Slik fungerer lønnseksternalisering
When you use Payout Partner's salary service, you create an invoice to your client through our platform. The client pays Payout Partner directly. Once we receive payment, we process it as payroll: we calculate and withhold the required taxes and contributions, then pay the remaining amount to your bank account as salary.
This means you receive a proper payslip with each payment, and all tax obligations are handled automatically. You do not need to register a company, file tax returns for business income, or deal with VAT reporting.
Arbeidsgiveravgift (AGA)
In Norway, employers are required to pay arbeidsgiveravgift (AGA) on salaries. The standard rate is 14.1% of gross salary. This is a cost paid by the employer — in this case, Payout Partner — on top of the salary amount.
When Payout Partner calculates your payout, AGA is deducted from the invoice amount before calculating your salary. This is the same deduction any employer in Norway would make. The AGA is reported and paid to the tax authorities by Payout Partner on your behalf.
Skattetrekk
Payout Partner withholds income tax from your salary based on your tax card (skattekort). When you register with the platform, we retrieve your tax information from the Norwegian Tax Administration. Your tax rate is determined by your tax card, which takes into account your total expected income and deductions for the year.
The withheld tax is paid directly to the tax authorities each month. At the end of the year, this withheld amount is reconciled in your tax return just like any other employment income.
Lønnslipper og dokumentasjon
For every payment, you receive a detailed payslip showing the gross amount, tax deductions, AGA, Payout Partner's service fee, and the net amount paid to your account. These payslips are available in your Payout Partner dashboard and can be downloaded as PDF.
At the end of the tax year, Payout Partner issues an annual income statement (arsinntektsoppgave) that is reported to the tax authorities and appears in your pre-filled tax return. This means your freelance income through Payout Partner is automatically included in your tax assessment.
Rapportering til myndighetene
Payout Partner handles all mandatory reporting to Norwegian authorities on your behalf. This includes monthly a-melding filings (the combined report for employment, income, and tax information), bi-monthly AGA payments, and annual income reporting.
You do not need to interact with Altinn for your freelance income when using Payout Partner. Everything is reported under our organisation number, with you listed as an employee. This is fully compliant with Norwegian tax law and gives you the same protections as any other employee in Norway.