Crew with an ENK invoice you themselves
A crew member with their own ENK is a business selling you a service. They send an invoice from their company, you pay it, and their tax is their own affair.
Crew without an ENK are paid as frilansere
Someone without a company has no organisation number to invoice from. Paying them directly makes your company the payer of a person: withholding tax against their tax card, paying employer's contribution (arbeidsgiveravgift) and reporting them in your a-melding. PayoutPartner takes that role instead, as a lønnstjeneste for frilansere:
- The crew member signs up at PayoutPartner, confirms their identity with BankID and adds your company as their customer.
- They register the job — the hours or the agreed amount, and any travel costs.
- PayoutPartner sends your company the invoice, by email or EHF.
- You pay the invoice to PayoutPartner.
- PayoutPartner withholds tax against the crew member's tax card, pays the employer's contribution, reports them in the a-melding as a frilanser, and pays out their net salary with a payslip.
Your company runs no payroll for them. You book one supplier invoice per job, from a Norwegian company with an organisation number.
What stays yours
Whether someone is a frilanser or an employee is decided by how the work is done, not by how it is paid. A technician booked for a festival weekend is on an assignment. A person who works your venue every week on your rota, under your direction, is in practice an employee, and paying them through PayoutPartner does not change that.
Frilansere also have fewer rights than employees: sick pay from day 17, not day 1, and the oppdragsgiver has no duty to insure them against occupational injury. Crew who want that cover buy it themselves.
Travel, meals and crew from abroad
Events move, and crew travel to them. Mileage, per diem and receipts for expenses go on the same invoice as the work, and the tax-free part reaches the crew member without tax withheld.
Crew without a Norwegian national identity number need a D-number before they can have a tax card, and a tax card before salary can be paid with the right withholding. The D-number requires an appointment in person at a tax office, so start it before the event, not after it.
Paying the same crew event after event
An event company that books many crew can work with PayoutPartner as a partner: you enrol your crew once, PayoutPartner invoices your company, and you make one payment for all your freelancers.
Frequently asked questions
Do we have to employ crew who have no ENK?
Not if the job is a freelance assignment. A person without a company can be paid as a frilanser through PayoutPartner, which withholds the tax and files the a-melding. If the person in practice works for you the way an employee does, they are an employee whatever the payment route.
Who pays PayoutPartner's fee?
The crew member. The fee is 4.9 % and comes out of their payout, together with the employer's contribution and the tax. Your company pays the invoice and nothing more.
Do we report crew paid this way in our own a-melding?
No. PayoutPartner is the oppdragsgiver for the payout and reports it in its own a-melding. What your company receives is a supplier's invoice, which you book and pay like any other.