ECONOMY AND VACATION
It is important to know the rules connected to salary /pocket money, vacation and vacation pay. Even though it can be difficult to talk about, it is important to talk about this when the contract is being made to avoid disagreements later.
• 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). However, 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. If the au pair pays too little in tax, this will be collected by the Tax Office. This works the same way as for Norwegian citizens.
The Vacation Act regulates the au pair-scheme and the au pair is entitled to 25 working days of vacation each calendar year. If the au pair starts after 30th September, he/she has the right for 6 working days vacation within the current year. 3 weeks should 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 and vacation pay.
• Vacation Pay is 10,2 % of income before tax, including the value of accommodation. The value is set by the Tax Administration and can be found here.
• When the au pair is on vacation, he/she will not be paid salary/pocket money but should instead be paid vacation pay. Keep written documentation of how much is being paid.
• When the contract period is over, earned vacation pay should normally be paid together with the last salary.