Paid work in the home
When you pay private individuals to perform small jobs in your home, it’s tax free up to NOK 6,000 per year. You can use simplified reporting to register salary payments over NOK 6,000.
Does this apply to you?
This applies to you if you pay salaries to private individuals for small jobs they have done for you in your home.
When do you have to report?
You must report to the Tax Administration when you pay a private individual more than NOK 6,000 per year for small jobs in your home. This can be, for example, help with gardening, snow shovelling, cleaning, or work on the house.
What you need to do
If you pay more than NOK 6,000 in salary to a private individual, you must report this to the Tax Administration. If the total salary does not exceed NOK 60,000 per year, you can report the salary and calculate and pay the withholding tax via the Simplified a-melding for paid work at home.
You do not have to pay employer`s national insurance contributions. The work must take place in the home, you must pay on behalf of yourself as a private individual, and the person performing the job cannot have a company in the same industry.
If you have paid more than NOK 60,000 in salary for work in the home, you must pay employer's national insurance contributions on the entire amount. You must then retrospectively calculate employer's national insurance contributions on all salary payments that were made using the simplified scheme. However, you must continue to use the simplified a-melding for the rest of the year.