Frequently asked questions
What is Payout Partner?
Payout Partner is an invoicing and payment platform for freelancers in Norway. We offer two services: invoice without a company (we handle payroll, tax, and employer obligations for a 4.9% fee) and free invoicing software for those who have their own company (ENK or AS).
How does invoicing without a company work?
When you invoice without a company, Payout Partner acts as the invoicing entity. We send the invoice to your client using our organisation number, collect the payment, deduct employer's tax (AGA), income tax, and our 4.9% administration fee, then pay you the remaining amount as salary. You receive a payslip and we report everything to the tax authorities.
What does it cost?
If you invoice without a company, the administration fee is 4.9% of the invoice amount (excluding VAT). If you invoice with your own company, the invoicing software is completely free. There are no monthly fees, no setup fees, and no hidden costs.
Who can use Payout Partner?
Anyone doing freelance work in Norway can use Payout Partner. You do not need a registered company. Our platform is popular with translators, consultants, tutors, creatives, gig workers, and anyone taking on short-term assignments. If you have your own ENK or AS, you can use our free invoicing software instead.
How quickly do I get paid?
We process payouts every Thursday on a regular schedule, plus additional payouts when we have received a substantial amount of funds. Once your client pays the invoice, you typically receive your salary within a few business days.
Do I need to register a company?
No. That is the core benefit of our 'invoice without a company' service. Payout Partner invoices on your behalf using our organisation number. You receive payment as salary after tax. If you do have a company, you can use our free invoicing software to send invoices from your own organisation number.
What about VAT?
When you invoice through Payout Partner's salary service, MVA is charged on all work and paid to Skatteetaten by us — you do not need to think about it. If you invoice with your own company, you must handle MVA yourself: registration is required once you exceed NOK 50,000 in taxable sales within 12 months. Below that threshold you do not charge MVA, but you also cannot claim MVA back on expenses.
Can I invoice international clients?
Yes. Payout Partner supports invoicing to clients both in Norway and internationally. For international invoices, different VAT rules may apply. The platform handles the correct formatting and requirements.
Does Payout Partner support EHF invoicing?
Yes. EHF (Electronic trade format) is required when invoicing public sector organisations in Norway. Payout Partner can send EHF invoices through the Peppol network, ensuring your invoices meet all format requirements for government clients.
What is the difference between having a company and receiving salary?
With a company (ENK or AS), you receive the full invoice amount and handle taxes, accounting, and reporting yourself. With Payout Partner's salary service, we handle all employer obligations — you receive a net salary after tax and AGA deductions. The salary option is simpler but has the 4.9% fee. For income under roughly NOK 200,000 per year, the salary option is often more practical.
How do tax deductions work?
When you receive payment as salary through Payout Partner, we deduct tax according to your tax card (skattekort). The correct income tax is withheld and reported to the Norwegian Tax Administration, so you do not need to file anything extra — the withholding mechanics work the same way they do for any salaried income.
Is Payout Partner safe and legitimate?
Yes. Payout Partner is operated by Payout Partner AS, a registered Norwegian company (org. no. 922 810 699) based in Oslo. We are fully compliant with Norwegian employment law, tax regulations, and accounting requirements. Over 10,000 freelancers have used the platform to send more than 180,000 invoices.
Do I get pension and sick pay benefits?
Yes, but with frilanser-specific rules. Payout Partner is not your employer — you are a frilanser, a separate legal category in Norway between employee and self-employed. As a frilanser receiving salary you build up rights in the Norwegian National Insurance Scheme (folketrygden): sykepenger from day 17 (not from day 1 as for regular employees), pension entitlements via folketrygden (but no automatic occupational pension / OTP), and dagpenger on certain conditions. This is still a meaningful advantage over invoicing through your own ENK, which gives you weaker folketrygd rights.
Can businesses use Payout Partner for payroll outsourcing?
Yes. Businesses that work with freelancers can use Payout Partner as a payroll outsourcing solution. Instead of managing freelancer contracts, tax reporting, and employer obligations themselves, businesses can have their freelancers invoice through Payout Partner. This simplifies compliance and reduces administrative overhead.
