# Freelancer mise ENK? Canshuur, mva iyo netwerkiska ammaanka

Norway-ga waxaa jira saddex qaab sharci ah oo wax bixiyaal iswada ah: lug-bixiye, freelancer iyo qof ganacsatada iska leh (ENK). Halkan waxaa lagu sharaxaa farqiga canshuuraha, xaalada mva iyo waxa aad miska iska qaddaan ee netwerkiska ammaanka.

Canonical: https://samfunnprep.no/so/articles/frilanser-eller-enk
Language: so
Publisher: SamfunnPrep
Author: Hlib Suslov
Published: 2026-07-06T09:41:10.991+00:00
Modified: 2026-10-15T10:01:15.315255+00:00
AI use policy: https://samfunnprep.no/ai-policy.txt

## Key takeaways

- Freelancer ≠ ENK — farqiga sharci ah oo muhiim Sida freelancer waxaad tahay qof ahan oo aan ganacsatada setup; sida ENK waxaad personiga iska jawaab qaatan ganacsatada setup kaas oo leh xaquuq iyo xuduud ka go'an.
- ENK waxay bixi 11.2 % trygdeavgift Qof ganacsatada iska leh waxay bixi 11.2 % trygdeavgift (kaas oo ka badan 7.8 % ee lug-bixiyaha) iyo waxay yeelataan sickteen yar — ogtow tilleggstrygd bilaash ee waxaad hestaan ilaalinta wanaagsan.
- Mva-tallaab ka gudbay 50 000 kr Haddii dakhli yar ay gudbato 50 000 kr sanad 12-aad, waxaad sharciga u baahan mva-registerta iyo akhriye kaas oo ku jira mva 25 % — registerta altinn.no-da.

Ma jirta inaad ganacsato kolkaad isku tago Norway — freelancer, enkeltpersonforetak (ENK) mise aksjeselskap (AS)? Doorashada waxay go'aaminaysaa intee aad canshuur bixiso, halka aad akhriyiso halkee, sida sickteen u shaqeeyo, iyo cid kasta oo akhriye halkee laga helaa. Gacan-gacan gaynimadan waxaa qorday dadka soo galna kuwaaso qaban doona wax iska bixiya 2026-da iyo waxay qeex-qeexdaan tartiibta tartiibka xubin jiidaalinta, canshuur, mva, akhriye iyo termino kasta.

## Saddex qaab sharci ah: lug-bixiye, freelancer iyo qof ganacsatada iska leh

### 1. Lug-bixiye

Waxaad u shaqeysaa cid bixiyaye kaas oo leeyahay **gal shaqo** (arbeidsmiljøloven § 14-5). Bixiyayahu waxay ka jidis canshuur looga dhaafiyay bixi kaas oo aad hesho via **a-meldingen** bishii kasta iyo waxay bixiyaan **canshuur-bixiye (14.1 % 2026-da)** dowladda. Waxaad yeelataan xaq ah ee [loona gudbiyay](https://samfunnprep.no/so/articles/ferie-og-feriepenger-norge) 10.2 % (12 % 5-aad feriekii), sickteen tan 1-aad maalinta iyo [ilaalinta iska-caasimada ay gaysato](https://samfunnprep.no/so/articles/fagforeninger-norske-modellen).

### 2. Freelancer (qof ahan oo aan la fasaxin)

Waxaad samaysaa oogada walaac-bixi ah oo lagu shaqeysto hal midka ama intay badan oogada-bixiyeyaasha, laakiin **ama aan la fasaxin iyo ama aan setup ganacsatada dib u xakamee**. Waxaad setup-gadaan qofka xubin Folkeregisteret ah. Oogada-bixiyayhu waxay wargeliyaan bixinta **a-meldingen kaas oo leh caasimad canshuur "Frilansere, oppdragstakere og honorarpersoner"**. Jidis canshuur waxaa samaya oogada-bixiye isaga oo salaysan kaarinta canshuurka iyada.

