Skip to main content
Digdir logoAltinn

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.
Last updated 01.01.2026

Tax deduction cards

All employers are responsible for downloading their employees' tax deduction cards. This is done at skatteetaten.no or 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 accountThe Tax Payment Act regarding withholding tax and tax deductions (in Norwegian only)The Norwegian Tax Administration on tax deduction cards and tax withholdingsThe 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.

Reporting and payment

Advance tax withholding (tax withholding) falls due for payment on the first working day after the salary payment and must be paid directly to the Norwegian Tax Administration.
The 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.

The rule requiring the establishment of a separate tax withholding account for the payment of tax withholding was repealed as of 1 January 2026.