Norwegian withholding tax account
The withholding tax account (skattetrekkskonto) will be phased out, and new rules for paying employee tax will come into effect. If your business runs multiple payrolls each month, it’s time to start preparing — both systems and routines will need to be updated to stay compliant and avoid penalties.
Here’s what that means for employers:
- Withholding tax must be paid the day after each salary, bonus, or other taxable payment.
- If you have multiple payouts in a month, you’ll also be making multiple transfers. Missing one will quickly trigger penalty interest.
- Employer’s social security contributions (AGA) remain term-based.
- The withholding account itself will be closed. Balances under NOK 12,000 are released automatically in April 2026, while larger balances require an application from 16 January 2026.
To get ready:
- Update payroll systems with Skatteetaten’s account number before the first 2026 payroll run. - In January 2026, both the old and the new rules will apply. This means that the 6th term of 2025 must be paid from the withholding tax account by 15 January 2026. At the same time, withholding tax for January 2026 must be paid no later than the first business day after each payroll run.
- From January 2026, your accounting or payroll system should support ongoing, per-payroll withholding tax payments, and the pay date for each payroll must be reported in the A-melding.
- The option to provide a bank guarantee as an alternative to using a withholding tax account will no longer be required.
- Report exact pay dates in the A-melding (new requirement).
- Adjust routines now if you have several payroll runs each month.
You can read more about the changes here Arbeidsgiver - Skatteetaten
Christina Svalestad
Group Manager ADP payroll, Norway
Group Manager ADP payroll, Norway