CHANGES from January 1, 2026, the skattetrekkskonto (tax deduction account) will be discontinued in Norway. The Norwegian Tax Administration (Skatteetaten) is introducing a new system where employers will pay the tax withheld from employees’ salaries (forskuddstrekk) directly to Skatteetaten, without using a separate bank account. This eliminates the need for a bank guarantee and makes the process simpler and more efficient.
Main changes:
• The skattetrekkskonto will be discontinued – all payments go directly to Skatteetaten.
• A new mandatory field will be added in the A-melding – the actual date of salary payment.
• The tax withholding must be paid the day after the salary payment.
• Update the account number in your payroll system and plan liquidity during the transition period.
If too much tax has been withheld from an employee, the employer may correct the error with the next salary payment within the same income year, without immediately contacting Skatteetaten. After the end of the year, any adjustments must be clarified with Skatteetaten.
Any remaining funds in the skattetrekkskonto will be automatically released after April 10, 2026, if the amount is below NOK 12,000. For larger amounts, the employer must apply to Skatteetaten for release.
What to do before 2026:
• Update the account number in the payroll system.
• Ensure sufficient liquidity – two payments may fall close together during the transition.
• Inform the accountant and payroll manager about the changes.
• Use the new field in the A-melding and report the correct salary payment date.
The new arrangement applies to all employers in Norway, except for government entities and certain international companies that may apply for a deferred payment deadline. The employer’s national insurance contribution (arbeidsgiveravgift) remains unchanged – it will still be paid on a term basis as before.
In summary:
From 2026, paying withheld taxes will become easier and more modern, but preparation is required – updated systems, accurate payroll data, and careful cash flow planning.