Declaration of paid work at home
RF-1049 is replaced by A04 Declaration of paid work at home where a private individual is the employer.
Do you have a maid, or are you considering employing an au pair? Private individuals who pay salaries must submit a declaration of paid work at home where a private individual is the employer (A04). This form replaces RF-1049.
You can hire a private individual to work for you as a private individual. You can buy services from private individuals for 60,000 NOK per year without being liable for employer's national insurance contributions.
If you pay each person less than 6,000 NOK per year he or she does not have to pay tax and you do not submit a declaration of paid work at home for this payment.
Settlements with postponed payments is no longer possible in the a-ordning scheme. The payment deadline is the day following salary payments.
You can retrieve the income recipient's tax card in the same form when you submit A04 in Altinn. You can get help to calculate the tax deduction based on the information from the tax card. You can also get help to calculate board and lodging by filling in the number of days.
• Use the search field in Altinn to find the form "A04 Declaration of paid work at home where a private individual is the employer" and log in.
• State the name and national identity number to whom you are paying salary. The tax card is retrieved by clicking a link in the form, and the person to whom the tax card belongs will be notified
• State salary and value of board and lodging if applicable. Holiday pay should be reported as ordinary salary payments.
• A suggestion for tax deduction is automatically calculated. This is only a suggestion and you can adjust the amount
• You are provided with the account- and KID-number to the Tax Collection Office in order to pay the tax deduction
• A "payment slip" is generated automatically, which can be printed and provided to the employee
Go to A04 in Altinn:
Submission on paper
We encourage everyone to submit electronically, but it is still possible to report on paper. Remember to retain one copy of the form yourself, and give one copy to the employee.
|A104 Declaration of paid work at home where a private individual is the employer (paper version)|
Send the form to:
Advanced tax deduction and employer's national insurance contribution payments must contain the account number to your tax collector and a KID number. Go to Skatteetaten's webpages to find the account number to the tax collector and create your own KID number.