# Paying someone for small jobs at home: tax and duties

Paying someone to clean or do small jobs at home? Learn about the 6 000 and 60 000 kroner limits, wage reporting and your possible employer duties.

Canonical: https://samfunnprep.no/en/articles/betale-privatperson-smabjobb
Language: en
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-10-07T19:15:31.765+00:00
Modified: 2026-10-07T19:15:31.819261+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- Distinguish the two payment limits 6 000 kroner normally concerns household payments to one person; 60 000 kroner concerns all household payments for ordinary small jobs.
- Report and pay by the correct deadline Under the simplified scheme, submit the report and pay the tax withheld no later than the first working day after paying wages.
- Check the employment relationship before work starts Tax and employer’s contributions are only part of the responsibilities; regular work may also involve employment agreements, holiday pay and safe working.

You can pay a private individual for cleaning, gardening or other small jobs at home. Before paying, you must check the conditions, the total amount for the year and how to report wages. Low pay does not automatically remove other employer duties.

## When does the scheme for work at home apply?

The scheme may apply to work in your own home or holiday cabin, such as cleaning, snow clearing and gardening. You buy the help as a private individual. The agreement must also be with a private individual, not a company. See [Skatteetaten's overview of paid work at home](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/), from the Norwegian Tax Administration.

For the scheme to apply, the person doing the job must not run a business in the same field as the assignment. A cleaning company therefore cannot turn its company assignments into private small jobs for its employees. Work on a new home before you start using it falls outside the scheme. The same applies to wages giving you a business deduction. See [Skatteetaten's conditions](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/vilkar-for-a-kunne-bruke-den-forenklede-ordningen/).

This guide covers ordinary small jobs at home. Private childcare has separate rules. The employer's National Insurance contribution exemption applies to children who have not turned 12 by the end of the year, or who have a special need for care and nursing. Use Skatteetaten's childcare guidance for those payments.

## What is the difference between 6 000 and 60 000 kroner?

**6 000 kroner concerns tax for the person receiving wages. 60 000 kroner concerns the household's employer's National Insurance contributions.** These contributions, called arbeidsgiveravgift, are paid by the employer in addition to wages.

| Limit per calendar year | What do you count? | What does the limit mean? |
|---|---|---|
| Up to 6 000 kroner | Payment to one person, normally from the whole household | Wages are tax-free when the conditions are met and normally need not be reported. |
| Over 6 000 kroner | All payments to that person during the year | The whole amount becomes taxable and must be reported, including earlier payments. |
| Up to 60 000 kroner | All household payments for ordinary work at home | Exemption from employer's National Insurance contributions when the conditions are met. |
| Over 60 000 kroner | All the household's combined payments | Contributions on the whole amount, not just the excess above the limit. |

Normally, two members of the same household cannot each pay the same person 6 000 kroner and treat both payments as tax-free. See [Skatteetaten's explanation of the 6 000 kroner limit](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/opptil-6-000-kroner-i-aret-er-skattefritt/).

For the 60 000 kroner limit, wages paid in money, holiday pay, sick pay and the value of free food and accommodation count. The limit applies to the household as a whole, not each worker. Payments below 6 000 kroner also count. The contribution exemption follows from [Lov om folketrygd (folketrygdloven) section 23-2, the National Insurance Act, on Lovdata](https://lovdata.no/dokument/NL/lov/1997-02-28-19/KAPITTEL_8-1), which publishes legal texts.

## When can you use the simplified a-melding?

Use **Forenklet a-melding for lønnet arbeid i hjemmet**, the simplified report for paid work at home, when the conditions are met. This reports wages and tax deductions to the authorities. Only one person in the household must be listed as employer for the same year. Use the same reporting scheme for everyone paid for work at home.

If you already know that total payments for the year will exceed 60 000 kroner, you must use the ordinary scheme. See [Skatteetaten on who can use the form](https://www.skatteetaten.no/skjema/a-melding-for-arbeid-i-hjemmet/).

