Young people, work and tax

If you’ve gotten a job for the summer or permanently, you have to get a tax deduction card. Depending on how much you earn during the year, you must get an exemption card or a tax deduction card.

Why do we pay tax?

We want everyone to have the opportunity to go to school to learn to read and write. If we fall ill, we want to be able to be treated in hospital. This costs money. A lot of money. And that’s why it’s important that everyone pays their share. We pay our share by paying tax. Read more about the different ways you can pay tax.

Who can take up work and how much?

You can take a job from when you are 13 years old. Between 13 and 15, you’re only allowed to perform light work. Between 15 and 18, you can do most kinds of work. But you need to have special training and follow-up from the employer if the work is risky and requires great care. You cannot work overtime, nor can you work between 23:00 and 6:00 until you are 18. Your combined daily work and school hours must not exceed eight hours.

There are special age limits for operating machinery and cranes, for certain agricultural work and for building and construction. Special age limits also apply to selling tobacco and serving alcohol.

Employment contract

You’re entitled to a written contract of employment from your employer. The employment contract must clearly state salary, working hours and duties.

You can read more about working environment, protection against dismissal, employment contracts, holiday pay etc. at arbeidstilsynet.no. You can find detailed information especially for young people and work here (in Norwegian only).

Employment

Tax-free odd jobs

What is not taxable?

  • Income from employment up to NOK 1,000 from an employer (you can have several employers per year and earn up to NOK 1,000 from each)
  • Income from employment up to NOK 6,000 if you work in the employer's home (e.g. child-minding, lawn mowing, snow clearing)
  • Income from employment up to NOK 10,000 if the employer is a non-profit organisation (sports club, marching band etc.) 

Payslip

Each time you receive your salary, your employer must give you a payslip. The payslip must show your salary and how much has been deducted in tax. The payslip is also a receipt for tax paid. Look after it!

Sickness benefit

If you cannot work because you’re sick,  you may be entitled to sickness benefit. See nav.no or contact NAV for more information about sickness benefit.

Holidays and holiday pay

At arbeidstilsynet.no you can read all about your rights and obligations regarding holidays and holiday pay.

Tax deduction card or tax exemption card

From the year in which you turn 13, you must have a tax deduction card or exemption card if you have your own income. If you’re under 13, other rules apply.

It’s sufficient to have an exemption card if your income does not exceed the tax-free amount.  This amount must include all taxable salary, sickness benefit, holiday pay and free board and lodging. 
Your tax deduction card forms the basis for making sure the right amount of tax is deducted.

Remember to include other income you receive.

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 as income the year the money is paid. Only once the tax-free amount is exceeded does your employer have to deduct tax. Remember that you must order a tax deduction card if you earn more than the tax-free amount.

If you have a tax deduction card, tax is deducted each time you’re paid. If you do not have an exemption card or a tax deduction card, your employer must deduct 50 percent of your income.

If you had an exemption card last year, you do not have to apply for a new one. The exemption card will already be available to your employer.

Tax return 

If you had income from employment last year, you’ll be sent a tax return at the end of March/start of April. If you have not received this by mid-April, you must contact us.

Remember to always check the numbers in your tax return. If all the information is correct and no changes are necessary, you do not have to submit it. If you do have changes, log in and make them directly in your tax return.

Along with your tax return, you’ll also receive a provisional tax calculation. If you find that you’ve paid too little tax, you can pay additional advance tax by 31 May the year following the income year. You then avoid underpaid tax and interest.

Tax assessment notice 

Tax that is deducted from your salary is a provisional tax payment. When too much tax has been deducted, you’ll be refunded when the tax assessment notice is issued. When too little tax has been deducted, you’ll have to pay more. You must pay underpaid tax. You can calculate your own tax.

If you get a tax refund, you must make sure your bank account number is correct

The money will get to you faster if we have your correct account number.  Between 4 April and 15 May, you can check and, if necessary, change the account number.

Useful sites

Any questions?