Carrying out attachment of earnings

Claims forming the basis for the attachment of earnings could for example be

• unpaid taxes
• municipal taxes
• value added tax (VAT)
• maintenance debts
• fines
• etc.

Public authorities that can issue attachments of earnings include ordinary enforcement officers (i.e. a sheriff or deputy sheriff) or the Tax Administration.

You're obliged to carry out attachment of earnings

As an employer, you're obliged to implement attachment of earnings, without regard to your employee’s wishes. If you do not carry out the attachment of earnings in accordance with the order, you may be held liable for the amount you've failed to deduct.

The attachment of earnings must be deducted in addition to the regular withholding tax. The deduction must be made in accordance with the order when you pay out or otherwise settle salary or other remuneration or benefits.

Deduction order

If an employee has been charged with an attachment of earnings order, you will receive a deduction order. The order will state how much you must deduct and how long the attachment will last.

The public authority that issued the attachment of earnings order calculates the amount to be deducted and determines the period over which the deductions are to be made. The deduction can be a fixed monthly amount or specified as a percentage of the employee's salary.

If the employee leaves his or her job while the attachment of earnings are ongoing, you're obliged to notify the Tax Administration.

Changing attachments of earnings

The employee can appeal against the attachment of earnings, for example if the deduction has been set too high. The employee can also apply to have attachment of earnings changed if there has been significant changes to the employee's financial situation. If the attachment of earnings are changed, the Tax Administration will notify you.

How to pay

You must deposit attachment of earnings concerning tax claims in the tax deduction account together with the witholding tax. Payments are made periodically. The deadlines are the same as for withholding taxes.

Generate a KID number and find the bank account number

If you do not deduct withholding tax and therefore do not have a tax deduction account, the deducted amount must be paid in accordance with the deduction order.

Reporting attachments of earnings

Attachment of earnings to cover tax claims must be reported in the a-melding.

The payment dates are split over six terms. The due date is the 15th day of each month following the end of a period.

What not to report in the a-melding

You do not report attachment of earnings issued by the Tax Administration to cover other claims, for example VAT, excise duties, customs duties, etc., in the a-melding. These must be paid using a KID number. You can find a complete overview of claims that are not reported in the a-melding in section 14-5-11 of the Tax Payment Regulation (in Norwegian only).

Attachment of earnings to cover tax claims related to payments to self-employed persons and payments/remunerations other than those reported in the a-melding, must be submittet in settlement lists.