Accrual, payment and settlement
Holiday pay in Norway
Employees accrue holiday pay on tax-liable wages so funds are available when unpaid holiday is taken.
Network North rates
12% of tax-liable wages. Employees aged 60 or over accrue an additional 2.3%. The annual holiday entitlement is 25 days, with five additional days from age 60.
When holiday pay is paid
Holiday pay is normally paid in May of the year after it is earned. It may be paid earlier on request when the employee has booked or is taking holiday. Any remaining balance is settled when employment ends.
Holiday itself is unpaid. Hourly paid employees do not receive ordinary wages for hours not worked while on holiday.
How the balance works
Accrued holiday pay is a monetary entitlement and is not reduced by the number of holiday days taken. The payslip shows accrual and any amount paid.
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