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Commentary

2.1.2 Calculation of withheld tax

Norway

Employers calculate the amount of payroll withholding tax to be deducted from the earnings they pay based on the employee's tax deduction card. This amount is withheld from the employee's wages.

The employer's withholding calculation includes all kinds of pay and cash remuneration, including any supplement for working abroad, standby supplement, holiday pay and bonuses. Pay for a non-working period spent abroad that derives from work carried out in Norway (including the Norwegian Continental Shelf, NCS) is included when calculating

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