Exemption card or tax deduction card?
From the year in which you turn 13, you must have a tax deduction card or exemption card when you earn money from jobs that are not considered “tax-free odd jobs”.
An exemption card is a tax deduction card that shows that your employer does not need to deduct tax. You can order an exemption card if you earn NOK 55,000 or less during the year. This amount includes all taxable salary, sickness benefit and holiday pay. Both holiday pay you earned last year and that will be paid this year, as well as holiday pay you receive if you leave your job this year are included in the exemption card amount of NOK 55,000.
Tax deduction card
If you have an exemption card and earn more than NOK 55,000
You must then order a tax deduction card.
The amount you’ve already received without paying tax must be included in the basis for calculating your new tax deduction card. Whether or not you’ve had an exemption card, your total tax will be the same. If you do not order a new tax deduction card, your employer will deduct 50 percent tax from income that exceeds your tax-free amount. You’ll receive a tax refund next year if you’ve paid too much tax.
Tax-free odd jobs
- If during the year you do not earn more than NOK 1,000 from one employer, you do not have to pay tax.
- If you work for a sports club or other voluntary organisation, you can earn up to NOK 10,000 a year from this organisation without having to pay tax.
- You can earn up to NOK 6,000 per year from a private individual if you do paid work in the home, in the garden, on the car or on the holiday property of that person, without having to pay tax.
- Read more about odd jobs and services here.
Keep your payslips – they are receipts for tax paid
Each time you receive your salary, you should get a payslip from your employer. The payslip shows what you’ve earned and what tax has been deducted. It’s also a receipt for tax paid – look after it.