### 3. Qof ganacsatada iska leh / ENK

Waxaad u ganacsataa **ganacsatada ka dib magacaaga** kaas oo leh setup enkeltpersonforetak. ENK ma aha qof sharci ah oo kala go'an — **waxaad personiga iska jawaab qaataan** wax kasta oo baahi ah. Lacag-xumeeyayaashu waxay tegaan midkood ka soo saaray hantidaada qoyska.

**Qaab kale:** Aksjeselskap (AS) — qof sharci ah oo kala go'an, xoojinta hadii, u baahan 30 000 kr axe jab iyo tallaabo cad dhamaystirista.

## Sida aad u registertaa ENK: tallaabo tallaabo

Setup ENK waxay bilaash ah via **Enhetsregisteret**, oo u badheedh Brønnøysundregistrene.

### Tallaabo 1: Ka soo gal Samordnet registermelding

1. Tag **brreg.no** iyo dooroshta "Samordnet registermelding"
2. Ku sii gal BankID mise MinID — eeg [BankID iyo MinID](https://samfunnprep.no/so/articles/bankid-id-porten-minid)
3. Dooroshta "Registrere ny virksomhet"

### Tallaabo 2: Tiri macluumaadka

- **Magaca ganacsatada:** Waa inuu ku jiro magacaaga dusha boodh (tusaale. "Ola Nordmann Konsulent"). Waxaad raaci kartaa magaca shaqada.
- **Adres:** Adres degmada iyada mise adres ganacsatada kala go'an
- **Kode shaqo (NACE):** Dooroshta kode sahiixad u ah liiska. Kode aan sahiixan waxay ka keeni kartaa satire khatarta.
- **Shaqada:** Qeexid gaaban ee waxa aad samaysaa
- **Tirokoob shaqale:** Caadi 0 ee ganacsatada midka
- **Sanadka xisaab:** Sanadka caradka (1-aad bishu January–31-aad bishu December) waxay tahay caadi

### Tallaabo 3: Dir iyo hel namba-shamiga

Suuqda waxay loo xisaabtaa caadi **1–3 maalmaha u shaqeysada**. Waxaad heysaa **namba 9-jidh ah oo shamiga** kaas oo ENK-gaadu lala aqoonyahay. Namba waxay inay ahaataan tallaabada akhriye kasta.

### Tallaabo 4: Ogtow kaarinta canshuurka kaas oo leh ganacsatada dib u xakamee

Tag **skatteetaten.no** → "Bestill skattekort" → dooroshta "Selvstendig næringsdrivende / ENK". Skatteetaten waxay setup **canshuur-ogid dhakhso** salaysan tirokoob dib lagu jidhadhiyay.

### Tallaabo 5: Fur akhaas shaqada

Bankooyinka badida waxay u baahan konto kala go'an ee ENK. Keyd kaas oo walaaca:

- Sertifikaad ganacsatada ka brreg.no (bilaash u soo dejiyad)
- Namba shaqsi Norway iyo aqoonsi
- BankID ee kaas oo u baahan kaas oo dhow

Eeg [fur akhaas shaqada Norway-ga](https://samfunnprep.no/so/articles/apne-bankkonto-norge).

### Tallaabo 6 (haddii loo baahan): Registerta ka Merverdiavgiftsregisteret

Haddii aad rajo leedahay inaad ka gudbato 50 000 kr ka aad sanad 12-aad, registerta kaas iyada ka **Merverdiavgiftsregisteret** via altinn.no.

## Waxa aad waa inay bixiso — iyo cida kasta?

### Canshuur ee freelancer

**Dakhli waxay lagu canshuurayaa sida bixi looga dhaafiyay (dakhli qofka).** Satire 2026-da:

| Dakhli | Satire canshuur (guud ah, kaas oo ku jira trygdeavgift 7.8 %) |
|---|---|
| 0 – 217 400 kr | 0 % (trygdeavgift-fribeløp) |
| 217 400 – 292 850 kr | ca. 27 % |
| 292 850 – 686 500 kr | ca. 33 % |
| 686 500 – 1 137 800 kr | ca. 41 % |
| 1 137 800 – 1 350 000 kr | ca. 44 % |
| Ka baxay 1 350 000 kr | 47.4 % |