The simplified report can include free food and accommodation. If you pay additional expense allowances, such as a mileage allowance, or provide other benefits, you must use the ordinary scheme. The employer's contribution exemption may still apply if total wages, expense allowances and other benefits do not exceed 60 000 kroner. Skatteetaten's conditions explain this distinction.

## How do you deduct tax and submit the report?

Deduct tax according to the person's **skattekort or frikort**, tax deduction card or exemption card, before paying wages. This is also called forskuddstrekk, withholding tax. A frikort may mean no deduction, but does not remove the duty to report wages above 6 000 kroner. See [Skatteetaten's guidance on simplified reporting and deductions](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/forenklet-melding/).

Have the information ready before opening the form:

1. Use your own fødselsnummer, national identity number, as the employer number, not the organisation number of a business you run.
2. Give the worker's name and fødselsnummer or d-nummer, D number.
3. Fill in the work period, payment date and wages before tax deductions. Include holiday pay and relevant benefits.
4. State the tax deduction in kroner. Check the details and submit the report for the wage payment.

After submission, you receive payment information with a KID payment reference and account number. Use these details when paying the tax withheld.

## What is the deadline for reporting and payment?

Submit the simplified report **no later than the first working day after paying wages**. The same deadline applies to paying withholding tax and any employer's National Insurance contributions under this scheme. Here, a working day means an ordinary working day, not a weekend or public holiday. See [Skatteetaten's deadlines for private work at home](https://www.skatteetaten.no/nn/bedrift-og-organisasjon/arbeidsgiver/a-meldinga/fristar-og-betaling-i-a-meldinga/).

A practical routine is to submit the report and pay the tax withheld on the day you pay wages. Do not add an extra payment day after submission. The rules were checked as of **7 October 2026**.

## What if payments become higher during the year?

Monitor the totals after each payment. If you first pay 4 000 kroner and later 3 000 kroner to the same person, the year's combined 7 000 kroner becomes taxable and reportable. The duty to report the whole amount is stated in [skatteforvaltningsforskriften section 7-2-1, the Tax Administration Regulations, on Lovdata](https://lovdata.no/dokument/SF/forskrift/2016-11-23-1360/%C2%A77-2-1).

If you lawfully started with simplified reporting but the household later passes 60 000 kroner, continue using this report for the rest of the year. You must retrospectively calculate employer's contributions on all relevant wage payments for the year, including earlier payments. This differs from knowing at the outset that the limit will be exceeded. Skatteetaten's simplified reporting guidance explains the rule.

## Which documents should you keep?

Give the worker a copy of every report. Keep your own reports as documentation for **five years**. The copies are used to check wages and tax. Under the simplified scheme, a separate annual wage summary is not required.

If you submitted incorrect information, send a replacement report. It must contain all information that should apply, including unchanged details. Do not submit just the difference. Follow the corrections section on Skatteetaten's form page.

## Do you also have responsibilities as an employer?

Yes, you may have duties beyond tax and reporting. Regular cleaning on agreed days may constitute an employment relationship. Occasional one-off jobs are assessed differently. This distinction may determine rights to holiday pay and sick pay, among other things, but does not itself change the tax and contribution thresholds. See [Skatteetaten's overview of other employer duties](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/kort-om-noen-andre-arbeidsgiverplikter/).

For employment relationships covered by **Forskrift om arbeid i arbeidsgivers hjem og husholdning**, the regulations on work in an employer's home and household, a written employment agreement must be in place no later than the start. The regulations do not apply when agreed and actual working hours are three hours or less per week, averaged over four weeks. This exception does not mean that all tax duties or other obligations disappear. See [the regulations on Arbeidstilsynet](https://www.arbeidstilsynet.no/regelverk/forskrifter/forskrift-om-arbeid-i-arbeidsgivers-hjem-og-husholdning/).

