From January 1, 2026, withholding tax must be paid the day after the salary is paid. The salary payment date must be reported in the A-melding reporting, and any late payment interest will be calculated based on the reported information.
Parliament has decided that the requirement to use a tax deduction account (“skattetrekkskonto”) will be removed as of January 1, 2026. At the same time, the due date for paying withholding tax to the Tax Administration will change.
This shift from six annual due dates to next-day payment after each salary run may create challenges, especially for employers with cross-border payments, and could increase the risk of late payment interest.
The authorities have introduced the possibility of exemptions from the new due date, provided certain conditions are met. If a deferral is granted, the new due date will align with the a-reporting submission deadline—the 5th of the month following the salary payment. To qualify for a deferred deadline, there must be uncertainty regarding how much of the salary is subject to withholding tax in Norway.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Petter Jæger Alvær
Senior Manager
Bente Sagen
Senior Manager
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