It is important to know the rules connected to salary /pocket money,vacation and holiday pay. Even though it can be difficult to
talk about, it is important to talk about this when the contract is being made.
• The au pair shall receive in salary/pocket money a minimum of 5900 NOK before tax per month. If the host family pay the minimum amount, it must be increased according to UDI rates which may change yearly.
• Salary/pocket money is taxable, and the host family should deduct tax from the payment and pay to the Tax Office. It is the au pair`s responsibility that tax is paid.
• The tax deduction card is available electronically at Skatteetaten.no.
• The host family should give the au pair a pay slip and pay regularly.
• The au pair normally has the right of a 10% reduction of tax (standardfradrag for utelandske arbeidstakere) , but he/she needs to apply the Tax Office for this.
• If the au pair pays too much tax, this will be returned by the Tax Office and vice versa, in the same way as for Norwegian citizens.
The Holiday Act is regulating the au pair scheme and the au pair has the right for 25 working days of holiday per year. If the au pair starts after 30th September, he/she has the right for 6 working days of holiday. 3 weeks can be in June-September if the au pair wants.
• The same rules apply if the Au Pair changes host family.
• We recommend planning and having a written agreement of vacation beforehand.
• Holiday Pay is 10,2 % of income before tax, including the value of lodging. The value is set by the Tax Office to be 87 NOK in 2017, 88 NOK in 2018 and 89 NOK in 2019.
• When the au pair is on vacation, he/she will not be paid salary/pocket money but can be paid Holiday Pay. Keep written documentation of how much is being paid.
• When the au pair ends the stay, earned holiday pay should normally be paid together with the last salary.