**Jidis freelancer 2026-da:**

- **Jidis yar:** 46 % ka dakhli, intey badan 104 450 kr
- **Jidis qofka:** 108 550 kr (la baxayaa ka canshuur guud ah)
- Safar u iska iyo kaas oo jogo (ka gudbay 15 000 kr sanad kasta)
- Shaqada guriga oo aan ganacsatada: satire dhib 2 000 kr

### Canshuur ee ENK

**Dakhli baaxada** (kaas oo ka baxay wax kasta oo ganacsatada qoyskuba) waxay lagu canshuurayaa saddex jaajal:

1. **Dakhli guud ah: 22 %** satire dhib
2. **Dakhli qofka ka dib ganacsatada:** tallaabo canshuur (sida freelancer) + **trygdeavgift 11.2 %** (ka sii badan 7.8 % ee lug-bixiyaha sababta ah kan cid bixiye ma jiraan)

**Jidis ENK:** aan xuddin ahayn ee **ganacsatada dhamaadka** — wax kasta aad bixi kartaa lacag ee inaad ganacsato ganacsatada:

- Kumbuyuutar, taleefoon, software
- Ofis-iska mise shaqada guriga (satire sida ah ee koob, interner, iska-iska)
- Safar ka dib ganacsatada
- Fasalka iyo kaluumaysiga
- Caasimad nolol ganacsatada
- Barnaamij xisaab (Fiken, Tripletex, PowerOffice)
- Maamula xisaab
- Jarida iyo buug shaqo
- Suuq iyo ballan ogid

### Trygdeavgift — farqiga weyn

Trygdeavgift 2026-da:

- **Lug-bixiye:** 7.8 % (ka bixi)
- **Freelancer:** 7.8 % (loo taxadar sida bixi)
- **ENK / qof ganacsatada iska leh:** 11.2 % (ka dakhli qofka dib ganacsatada)

Qof ganacsatada iska leh waxay bixi bixisaan trygdeavgift sababta ah dowladda cid bixiye ma jiraan oo bixi canshuur-bixiye. Wax kasta oo trygd-lacag laga baahan waxay ku tiirsanyahay adigu iska.

## Sida Skatteetaten ay u diraan akhriye? Canshuur-ogid dhakhso ee ENK

### Freelancer: jidis bixi ah

Freelancer-ka waxaa leh walaac kaas oo uu cidda bixiye kaas oo hore loo jidisey canshuur dhakhso salaysan kaarinta canshuurka iyada. Waxaad hestaan **akhaas canshuur kalis ma uu jiraan** sanadkii — wax kasta oo loo talaabo ka dib skattemelding-ga bilcalkii xigta.

Haddii yar hore loo jidisey → **restskatt** dhinaca dhow.
Haddii badan hore loo jidisey → **tilbakebetaling**.

### ENK: canshuur-ogid dhakhso 4 termino

Qof ganacsatada iska leh waxay canshuur bixi jiray iska, ma aha jidis ah. Skatteetaten waxay dir **termino dhakhso-canshuur**:

| Termin | Deadline | Lacag |
|---|---|---|
| 1. termin | 15. mars | 25 % ka canshuur dib lagu jidhadhiyay sanadkii |
| 2. termin | 15. май | 25 % |
| 3. termin | 15. september | 25 % |
| 4. termin | 15. novembre | 25 % |

**Akhriye-gaadu waxaa la dir:**

- Dijiital ah [Digipost mise eBoks](https://samfunnprep.no/so/articles/digital-postkasse-digipost-ebok)
- Ka Altinn-gaadu
- Bixiya via interner banki Skatteetaten KID-namba

**Isbeddel habdhow:** Haddii dakhlu sii kora mise hoos, waxaad codsataa **canshuur-ogid isbeddel** via skatteetaten.no. Sidaas aad iska fogaataa restskatt mise xasuusid aan wanaagsan.