Clarify the employment relationship and safe working arrangements before work begins. **Arbeidstilsynet**, the Norwegian Labour Inspection Authority, provides guidance on [private employers' responsibilities](https://www.arbeidstilsynet.no/lonn-og-ansettelse/ansettelse/privatpersonar-kan-ha-arbeidsgivaransvar/). On SamfunnPrep, you can read about [undeclared work](https://samfunnprep.no/en/articles/svart-arbeid-norge), [freelancing or a sole proprietorship](https://samfunnprep.no/en/articles/frilanser-eller-enk) and find [practical tools](https://samfunnprep.no/en/verktoy).

## FAQ

### Can two cohabiting partners each pay one person 6 000 kroner tax-free?

Normally not. The limit usually applies to total payments from the whole household to the same person during the calendar year, not each payer.

### Is only the amount over 6 000 kroner taxable?

No. Once the limit is exceeded, the whole year’s payment to that person becomes taxable and must be reported, including earlier payments.

### Does the 60 000 kroner limit apply to each worker?

No. For ordinary small jobs at home, the limit applies to the household as a whole. Holiday pay and relevant other benefits count. Private childcare has separate rules.

### What if the simplified report is incorrect?

Send a replacement report containing all information that should apply, including unchanged details. Do not report only the difference.

### Does payment below 6 000 kroner exempt me from all employer duties?

No. The tax limit alone does not determine whether there is an employment relationship. Regular work may create other duties, including holiday pay. Clarify the employment relationship and the applicable rules.

## Sources

- [Lønn for arbeid i hjemmet](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/)
- [Lønn betalt under 60000](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/)
- [Opptil6000 skattefritt](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/opptil-6-000-kroner-i-aret-er-skattefritt/)
- [Forenklet a-melding for lønnet arbeid i hjemmet](https://www.skatteetaten.no/skjema/a-melding-for-arbeid-i-hjemmet/)
- [Privatpersoner kan ha arbeidsgiveransvar](https://www.arbeidstilsynet.no/lonn-og-ansettelse/ansettelse/privatpersonar-kan-ha-arbeidsgivaransvar/)
- [Forskrift om arbeid i arbeidsgivers hjem og husholdning](https://www.arbeidstilsynet.no/regelverk/forskrifter/forskrift-om-arbeid-i-arbeidsgivers-hjem-og-husholdning/)
- [Lov om ferie (ferieloven)](https://www.arbeidstilsynet.no/regelverk/lover/ferieloven--feriel/)
- [Vilkår for å kunne bruke den forenklede ordningen](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/vilkar-for-a-kunne-bruke-den-forenklede-ordningen/)
- [Forenklet a-melding veiledning](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/forenklet-melding/)
- [Kort om noen andre arbeidsgiverplikter](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/kort-om-noen-andre-arbeidsgiverplikter/)
- [Arbeid i hjemmet sett fra arbeidstakersiden](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-trygd-og-pensjon/hobby-ekstrainntekt-og-smajobber/lonnsarbeid-i-hjemmet/lonn-betalt-under-60-000/kort-om-arbeid-i-hjemmet-sett-fra-arbeidstakersiden/)
- [Avgrensning av arbeidsgiveravgiftsfritaket private arbeidsoppdrag](https://lovdata.no/dokument/SF/forskrift/1997-11-19-1173)
- [Lov om folketrygd (folketrygdloven) §23-2](https://lovdata.no/dokument/NL/lov/1997-02-28-19/KAPITTEL_8-1)
- [Lov om betaling og innkreving av skatte- og avgiftskrav (skattebetalingsloven)](https://lovdata.no/dokument/NL/lov/2005-06-17-67/KAPITTEL_5)
- [Skatteforvaltningsforskriften §7-2-1](https://lovdata.no/dokument/SF/forskrift/2016-11-23-1360/%C2%A77-2-1)
- [Fristar og betaling i a-meldinga](https://www.skatteetaten.no/nn/bedrift-og-organisasjon/arbeidsgiver/a-meldinga/fristar-og-betaling-i-a-meldinga/)

Citation: Hlib Suslov, "Paying someone for small jobs at home: tax and duties", SamfunnPrep, 2026-10-07T19:15:31.765+00:00, https://samfunnprep.no/en/articles/betale-privatperson-smabjobb