What about holiday pay (feriepenger)?
Freelancers do not receive separate holiday pay by default. Holiday pay (feriepenger) in Norway is not extra money — it is a portion of your regular salary that your employer withholds each month and pays out the following summer. Since freelancers are paid per assignment and not on a fixed monthly salary, there is no monthly withholding to accumulate. This is how it works for all freelancers, not just through Payout Partner. Your tax card is adjusted so that less tax is deducted during the holiday pay period, which means the net effect on your annual income is similar.
Why is less tax withheld in June and around Christmas?
In Norway, tax withholding is reduced in June (the holiday-pay period) and waived for either the second half of November or the first half of December — to make room for feriepenger and Christmas spending. The effect is already built into your tax card, so total annual tax still comes out right. Payout Partner withholds according to your tax card, so if you receive salary in these periods the rates adjust accordingly. For frilansere without regular payouts the benefit does not spread month by month, but the annual total still works out.
Can I use frikort (tax-exemption card) through Payout Partner?
Yes. Frikort is a tax card for anyone earning less than NOK 100,000 in 2026 — with a frikort, no income tax is withheld until you pass that threshold. If you had a frikort in 2025 you get one automatically for 2026. When you register with Payout Partner, we fetch your tax card directly from Skatteetaten, so frikort is applied automatically. You order frikort yourself at skatteetaten.no if you do not already have one.
Can I get unemployment benefits (dagpenger) if my assignments dry up?
On certain conditions, yes. Through Payout Partner you are a frilanser (not a regular employee) — a distinct category in folketrygden between arbeidstaker and selvstendig næringsdrivende. Frilansere may qualify for dagpenger, but the rights are not as extensive as for regular employees. NAV assesses the application based on total work income over the last 12–36 months. Contact NAV to clarify your specific situation.
I am a foreign national without a Norwegian national ID — can I use Payout Partner?
Yes, but you must first obtain a D-number. A D-number is a temporary identification number issued by Skatteetaten to foreign persons without a Norwegian national ID who need to work or report to Norwegian authorities. You must appear in person at one of Skatteetaten's selected tax offices for ID verification, with a valid passport or national ID card and documentation of your work assignment. Once you have a D-number and tax card, register with Payout Partner as usual.
What is an occupation code (yrkeskode), and why does Payout Partner ask for it?
Yrkeskode is a 7-digit code from SSB's occupational classification that must be reported in the a-melding for every employment relationship, including frilansere. The code describes what you actually do in your work — not your title or education. When Payout Partner pays out salary for an invoice, we must report the correct yrkeskode to Skatteetaten and SSB. At registration you tell us what kind of work you do and we pick the best-fitting code. You can change it later if the type of work changes.
Am I covered by occupational injury insurance (yrkesskadeforsikring) through Payout Partner?
No. Frilansere are a distinct legal category in Norway — between employee and self-employed — and the payer (oppdragsgiver) has no legal obligation to arrange yrkesskadeforsikring for frilansere. Folketrygden covers approved occupational injury in the usual way, but if you want extended coverage you need to take out frivillig yrkesskadetrygd through NAV or a private policy yourself.
Can I get a mileage allowance (kilometergodtgjørelse) for driving to assignments?
Yes — if you use your own car for an assignment, you can claim a tax-free mileage allowance of NOK 3.50 per kilometre (2026 rate, also for electric cars). For the amount to be withholding-free you must submit a driving report (kjørerapport) showing date, start and end point, purpose and number of kilometres. Add the amount as an expense line on the invoice and we pay it out tax-free with your salary. Rates follow the Tax Directorate's annual advance rates (forskuddssatser).
Can I get a subsistence allowance (diett) for travel?
Yes, within the Tax Directorate's 2026 rates: NOK 400 per day for day trips over 12 hours without overnight stay, and NOK 452 per day for private overnight accommodation. For day trips the assignment location must be more than 15 km from the starting point and the trip must last more than 6 hours. Document the trip with date, destination and purpose, and add the diett amount as an expense line on the invoice.