# Arbeidsgiveravgift og Skattetrekk (Payroll Tax and Employee Tax Remittance)

Country: Norway
When: 6 payments per year, due on the 15th of the month following the 2-month period: Jan–Feb due 15 March; Mar–Apr due 15 May; May–Jun due 15 July; Jul–Aug due 15 September; Sep–Oct due 15 November; Nov–Dec due 15 January of the following year.
Tax year: 2025

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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/skattetrekk-og-arbeidsgiveravgift/