# Payslip explained: gross, tax and net

Payslip explained simply: what gross salary, withholding tax and net salary mean, how the tax card works, and why holiday pay in June and December salary are different.

Canonical: https://samfunnprep.no/en/articles/lonnsslipp-og-skattetrekk-norge
Language: en
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-07-08T20:05:35.399+00:00
Modified: 2026-10-07T19:40:01.861728+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- Gross minus tax equals net The payslip shows gross salary before tax, the withholding tax your employer withholds, and the net salary you receive in your account. The difference is tax and any deductions.
- The tax card is retrieved automatically Your employer automatically retrieves your tax card from Skatteetaten electronically. You submit nothing. However, check the amounts yourself at least once a year to avoid backlash.
- June and December are special Holiday pay is 10.2% (12% with five weeks' holiday), earned the previous year and paid without withholding in June. In December, only half tax is withheld, so you receive more before Christmas.

**Payslip explained:** the payslip shows what you earn before tax (**gross salary**), how much tax your employer withholds (**withholding tax**), and what you receive in your account (**net salary**). Your employer automatically retrieves your tax card. Holiday pay is 10.2% and is paid without withholding in June.

A **payslip** (also called a pay stub or salary specification) is the receipt you receive each time you get paid. It can look full of numbers and unfamiliar words. This article gives you **payslip explained** step by step, with figures and dates per 8 July 2026. If you want to understand the tax itself better, you can read our simple overview of [tax explained simply](https://samfunnprep.no/en/articles/skatt-enkelt-forklart-innvandrere).

## What does the payslip show?

The payslip shows the path from what you earn to what you receive. The most important lines are usually:

- **Gross salary** – your salary before tax and deductions.
- **Withholding tax** – the tax your employer withholds and sends to **Skatteetaten** (the Norwegian Tax Administration).
- **Pension (OTP)** – most people pay 0%; your employer pays your pension savings, at least 2% of your salary.
- **Trade union fee** – only if you are a member of a trade union.
- **Net salary** – **net paid**, that is, the money you actually receive in your account.

The payslip also shows how many hours you have worked, which period the salary applies to, and the total amount withheld in tax so far this year. Keep your payslips. You need them if you apply for a loan, housing or benefits.

## What is the difference between gross and net salary?

**Gross salary** is the salary before tax. **Net salary** is the money left after tax and deductions are withheld. The difference between **gross and net salary** is therefore the tax and other deductions.

When you agree on salary with your employer, you almost always talk about gross salary. It is the figure that appears in the employment contract. The net salary is lower because the tax is withheld before the money reaches your account. This is completely normal and applies to everyone who works in Norway.

## How do the tax card and withholding tax work?

The tax card determines how much tax your employer withholds. You do not need to submit any paper: **your employer automatically retrieves your tax card** from Skatteetaten electronically. If you change your tax card, your employer is notified and uses the new rate next time.

**Tax card** is Skatteetaten's calculation of how much tax you should pay in the year. **Withholding tax tax card** means that the tax is withheld bit by bit, each time you receive salary, instead of all at the end of the year. That way you avoid a large bill later.

Check your tax card on skatteetaten.no at least once a year. If the amounts are wrong, you may have too much or too little withheld. If you want to avoid a tax bill next year, read more about [tax card and backlash](https://samfunnprep.no/en/articles/skattekort-baksmell-2026).

## Table tax or percentage tax — what is the difference?

The tax card uses either **table tax** or **percentage tax**. The difference is about how the tax is calculated each month.

- **Table tax** follows a table that takes income and deductions into account. The withholding adjusts automatically if your salary goes up or down. This works best when you have a fixed salary from one employer.
- **Percentage tax** withholds a fixed percentage of your salary. This works best if you have uneven income, multiple jobs or work part-time.

If you have two employers at the same time, the main job uses table tax and the other uses percentage tax. This way you avoid having too little tax withheld.

## What happens with holiday pay and December salary?

Two months look strange on the payslip: June and December. **Holiday pay** is money you receive instead of salary when you take holiday.

Holiday pay is **10.2%** of what you earned the previous year. If you have five weeks' holiday, the rate is **12%**. Important: the holiday pay is **earned the previous year** before it is paid out. If you worked in 2025, you receive the holiday pay in 2026.

