The current tax deduction account has existed for many years as a separate account where employers deposit withheld tax from employees’ salaries. From 2026, the authorities aim to simplify the system and reduce the risk of errors and delays.
By requiring direct payment to the Norwegian Tax Administration after each payroll run:
- The authorities will gain faster access to funds
- Employers will no longer need to manage a separate account or bank guarantee
The Tax Administration will also coordinate wage deductions, meaning:
- All deduction orders from public authorities will be gathered in a digital overview, simplifying handling and reporting
- Paper deduction letters will be phased out, and payroll systems will retrieve deduction information directly via the Altinn API
What Will Change from January 1, 2026?
- The tax deduction account will be completely discontinued
- Withheld tax must be paid directly to the Norwegian Tax Administration after each payroll run
- Late payments will incur interest charges
- Wage deductions will be coordinated
- Payroll payment dates must be reported in the a-melding (monthly reporting)
- Employer’s National Insurance contributions are not affected – they will still be paid by term as before
This applies to all types of payroll payments involving tax withholding, including regular salaries, bonuses, taxable travel expense reimbursements, and expense reimbursements.
How Azets Supports You
As your payroll partner, we ensure a safe and smooth transition. We will:
- Adjust our systems to meet the new Altinn API requirements and ensure correct integration
- Update accounting routines for withholdings and transfers according to the new practice
- Assist with releasing remaining funds from your tax deduction account if desired
- Guide you through the entire process of updating account numbers and payment routines
You don’t need to make these changes on your own – our payroll team will contact you very soon.
If You Don’t Use Azets as Your Payroll Partner
Companies managing payroll internally must ensure all updates are completed before January 1, 2026. This includes:
- Informing HR and payroll managers that withheld tax must be paid directly to the Tax Administration – no later than the day after payroll is processed
- Ensuring IT and system administrators have correctly set up the Altinn integration and have access to the required APIs
- Updating accounting routines for withholdings and transfers in accordance with the new regulations
What Should You Communicate Internally?
For a smooth transition, we recommend informing the following:
- Management: that wage deductions will now be retrieved automatically, and the tax deduction account is being phased out
- Employees: that wage deductions (for example, garnishments) can now be changed or stopped via the Tax Administration’s digital solutions – this may affect their payslip
- Finance department: that liquidity planning must account for payments occurring immediately after each payroll run
Important to Note
- Term 6 for 2025 (payment due January 15, 2026) will follow the old scheme
- The new scheme applies to all salaries paid from January 2026 onward