Payment of withholding tax deductions and employer's National Insurance contributions

As an employer, you must withhold tax and calculate employer's National Insurance contributions from salary payments. Payments of withholding tax deductions and employer’s National Insurance contributions are made six times a year.

Payment deadlines

1st period – 15 March
2nd period – 15 May
3rd period – 15 July
4th period – 15 September
5th period – 15 November
6th period – 15 January

If the deadline falls on a weekend or public holiday, it is the first weekday after the applicable deadline that applies.


You will find the basis for determining the amount that you must pay in the a-melding which you submitted in the two previous months.

Who do you make the payment to?

Payments must generally be made to the Norwegian Tax Administration. When you submit an a-melding, you will receive feedback giving the account number, KID and to whom you should make the payment. You will find this feedback in 'My message box' in Altinn or in your payroll system. You must add the two months together before making the payment.

Payment of withholding tax, employer's national insurance contributions, financial activity tax and attachment of earnings

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