💰 Money in simple terms: salaries, taxes and ‘net’ amounts

💡 The financial side of life here is transparent if you break everything down: gross vs. net, how the tax system works, what ‘full tax’ is in December, and why holiday pay is paid in June. Below are clear guidelines on IT salaries, taxation for seasonal workers, and rules for calculating feriepenger (holiday pay), including the nuances of part-time employment. Everything is explained in simple language, with examples and links to primary sources.

💻 How much does a developer in Oslo earn ‘in hand’?

Let's take a typical gross salary as a rough estimate. According to the latest IT market reports, the average salary for developers is around 850,000 kroner per year before tax (there are also higher figures — over a million for members of professional unions and in senior roles).

Sources: market reviews and publications based on official earnings statistics.

What does this mean in real terms under the standard scheme? Let's do a rough calculation: fixed deductions are subtracted from the gross amount (personal deduction — 108,550 NOK in 2025 and the ‘minimum’ salary deduction, maximum 92,000 NOK), then 22% of the ‘total’ income is taken, social security contributions (7.7%) and progressive ‘step’ tax (trinnskatt) are added. For 850,000, this gives an approximate ~600,000 NOK per year net, i.e. about 50,000 NOK/month on average per year. In normal months, the figure is lower, and in June and November/December — higher due to the specifics of deductions (see below). The exact amounts depend on your situation — check for yourself using the Skatteetaten online calculator.

📈 Why does the net amount vary from month to month? In June, tax on holiday pay is not usually withheld, and at the end of the year, a ‘full tax’ applies: half is withheld in November or December. The annual tax does not change — it is simply spread over 10.5 months, which is why summer and December feel ‘fatter’.

🛠 What taxes does a seasonal worker pay?

If you are on a short-term contract and this is your first year, you will almost always be offered a PAYE scheme — a fixed 25% deduction (17.3% if you are exempt from local social security contributions). The pros are that there are no tax returns and you get your net pay instantly; the cons are that there are no deductions. From 2025, the upper limit for this scheme will be NOK 697,150 per year: if you exceed this, you will need to switch to the standard (progressive) taxation system. You can opt out of PAYE if the ‘regular’ system is more advantageous for you.

If you choose the regular rules, then the standard set applies: 22% “total” tax on the ‘adjusted’ base + 7.7% contributions + progressive trinnskatt on a five-step scale (with new thresholds and rates for 2025). To check the benefits of PAYE versus the ‘regular’ system, use the official calculator.

📅 How to calculate holiday pay and what changes when working part-time?

How they accumulate. Holiday pay (feriepenger) is accrued for the previous calendar year and is usually paid in June. The basic rate by law is 10.2% of last year's earnings; under collective agreements, for many it is 12% (equivalent to ‘5 weeks' holiday’). From the age of 60, the rates increase (12.5%/14.3%).

Taxes and the June ‘magic’. Holiday pay is taxed as income, but when paid in June, no deductions are usually made — which is why June is ‘fatter’. In the calculation, you may see ‘deduction of salary for vacation days’ — this is normal: vacation pay replaces salary for the period of rest. At the end of the year, there is a ‘full tax’ on regular salary — this is also about a shift in deductions, not a ‘gift’ from the state.

If you are employed part-time. The percentage remains the same — the base changes: holiday pay is calculated based on actual earnings for the previous year. If you worked 60% of the rate since July, you will receive a proportionally smaller amount. If you have moved to a new employer, they will pay you the holiday pay you have ‘accumulated’ with them; your former employer must settle any ‘unused’ holiday from your previous job. All these rules are enshrined in the law on holidays and explanations from the labour inspectorate.

The main thing is to separate gross from net and remember about seasonal deductions: June with holiday pay and December with ‘full tax’. For a ‘spherical’ estimate of your income, use your annual take-home pay as a guide, and if you want accuracy, five minutes on the tax calculator will solve everything. Seasonal workers find it convenient to start with PAYE and, if necessary, switch to the general rules. With part-time employment, everything is simple: the holiday pay percentage is the same, and the base is proportional to your actual earnings.

If you have any questions, write in the comments: we will help you calculate the ‘net’ amounts for your role and schedule.