### Skattemelding-ga bilcalkii

Kul — lug-bixiye, freelancer iyo ganacsatada — waxay dir skattemelding ka dib **30. april**. Eeg [skattemelding Norway-ga](https://samfunnprep.no/so/articles/skattemelding-norge) ee talaabo. Ganacsatadu waxay dir kaas oo dhow **ganacsatada-ogid RF-1175** (ee ENK-gaadu fudud) mise **RF-1224** (ee ganacsatada weyn).

## Mva-registerta: ka gudbay 50 000 kr sanad 12-aad

### Millataas aad waa inay registerto?

Maraakii **dakhli yar u gudbayso 50 000 kr sanad 12-aad roll-roll ah**. Xadidan waxay kaas oo sidoo kale u baahan sanadkii midka oo kaliya. Haddii aad xaddiga gudbato billihii sagaalkii, waa inay registerta bilaagataa billihii tobnaad iyo akhriye kaas oo ku jira xaddiga-ku-gooyay mva-ka bigay.

### Sida aad u registerto

1. Tag **altinn.no** → "Merverdiavgiftsregisteret — registrering"
2. Tiri macluumaadka ganacsatada iyo dakhli yar dib lagu jidhadhiyay
3. Xisaab: 1–2 toddobaad

Kaas oo dib Registerta waxaad hestaan **mva-namba** kaas oo qorno akhriye-gaadu (qaabka: 999 999 999 MVA).

### Satire mva 2026-da

| Satire | Waxa la isticmaalo |
|---|---|
| **25 %** | Caadi — wax badan oo lacag iyo oogada |
| **15 %** | Cuntoyada |
| **12 %** | Safar qofka, hotel, sinima, kuskuskii |
| **0 %** (bilaash) | Buug, jarida, wax dijiital ah oo ogid |
| Mva dib | Caafimaad, waxbarasho, dhaqanka, maaliyadda |

### Mva-ogid

Caadi: **labada billaha** (6 ogid sanadkii oo kaliya):

| Termin | Bilihii | Deadline |
|---|---|---|
| 1 | Jan–feb | 10. april |
| 2 | Mar–apr | 10. juni |
| 3 | Mai–jun | 10. agosto |
| 4 | Jul–aug | 10. oktober |
| 5 | Sep–okt | 10. desember |
| 6 | Nov–des | 10. februar |

Ganacsatada yar (dakhli yar ka yar 1 mill.) waxay codsataan **ogid mva-ka sanadkii**.

### Sida aad u bixi mva

Mva-ogid waxaa la dir altinn.no-da. Bixin Skatteetaten-gaadu akhaas kaas oo leh KID. **Carqalad fadiin** haddii deadline la walaac: yar 1 gebi (ca. 1 300 kr).

## Sida aad u samaysaa akhriye sahiixada

Akhriye ka ENK waa inay kaas oo jiraan:

1. **Halka "AKHRIYE"
2. **Namba akhriye** (sooy-sooy, aad ah)
3. **Maalinta akhriye** iyo **maalinta bixida** (caadi 14 maalmaha)
4. **Magacaada, adresa iyo namba shamiga** (+ MVA haddii mva-registerta ah)
5. **Magaca userka iyo adresa**
6. **Qeexida oogada/oogada**
7. **Lacag mva dib, mva, lacag guud ah**
8. **Namba KID mise namba akhaas**

**Software:** Fiken, Tripletex, Sumbox, PowerOffice — samaysaan akhriye sahiixada, dir walaac iyo xisaab. Tiradda 2026-da: **150–500 kr billihii oo kaliya**.

