💼 Taxes for seasonal workers and interns: basic concepts — simple and to the point

If you are going abroad for a season or an internship, the tax situation is fairly straightforward. The main thing is to understand whether you fall under the simplified PAYE scheme (a fixed 25% from each payment) or the general rules with tax returns and deductions. Below is a brief overview without the legal jargon: what exactly will be deducted from your salary, what steps are important for EU and non-EU citizens, and what dates to mark in your calendar so you don't miss anything.

💵 What taxes does a seasonal worker pay?

There are two options: PAYE or general rules.

• PAYE (when beneficial and applicable): 25% is deducted from each payment; if you are exempt from contributions to the local social security system (e.g. with an A1 certificate), the rate is 17.3%. Most new foreign workers automatically fall under this scheme. The income limit for PAYE in 2025 is 697,150 kr (including holiday pay and taxable compensation). If you exceed the limit or want deductions, switch to the general rules. Under PAYE, no tax return is filed — you will receive an annual ‘квиток’ statement of the amounts paid.
• General rules: progressive tax + social security contributions (calculated according to the usual scheme), deductions are possible; you must file a tax return by 30 April. You can use an online calculator and your skattekort (tax card) to calculate your tax.
• Exceptions by industry: seafarers and some offshore workers have special regimes; PAYE does not usually apply to them.

Whatever you choose, you will need a tax deduction document (skattekort). This can be obtained online or by visiting the tax office; if you do not have a local ID number, you will be issued a D-number.

🎓 What is important for interns from the EU/non-EU to know?

• Right to work: EU/EEA citizens only need to register and obtain a skattekort; non-EU citizens first need a valid residence permit and then a tax card. In both cases, a tax deduction card is required to work.
• Paid internship = taxable salary. If you are paid a salary/hourly rate or receive taxable compensation, the PAYE or ‘general’ rules apply, as for regular employees. If the internship is unpaid, there is no ‘zero’ tax, but keep in mind the immigration and labour requirements for the internship format (these are separate).
• Social security and 17.3% tax rate. If you pay contributions in your home country (e.g. using form A1) and are exempt from local contributions, PAYE will deduct 17.3% instead of 25%. Check this when you get your skattekort.
• Practical information: if you are staying for less than 6 months, you will usually be assigned a D-number; you can register online for an appointment for identification and to obtain a card. Your employer can also initiate the issuance of a card based on your offer.

📅 How not to miss key reporting deadlines?

• Tax return (skattemelding): the deadline for individuals is 30 April (you can request an extension in advance). If you are on PAYE, you do not need to file a tax return — you will receive a tax receipt instead.
• Switching from PAYE to ‘general’: you can opt out of PAYE for 2025 from 16 December 2024 until 31 December 2028. Important: the decision cannot be reversed within the same tax year.
• Tax card and deductions: if your income/conditions change (rate, hours, accommodation, etc.), update your skattekort, otherwise the deductions will be incorrect. Use the official tax calculator to estimate your tax liability.

Note: the a-melding report is a monthly obligation of the employer (by the 5th of the month); the employee does not submit it, but it is used to calculate your payments/deductions to the tax office.

✅ Short checklist for seasonal workers/interns

1. 1–2 weeks before starting: check whether you need a D-number, register with the tax office and obtain a skattekort.
2. When starting employment: choose the regime — PAYE 25% (or 17.3% if exempt from contributions) or ‘general rules’ with possible deductions. If your annual income may exceed 697,150 kr, it is better to choose ‘general’ right away.
3. During the process: update your skattekort if there are any changes; keep your payslip.
4. Next spring: if you are not on PAYE, check and file your tax return by 30 April (or request an extension). If you are on PAYE, just check your tax receipt. The logic is simple: for a ‘short stay’ and a fixed income, PAYE is often advantageous (deductions from salary, no reporting), for a longer/higher income — general rules with deductions and a tax return.

It is important for interns to obtain their skattekort/D-number on time, check their right to work (for non-EU citizens) and, if they have an A1, confirm their exemption from local contributions. Set a reminder for 30 April and your ‘season’ will pass without any surprises.