Most people receive their holiday pay in June. Then it is paid **without withholding**, meaning your employer does not withhold tax that month. Holiday pay is not tax-free, but the tax is already distributed over the other months of the year. If you want to understand the rules, see our guide to [holiday and holiday pay](https://samfunnprep.no/en/articles/ferie-og-feriepenger-norge).

In December, only **half tax** is withheld. This means you receive more before Christmas. This is also built into your tax card from before, so you lose nothing. Some employers apply the half tax at the end of November instead.

## A calculation example: from gross to net

Here is a simple example of a typical month. The figures are round and only to show the idea:

- **Gross salary:** 35 000 kr
- **Withholding tax (tax), approx. 25%:** −8 750 kr
- **Trade union fee:** −400 kr
- **Net paid:** 25 850 kr

In June, the 8 750 kroner in tax would fall away, and the holiday pay would be added. In December, the tax would be about half. Your own figures will vary with salary, tax card and deductions.

## What should you check, and who should you ask?

Check your payslip every month. See that gross salary and hours match your agreement, and that the net amount is the same as what was deposited in your account.

Your employer also sends an **a-report** to Skatteetaten and NAV every month. The a-report is a report on your salary and tax. The figures there should match your payslip.

If something is wrong or unclear, ask your **employer** first — they create the payslip. If it concerns tax or your tax card, contact **Skatteetaten**. If you need a simple explanation of a word, snl.no (Store norske leksikon) is a good place. Understanding your payslip is also part of knowing your [employee rights](https://samfunnprep.no/en/articles/arbeidstakers-rettigheter).

Working life and tax are part of the curriculum for Samfunnskunnskapsprøven — practice for free on [SamfunnPrep](https://samfunnprep.no/register). At **SamfunnPrep** you can practise real exam questions about work, salary and tax, so that both the payslip and the exam become easier to understand.

## FAQ

### What is the difference between gross salary and net salary?

Gross salary is the salary before tax, the figure in the employment contract. Net salary is the money you receive in your account after withholding tax and other deductions are removed. The difference is the tax and any deductions such as union fees and pension.

### Do I have to submit the tax card to my employer?

No. Your employer automatically retrieves your tax card from Skatteetaten electronically. You do not need to submit any paper. If you change your tax card on skatteetaten.no, your employer is notified and uses the new rate.

### How much is holiday pay, and when do I receive it?

Holiday pay is 10.2% of the salary you earned the previous year, or 12% if you have five weeks' holiday. Most people receive it paid in June, and no tax is withheld that month. The holiday pay is earned the previous year before it is paid out.

### Why do I get more salary in December?

In December, your employer withholds only half tax. Therefore you receive more before Christmas. This is not extra money; the half tax is already distributed over the other months in your tax card. Some employers use the end of November instead.

### What is table tax and percentage tax?

These are two ways to calculate tax. Table tax follows a table and adjusts when your salary changes; it suits fixed salary from one job. Percentage tax is a fixed percentage and suits uneven income, part-time or multiple jobs.

### What do I do if my payslip is wrong?

First check that gross salary and hours match your agreement. Ask your employer, who creates the payslip. If it concerns tax or your tax card, contact Skatteetaten. The figures in the a-report your employer submits should match your payslip.

## Sources

- [Feriepenger](https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/employment-benefits-and-pensions/holiday-pay/)
- [Om skattekort for deg som arbeidsgiver](https://www.skatteetaten.no/bedrift-og-organisasjon/arbeidsgiver/skattekort-og-skattetrekk/skattekort/om-skattekort-for-deg-som-arbeidsgiver/)
- [Tabelltrekk](https://snl.no/tabelltrekk)
- [Hva betyr egentlig «halv skatt» i desember?](https://www.lo.no/hva-vi-mener/lo-advokatene/nyheter-fra-lo-advokatene/hva-betyr-egentlig-halv-skatt-i-desember/)

Citation: Hlib Suslov, "Payslip explained: gross, tax and net", SamfunnPrep, 2026-07-08T20:05:35.399+00:00, https://samfunnprep.no/en/articles/lonnsslipp-og-skattetrekk-norge