“The requirement to have a tax withholding account will be removed from 2026.”

As of 1 January 2026, the requirement for transferring payroll tax withholding to a tax withholding account will be abolished. Instead, the withheld tax must be paid directly to the Norwegian Tax Administration. This must be done no later than the first business day after the salary payment.

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What does this mean in practice?


  • Applies to all payments where tax is withheld: regular salary, bonus, taxable travel expense claims, etc.


  • Bank guarantees and the requirement for a fixed balance on the tax withholding account will be removed.


  • The a-melding must still be submitted no later than the 5th of the month following payment.


  • From 2026, you must also specify the salary payment date in the a-melding. If the tax withholding is paid later than the first business day after this date, late payment interest will accrue.


  • If you process payroll multiple times per month, you must pay the tax withholding each time.
    Example: travel expense reimbursement on the 10th of the month and salary on the 20th → two separate payments.


What happens to the balance on the tax withholding account after you have paid the 6th term for 2025?


After making the payment for the 6th term in 2025, there may still be a remaining balance on the tax withholding account.


  • The bank will automatically release the remaining funds after 10 April 2026, provided the amount is less than NOK 12,000.


  • If the balance exceeds NOK 12,000, you must submit an application to the Norwegian Tax Administration to have the funds released.



 

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What do you need to do now?


  • Ensure that the account number in your payroll system is updated to the Norwegian Tax Administration’s account.


  • Remember that employer’s National Insurance contributions must still be paid on a term basis – there will be no change to this.


Please feel free to get in touch if you have any questions regarding the new scheme!