**Akhriye-gal:** Akhriye dijiital ah loo laga loo dir dowladda waa sharci ah — isticmaal EHF-qaab.

## Sickteen: yar ee qof ganacsatada iska leh

### Isla isfiirinta 2026-da

| Qaab | Satire | Ka maalinta | Lacag qofka iska leeyahay |
|---|---|---|---|
| Fasaxan | 100 % ka bixi (intey badan 6 G) | Maalinta 1-aad | 0 |
| Freelancer | 100 % ka sas-salaysan | Maalinta 17-aad | 16 maalama carqalad |
| ENK (oo aan tilleggstrygd) | **75 %** ka sas-salaysan | Maalinta 17-aad | 16 maalama carqalad |

**6 G = 744 168 kr 2026-da** (qoyska baaxada 124 028 kr 1-aad bishu май 2026-da).

### Tilleggstrygd ee ENK — joogta ah

Kaas oo NAV-gaadu waxaad isku qaban kartaa **tilleggstrygd**:

- **Jaajal 1:** 100 % sickteen maalinta 17-aad. Qiimo **1.9 %** ka dakhli.
- **Jaajal 2:** 100 % sickteen maalinta 1-aad. Qiimo **10.4 %** ka dakhli.

**Tusaale:** ENK kaas oo leh 500 000 kr dakhli.
- Oo aan trygd: sickteen maalinta 17-aad kaas oo 75 % = 375 000 kr sanadkii
- Jaajal 1 (qiimu 9 500 kr/sanad): sickteen maalinta 17-aad kaas oo 100 % = 500 000 kr
- Jaajal 2 (qiimu 52 000 kr/sanad): sickteen maalinta 1-aad kaas oo 100 %

Badid ayaa dooroshta jaajal 1 sidii illa iyo ammaan.

### Sickteen freelancer 2026-da

Freelancer-ka waxaa heystaan **100 % maalinta 17-aad** caadi (sida fasaxan kaas oo dib maalinta 17-aad), laakiin 16 maalama hore waxay yihiin lacag qofka iska leeyahay — waxaad codsataa NAV walaac icraad xubinta.

## Bixin looga dhoofiyay iyo ENK

### Freelancer

Waxay lahaataan xaq haddii oogadu joojiyaan. Tallaabo: dakhli 12 billihii hore ka intey badan 1.5 G (186 042 kr 2026-da). Diiwaan galin kaas oo shaqo-raadin nav.no-da. Bixin looga dhoofiyay ayaa geysanaya ilaa 62.4 % ka bixi hore (intey badan 6 G).

### ENK

**Ma laha xaq ee bixin looga dhoofiyay** habadii ENK waa u shaqo. Inaad codsato:

1. **Jooji ENK** ka Enhetsregisteret
2. Diiwaan galin kaas oo shaqo-raadin
3. NAV eeg haddii ENK ay ahayd dhab ah iyo u shaqo

Taas waxaa noo macnahiinay ENK-driveryada ma lahaataan ammaan midka ku la mid ah fasaxan-gaadu haddii ay shaqo la dhaafiyaan.

## Jaffa-dhamaystir: waxaad isku qaban kartaa

- **Fasaxan:** Caadi setup ka tjenestepensjon (yar 2 % ka bixi)
- **Freelancer:** Samaysaa bygger-trygd, laakiin cid setup tjenestepensjon
- **ENK:** Samaysaa bygger-trygd, laakiin waa inay isku qaban **qofka-qofo bixin-jaffa (IPS)** mise **bixi-dhamaystir kaas oo cusub**

IPS waxay yeelataan **jidis canshuur ilaa 15 000 kr sanad kasta** 2026-da iyo waxay yihiin joogta ah ee qof ganacsatada iska leh.

## Halka walaaca ee ENK-gaadu dihaan cusub

1. ✅ Registerta ENK brreg.no-da (bilaash)
2. ✅ Ogtow kaarinta canshuurka kaas oo leh ganacsatada dib u xakamee
3. ✅ Fur akhaas-ganacsatada
4. ✅ Hel barnaamij xisaab
5. ✅ Ogtow caasimad-jaaliya iyo halaag-adeegsiga
6. ✅ Registerta ka Merverdiavgiftsregisteret haddii u dhow 50 000 kr
7. ✅ Setup nix ee savedda (5 sanad)
8. ✅ Ogtow tilleggstrygd ee sickteen
9. ✅ Bilaaji billihii jaffa-dhamaystir
10. ✅ Go'aamee sharuucda bixin (14 maalmaha caadi)

