December 15, 2025
The most significant change is that employers will no longer need to maintain a separate blocked bank account for withholding tax (skattetrekkskonto). The option to use a bank guarantee as an alternative will also be removed.
Although the new rules take effect on 1 January 2026, salary payments made in 2025 must still be settled according to the previous regulations.
At the same time:
From 2026 onwards, the a-melding will include an additional mandatory element:
the reporting of the salary payment date.
The payment date determines the deadline for withholding tax payments.
If the date reported in the a-melding does not match the actual payment date, the system will assign the wrong deadlines, which can result in tax arrears.
Beginning in 2026, employers will no longer be able to use a bank guarantee instead of maintaining a skattetrekkskonto.
After the 6th term for 2025 has been settled, some funds may still remain in the account.
Companies that typically hold a higher balance on their skattetrekkskonto should plan this in advance.
The reform coming into force in 2026 represents a significant change for employers in Norway. Proper preparation, including handling the transitional period and updating internal systems, will ensure that daily payroll and accounting routines become simpler and more efficient.
The team at Novum Økonomi AS has extensive experience assisting both Norwegian and international companies with payroll, tax reporting, and employer obligations. We are ready to guide your company safely through the 2026 changes — without stress and without errors.
This article explains step by step what is changing, which obligations remain, and how to prepare your company to avoid penalties and delays.
1. Abolition of the skattetrekkskonto – what changes in 2026?
The most significant change is that employers will no longer need to maintain a separate blocked bank account for withholding tax (skattetrekkskonto). The option to use a bank guarantee as an alternative will also be removed.
As of 1 January 2026:
- funds will no longer be blocked on a dedicated account,
- employee income tax advances (forskuddstrekk) must be paid directly to the Norwegian Tax Administration (Skatteetaten),
- the payment deadline will be the first working day after the salary payment date.
This simplifies cash flow for companies, but at the same time shortens the period in which employers must settle the withholding tax.
2. January 2026 is a transitional month – what must you remember?
Although the new rules take effect on 1 January 2026, salary payments made in 2025 must still be settled according to the previous regulations.
What does this mean in practice?
- The payment for the 6th term for 2025 must be made from the existing skattetrekkskonto by 15 January 2026.
At the same time:
- from the first salary payment in January 2026, forskuddstrekk must be transferred directly to Skatteetaten,
- employers need to update the account number in their payroll systems.
This is a critical moment in the transition. Incorrect settlements may result in penalties, interest, and follow-up questions from the authorities.
3. New requirement in the a-melding – reporting the salary payment date
From 2026 onwards, the a-melding will include an additional mandatory element:
the reporting of the salary payment date.
Why is this important?
The payment date determines the deadline for withholding tax payments.
If the date reported in the a-melding does not match the actual payment date, the system will assign the wrong deadlines, which can result in tax arrears.
4. Bank guarantee discontinued – a single model for all employers
Beginning in 2026, employers will no longer be able to use a bank guarantee instead of maintaining a skattetrekkskonto.
All employers — Norwegian and foreign — will use the same unified model for withholding tax payments.
5. What happens to the funds remaining in the skattetrekkskonto?
After the 6th term for 2025 has been settled, some funds may still remain in the account.
Refund rules:
- Amounts below NOK 12,000 will be refunded automatically after 10 April 2026.
- Amounts of NOK 12,000 or more will require a refund application submitted to the authorities.
Companies that typically hold a higher balance on their skattetrekkskonto should plan this in advance.
Checklist for employers and accounting offices
✔️ Pay the 6th term for 2025 from the current skattetrekkskonto (by 15 January 2026).
✔️ From January 2026, transfer forskuddstrekk directly to Skatteetaten.
✔️ Update the account number in payroll and banking systems.
✔️ Report the salary payment date in the a-melding.
✔️ Apply for a refund of remaining funds (if applicable).
Summary
The reform coming into force in 2026 represents a significant change for employers in Norway. Proper preparation, including handling the transitional period and updating internal systems, will ensure that daily payroll and accounting routines become simpler and more efficient.
Need support?
The team at Novum Økonomi AS has extensive experience assisting both Norwegian and international companies with payroll, tax reporting, and employer obligations. We are ready to guide your company safely through the 2026 changes — without stress and without errors.
📩 Contact us: office@novum.no
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