Requirement for a separate tax deduction account abolished from 2026

The Government proposes to abolish the requirement for a separate tax deduction account (“skattetrekkskonto”) when paying salaries. Instead, employers will be able to transfer withheld tax directly to the Norwegian Tax Administration, no later than the first business day after the salary payment. This is intended to simplify employers’ routines, facilitate digital solutions and strengthen the Tax Administration’s control. The proposal was out for consultation in spring 2024, and the change is planned to take effect on 1 January 2026.

https://www.regjeringen.no/no/aktuelt/regjeringen-vil-forenkle-forskuddstrekket-for-arbeidsgivere/id3095429/