Rate for:

Pay to children working for a parent's business

Hourly rates of pay for which a deduction can be claimed in the accounts and which must be reported as salary for the child.

Specific hourly rates of pay have been established for use when paying children who work for a parent's business and who are attending school at the same time. The rates must be applied regardless of the times during which the work is performed.

Board for children who are provided for is not considered payment for work. The transition to the higher rate applies with effect from and including the month of the child's birthday.

The rates are assessed by the Directorate of Taxes based on the Collective Agreement for Agriculture and Horticulture between NHO FoodDrinkNorway, the Norwegian Confederation of Trade Unions (LO) and Fellesforbundet (the United Federation of Trade Unions). The rates are implemented in section 2-3-2 of the valuation rules. Holiday pay of 10.2 percent has been added to the rates.

Select year

Age	Hourly rate Jan 1 – April 20 2024	Age	Hourly rate April 21 – December 31 2024
17	NOK 148	17	NOK 160
16	NOK 143	16	NOK 155
15	NOK 124	15	NOK 135
14	NOK 110	14	NOK 119
13	NOK 98	13	NOK 106

In exceptional cases, parents can claim deductions for wages they pay to their own children under the age of 13.

The hourly rates for children between the ages of 13 and 15 have been discretionary adjusted with regards to the rates applying to children between ages 16 and 17.