Pay to private individuals for work carried out in the private employer’s home
Applies to pay and other remuneration paid to private individuals for work assignments carried out in the private employer’s home, when you as an individual are an employer.
Brief information about pay to private individuals for work carried out in the private employer’s home
State pay and other remuneration for work carried out in the private employer’s home. Applies only to private employers and may only be used for payments where you're exempt from the obligation to pay employer’s national insurance contributions. Also applies to payments to guardians under Section 30 of the Guardianship Act when the payment is made by the ward.
Read more about paid employment in the home
Read more about pay of less than NOK 60,000 per annum
Notification about paid work in the home or ordinary a-melding
How you submit the information depends on how much you pay in the course of an income year. You will find information about the thresholds on the forms page.
You are not to use simplified a-melding for paid work at home if you have paid expense allowances to cover expenses in addition to the salary, or given other payments in kind other than board and lodging. In such cases, you must send an ordinary a-melding either from a payroll system or directly at skatteetaten.no. Holiday pay is stated in the same way as cash salary.
Submit a simplified a-melding for paid work at home
Important information
If you submit an ordinary a-melding with a payroll system or directly at skatteetaten.no, then you must identify yourself using your Norwegian national ID number/D number as employer. You cannot pay this type of salary from a company that you have identified using an organisation number.
What we use the information for
NAV uses information concerning salary and other benefits to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
The Norwegian Tax Administration uses information concerning salaries and other benefits to pre-complete the tax return and for control purposes.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
