduction card
To order an exemption card or a tax deduction card for a child under 13, you can send us an e-mail with information about the child's name, date of birth, and income (max. NOK 10,000). You must also state the name and organisation number of the employer, if applicable, as well as a description of the work. If the child turns 13 during the income year, you can order the exemption card online.