Invoice your clients without setting up a company. We handle the invoicing, tax, and payroll — you get paid as salary after tax. 4.9% administration fee.
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Three simple steps from invoice to salary.
Sign up in minutes. Enter your client details and the amount. We generate a compliant invoice and send it on your behalf.
When your client pays, we calculate employer's tax, income tax, and our 4.9% fee. We report to the tax authorities and issue your payslip.
Your net salary is transferred to your bank account. Payouts every Thursday, plus additional payouts when we receive funds. The money is ready to use — fully taxed, like a regular salary.
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.
Arbeidsgiveravgift (AGA) is not wasted money. When you are paid through Payout Partner as a frilanser, AGA funds important social benefits you would not receive as a sole proprietor (ENK).
Want to learn more? Freelancer guide on Altinn · Sykepenger for frilansere · Sykepenger for selvstendig
Our salary service is perfect for you. No company setup, no accounting hassle. You invoice, we handle everything, and you get paid as salary. Simple.
Get started with PoPAt higher earnings, it may make sense to register your own enkeltpersonforetak (sole proprietorship). You would avoid the 4.9% PoP fee and employer's tax — but you would also take on accounting, MVA reporting, and annual tax returns. You would pay higher trygdeavgift (~10.9% vs ~7.7%), receive only 80% sykepenger instead of 100%, and lose dagpenger rights. The break-even depends on your situation.
We recommend Fiken.no for accounting — and as a Payout Partner user, you get a discount. Log in to your PoP account to see how much.
Use our free invoicing softwareGreat — we are happy for you and support you in your journey! Use our free invoicing software to send invoices from your own company. Or consider invoicing through our salary service for specific assignments — you will get 100% sykepenger (vs 80%), dagpenger rights, and lower personal trygdeavgift.
Free invoicing softwareYour invoice may contain different components, each handled differently for tax purposes.
The hours you bill — your rate times your time. This is taxable salary, and it is what income tax and employer's tax are calculated on.
Tips, add-ons and bonuses on top of your work. Fully taxable salary, exactly like your work. (Extras are added to your work line; benefits are reported as a bonus — the payout is identical.)
Driving your own car for an assignment. Tax-free up to 3.50 kr/km — keep a log of date, purpose, route and distance. Anything above the rate is added to your taxable salary.
Meals on qualifying work travel. Tax-free up to the day rate set by Skatteetaten (200 kr for 6–12 hours, 400 kr over 12 hours). Anything above is taxed.
Documented out-of-pocket costs — materials, tickets, tools. Reimbursed against receipts with no tax; only the 4.9% admin fee applies.
Money you take as work is taxed. Money that reimburses a real cost you paid is not. So if you spent money doing the job — fuel, meals, materials — claim it as mileage, diet or an expense, and you keep about 95 kr of every 100 instead of about 62 kr after tax.
What you keep from 100 kr spent doing the job. Reimbursements are tax-free — only the flat 4.9% fee applies, never income tax or employer's tax.
One rule keeps it tax-free: it must be a genuine, documented work cost — never relabelled income. Keep your receipts, and for mileage keep a log of date, purpose, route and distance.
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.
Anyone doing freelance work in Norway without a registered company. Perfect for side jobs, gig work, interpreting, consulting, and more.
Everything: invoicing, employer's tax reporting, income tax calculation, payslip generation, and customer support.
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, we start processing your salary.
Whether you freelance with or without a company, Payout Partner handles the paperwork so you can focus on the work.
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