Every deduction, explained

VAT is added on top of your work, paid by the client, and forwarded to the state unchanged. It never enters the salary calculation and it is nobody's income, which is also why our fee is charged on the amount excluding VAT. The rate is 25 % on most services and 0 % on some. As a frilanser you never register for VAT or account for it yourself.

A private customer pays the VAT and never gets it back. There is nothing to reclaim it against, so for them the 25 % is a real 25 % on the price. That is why platforms whose customers are private people quote the figure with VAT included: it is the amount actually leaving that person's account.

A company usually does get it back. A VAT-registered business reclaims the VAT on what it buys, so for them it is money that goes out and comes back later rather than a cost. The main exception is an expense that directly benefits their own employees, such as lunch or another consumed benefit: VAT on those is not deductible, and the company carries it in the same way a private person does.

4,9 % of the invoice line excluding VAT, deducted at payout and only once the client has paid. It is the only charge: no monthly fee, no setup fee and no per-invoice fee. Some partner platforms pay for the service under their own commercial agreement instead, in which case no percentage is taken from your assignment at all.

A price per hour worked, and not a percentage of anything, so one hour costs the same premium regardless of the hourly rate. It only appears on work lines, and only where the platform you work through has an agreement with us to buy cover on your behalf, so most assignments carry none at all. Where it applies it comes off immediately after the fee and before employer's tax.

No. Arbeidsgiveravgift is a cost the payer carries on top of salary, to the state, funding folketrygden. It is carried before any salary exists, which is why your payslip opens at the gross salary and never mentions it: printing it there would invite exactly the reading that it came out of money that was already yours.

The rate follows the employer, not you. It is 14,1 % because PayoutPartner is registered in Oslo, and every employer based in Oslo pays that rate. Lower rates do exist in the northern zones, but they attach to where the employer is based, so living in Tromsø does not change the rate on your payout.

It is backed out of the invoice, not added on top. The invoice is a fixed pot, so the salary and the tax on that salary have to fit inside it together. Gross salary is the pot divided by 1,141, and the tax is what is left over.

759,20 ÷ 1,141 = 665,38  ·  759,20 − 665,38 = 93,82

Forskuddstrekk at your tax card percentage, applied to the gross salary and rounded to the nearest whole krone per invoice line. On an invoice with several lines the total can therefore sit a krone or two off that percentage of the whole. Half tax and tax-free months change the rate, not the method. It is not a cost: it is a prepayment on tax you would owe anyway, settled against your tax return.

Your tax card, and your frikort allowance if you have one. We apply the rate Skatteetaten holds for you and cannot choose it, raise it or lower it on request. Until a valid tax card has arrived we cannot complete the payout at all: it waits, rather than going out at a rate nobody chose.

• Order your own tax card. Skattekort comes from Skatteetaten, not from us. You order it; we retrieve it electronically once it exists.
• Set your own tax rate. The percentage on the card is yours to set with Skatteetaten. If you know your year will be bigger or smaller than they have assumed, change it there.
• Assign your frikortbeløp to us. A frikort is a tax-free allowance with an amount attached, and you decide how much of it each payer may use. Holding a frikort but assigning 0 kr to PayoutPartner is one of the most common reasons a payout sits waiting.
• Watch it through the year. Every payout counts against the amount you assigned to us, accumulating across the calendar year. Once the year-to-date reaches it, the next assignment is held back rather than paid with tax deducted.

In certain situations we are required to deduct 50 % salary tax. We always ask you by email first: it is never applied silently, and getting your tax card in place is what avoids it.

Utleggstrekk is a legally ordered deduction from income. If one applies to you, you almost certainly know about it already: it reaches us only after passing through the courts and the namsmann, with several steps and notices to you along the way. Once we receive one we are required to deduct it before paying you, and we cannot reduce it, postpone it or set it aside on request.

It comes off your net payout after tax, never off the taxable basis, and it can only take from what is actually there, so a payout cannot go negative. Your salary slip names the deduction, so you can always see what was taken and why. Questions about the amount, the reason or how long it runs go to the authority that ordered it, not to us.

Trekk i inntekt (utleggstrekk) at Brønnøysundregistrene

They are lifted out before tax and paid back whole afterwards, so no withholding and no employer's tax apply to them, within Skatteetaten's rates. The fee still does apply. Anything above the tax-free rates is treated as ordinary salary.