Arbeidsgiveravgift og Skattetrekk (Payroll Tax and Employee Tax Remittance)
Bimonthly payment of employee income tax deductions (skattetrekk) and employer payroll tax (arbeidsgiveravgift). Covers all wages paid in the two-month period. Payment due by the 15th of the month after the period ends. Separate from A-melding (which is monthly).
Who this applies to
- All Norwegian employers with employees
- AS companies paying director salaries
- ENK with employees (ENK owners pay forskuddsskatt separately for their own income)
What to file
No separate return — the A-melding (filed monthly) provides the basis. Payment is based on the A-melding data. Calculate total skattetrekk (employee tax withheld) and total arbeidsgiveravgift for the two-month period and remit by the 15th of the third month.
How to file
Payment via internet banking. The bank account number for skattetrekk and arbeidsgiveravgift is provided on Skatteetaten's website and on the A-melding output. Reference: company Organisasjonsnummer followed by the relevant period code. Payment must be from the company's separate tax withheld account (skattetrekkskonto) — employers are legally required to maintain this segregated account.
Payment due
15th of the month after the 2-month period (same as filing). Both skattetrekk and arbeidsgiveravgift in one combined payment.
Penalties for missing this deadline
Late payment penalty: 10% of the unpaid amount for arbeidsgiveravgift. Skattetrekk (employee tax deductions held in trust) — late payment interest at approximately 8–10% per annum. Directors can be held personally liable for unpaid skattetrekk under the Companies Act. Skatteetaten has priority creditor status in insolvency for unpaid skattetrekk.
Filing checklist
- Reconcile bimonthly payroll totals from A-melding against payment amounts
- Confirm skattetrekk (employee tax deducted) for Jan–Feb total from January and February A-meldinger
- Confirm arbeidsgiveravgift total at correct zone rate
- Transfer combined amount from the segregated skattetrekkskonto to Skatteetaten by 15 March (for Jan–Feb period)
- Repeat for each bimonthly period
- At year end: reconcile total payments against total A-melding reported amounts — any difference requires correction via Altinn
Documents you'll need
- A-melding for each of the two months in the period (confirms amounts due)
- Company's skattetrekkskonto bank account documentation
- Payment confirmations for each period
Common mistakes to avoid
- Paying from the wrong bank account — skattetrekk must be paid from the dedicated skattetrekkskonto; paying from the general operating account breaches the segregation requirement
- Under-funding the skattetrekkskonto — the withheld employee tax must be transferred to the skattetrekkskonto immediately when wages are paid, not accumulated until the 15th
- Confusing the payment deadline (15th) with the A-melding filing deadline (5th) — the A-melding is filed first, payment follows 10 days later
- Not paying on time for the November period (due 15 January) — this falls in the January holiday period and is frequently missed
Never miss a Norway deadline
AccountsOS tracks every Skatteetaten (Norwegian Tax Administration) and Brønnøysundregistrene (Brønnøysund Register Centre) deadline and reminds you weeks ahead.
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