Advance tax deductions/Payroll withholding tax

As an employer, you must deduct tax from the salaries and other remuneration you pay your employees. The amount of tax you must deduct will be stated in the employee’s tax deduction card.

Tax deduction cards

All employers are responsible for downloading their employees' tax deduction cards. You do this in Altinn. There are two ways of doing this, either in or outside a payroll system.

Form 'RF-1307 Tax deduction cards to employer' is used to retrieve tax deduction cards manually.
Form 'RF-1211 Tax deduction cards to employer - submission from payroll system' is used to download tax deduction cards to a payroll system. You must find out whether the payroll system you use supports this Altinn service.

The Norwegian Tax Administration – Tax deduction account

The Tax Payment Act regarding withholding tax and tax deductions (in Norwegian only)

The Norwegian Tax Administration on tax deduction cards and tax withholdings

The Norwegian Tax Administration – how to deduct the right tax

You can use the tax deduction card for the previous year for the payroll run of January the following year.

Separate tax deduction account

A separate tax deduction account must be set up with your bank. The tax deduction must be transferred to this account at the same time as the salary is paid. The funds in this account are locked and can only be paid to The Norwegian Tax Administration. This is because the tax you have deducted from salaries actually belongs to the employees. Your bank will know what to do if you ask to set up a tax deduction account.

It is also possible to have a bank guarantee instead of a tax deduction account.

The Norwegian Tax Administration – Tax deduction account

The Tax Payment Act – tax deduction account (in Norwegian only)

Reporting and payment

Payroll withholding tax (tax deductions) and employer's National Insurance contributions must be paid six times a year. The basis for the payment can be found in the a-melding which you are obliged to submit on the fifth day of the month after the payment of salaries and other allowances. The tax authorities will not send out a separate demand.

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