Exemption Card

Exemption Card (Frikort) – Dividing Between Employers

To allocate your tax-free amount between multiple employers, you must:

1. Have an exemption card (frikort)

2. Be an online user

How to Adjust Your Tax Card / Exemption Card

1. Log in to PayoutPartner

2. Find the company/employer you are going to or have worked for in the list

3. Set the amount you plan to earn from this employer (e.g., 1,250 NOK)

   • If you have multiple employers, divide the amount among them

   • The total cannot exceed 60,000 NOK

   • If you’ve already earned a salary from a business, the minimum amount already earned must be included

4. Add the planned earnings for each job in the right column

5. Press Send

If you do not adjust your exemption card before the salary period, the employer is obligated to tax 50% of the total earned amount

https://www.skatteetaten.no/person/skatt/skattekort/frikort/del-frikortet-pa-flere-arbeidsgivere/