Two ways to use Payout Partner. Choose the one that fits your situation.
Of the invoice amount (excl. VAT). No monthly fee.
Free invoicing software. No fees, no limits.
The 4.9% on the salary service covers the whole job — from sending the invoice to issuing your payslip. Nothing is deducted until your client has paid.
Many assignments include more than just your hours. Expenses, per diem (diett) and mileage are never treated as work income — so no income tax and no employer's tax apply, only our flat 4.9% fee. Here is how each one flows through the same 12,000 kr assignment (20 hours at 600 kr).
You paid 1,500 kr for materials and kept the receipt.
Documented with a receipt and reported including VAT. It is tax-free — no income tax, no employer's tax — but carries the same flat 4.9% fee as everything else.
Two long day-trips for a client, each over 12 hours.
Per diem is tax-free within Skatteetaten's official rates. The flat 4.9% admin fee applies to the whole invoice.
You drove 200 km to reach the client.
Mileage is tax-free at 3.50 kr/km within Skatteetaten's official rate. The flat 4.9% admin fee applies to the whole invoice.
Representative figures for illustration. Per diem and mileage are tax-free within Skatteetaten's official rates; the amounts shown reflect rates as of 2026, and your income tax depends on your tax card. See skatteetaten.no for current limits.
We believe in full transparency — nothing hidden, every krone accounted for. Here is exactly what happens to a 100,000 kr work invoice, using a standard 25% tax card as the example.
VAT is added on top of your invoice, paid by your client, and passed straight on to the state — it never comes out of your salary. The standard rate is 25%, but the correct rate depends on the kind of work you do: some types of work use a reduced rate, and some are exempt from VAT entirely. We apply the right rate for your assignment and report it for you.
No. On the salary service, 4.9% of each invoice (excl. VAT) is the only charge, and it is taken at payout once your client pays. The invoicing software for your own company is completely free. No monthly fees, no setup fees, no per-invoice charges.
Only when your client pays. The 4.9% is deducted from the invoice amount at payout — never up front, and never if the invoice goes unpaid.
Yes. If you invoice through your own company (ENK or AS), the invoicing software is free with no limits. You pay nothing to Payout Partner and handle your own tax and MVA.
It doesn't. VAT is added on top of your invoice, paid by your client, and passed straight to the state. The 4.9% fee is calculated on the invoice amount excluding VAT.
Want the full picture of how your payout is calculated? See the salary service