## Tallaab-xisaab: wax kasta waa inay qeexa

- **Reglementada tallaab § 3-1:** Kul ganacsatada waxay leeyihiin tallaab-xisaab
- **Savedda:** Saveda **5 sanad**, xisaab **5 sanad**
- Saveda waa inay ahaataan asalka (jidh mise sawir dijiital kaas oo leh sooyaalka)
- Akhriye dijiital ah (EHF) waa sharci ah midkood oo guud-dowlada maalinta 2019-aad

## Beddel ka ENK u AS

Haddii dakhlu ay sii koreyso ilaa ca. 700 000 kr sanad mise aad rabo inaad hoos-dhigto jaaliya qofka, waxaad **bedel ENK u AS**:

- U baahan axe 30 000 kr
- Sharci-bilaash bedel haddii lacag la guur-guriyay AS-ka
- AS-ka waxaa lagu canshuurayaa 22 % canshuur-ganacsatada + aad hestaan ca. 22 % + 37.84 % tilbakebetaling = guud ah yar heer ka ENK haddii dakhlu ay qoto dheer

Maamula tallaab waxay samaysan kartaa bedesha.

## Qeex-qeexida

Freelancer iyo ENK waxay yihiin qaab kala go'an kaas oo leh **farqiyada go'aamineed** ee canshuur, mva, sickteen, bixin looga dhoofiyay iyo akhriye-xaalaq. Freelancer waxay bixi 7.8 % trygdeavgift iyo waxay hestaan canshuur-jidis maalinta oogada-bixiyaha a-meldingen. ENK waxaa lagu setup bilaash brreg.no-da, bixi 11.2 % trygdeavgift, waa inay dir ganacsatada-ogid iyo bixi canshuur-ogid 4 termino sanadkii. Mva-tallaab waxay dhacaysaa ka gudbay 50 000 kr sanad 12-aad — registerta altinn.no-da iyo dir mva-ogid labada billaha. ENK-gaadu-gaaru waa inay ogtow tilleggstrygd ee sickteen-gelid saheeh iyo bilaaj jaffa-dhamaystir isku (IPS waxay yeelataan 15 000 kr jidis canshuur). Isticmaal barnaamij xisaab sida Fiken mise Tripletex akhriye sahiixad iyo xisaab fudud.

## FAQ

### Waxa farqiga uu yahay freelancer iyo ENK?

Freelancer waxay tahay qof ahan oo aan ganacsatada setup. ENK waxay tahay ganacsatada setup kaas oo leh jaaliya qofka.

### Ma u baahan mva freelancer?

Hah, ka gudbay 50 000 kr sanad 12-aad, mva-registerta waa sharci ah.

### Cid ENK-gaadu ma lahaataan bixin looga dhoofiyay?

Caadi ma ahan habadii ENK waa u shaqo. Waa inay joojiso ENK inaad codsato bixin looga dhoofiyay.

### Waxa yar trygdeavgift ee ENK?

11.2 % ka dakhli qofka 2026-da (kaas oo ka badan 7.8 % ee lug-bixiyaha).

### Cid ma isticmaali karaa ENK shaqale gacanta?

Maya, adiguna ENK-gaadu waxay yihiin qof sharci ah oo midka. Inaad fasaxo gacanta waa inay setup AS.

## Sources

- [Frilanser — Skatteetaten](https://www.skatteetaten.no/person/skatt/hjelp-til-riktig-skatt/arbeid-yrke-og-type-inntekt/frilanser)
- [Enkeltpersonforetak — Brønnøysundregistrene](https://www.brreg.no/bedrift/registrere-bedrift/enkeltpersonforetak)
- [Sykepenger for selvstendig næringsdrivende — NAV](https://www.nav.no/sykepenger#selvstendig)

Citation: Hlib Suslov, "Freelancer mise ENK? Canshuur, mva iyo netwerkiska ammaanka", SamfunnPrep, 2026-07-06T09:41:10.991+00:00, https://samfunnprep.no/so/articles/frilanser-eller-enk