Can I Be Employed and Run My Own Business at the Same Time in Norway?

Q: Do I have to inform my employer that I have started a business?

The rules do not set one general obligation to report every business to your employer. However, you must follow your contract, internal rules, and your duty of loyalty. If the business is in a similar industry, involves your employer's clients, or may affect your job, talking to your employer is practically necessary.

Q: Can I work in my own ENK and pay myself a salary?

No. The ENK owner is not an employee of their own business and does not pay themselves a salary. Taking money out of an ENK is a private withdrawal, and tax is based on the business profit.

Q: Does employment reduce the tax on my business?

Employment does not automatically reduce the tax on your business. With an ENK, income from employment and profit from the business affect your combined personal tax return. Salary from employment may push additional ENK profit into a higher trinnskatt bracket.

Q: Does a side business give me the right to dagpenger?

Income from an ENK as a selvstendig næringsdrivende (self-employed person) does not give the right to dagpenger (unemployment benefit). The right to dagpenger may come from employment with an employer or from salary paid by your own AS, if you meet NAV's conditions.

Q: Is sick pay calculated separately from employment and business income?

Yes. When you combine employment and business activity, sykepenger (sick pay) is calculated separately under the rules for employees and separately under the rules for self-employed persons. For the self-employed, standard coverage starts from the 17th day of illness and amounts to 80% of the base amount.

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In this article, we explain how combining employment with your own business works in Norway, what to check in your employment contract, and how to plan taxes, VAT, and basic bookkeeping.

Can you combine employment and your own business in Norway?

Yes, in Norway you can be employed and run your own business at the same time. You can be an arbeidstaker (employee) for one employer and at the same time run an ENK or own and run an AS.

The key is to separate the roles:

as an employee, you receive lønn (salary),
in an ENK, you are the business owner and work for yourself,
in an AS, you can be the owner of the company, a board member, and at the same time an employee of your own company.

However, this combination requires you to keep an eye on three areas: your relationship with your current employer, taxes, and business obligations. Having a job does not remove any of your obligations as a business owner.

ENK or AS when working full time?

In practice, the choice usually comes down to two forms: ENK or AS. Both can be combined with employment, but they work differently from a tax, legal, and organizational perspective.

Topic	ENK	AS
Owner status	The owner is self-employed	The company is a separate entity, and the owner is a shareholder
Salary for the owner	The ENK owner does not pay themselves a salary	The owner can be employed by their own AS and take a salary
Liability	The owner is personally liable for the company's obligations	The owner's liability is generally limited to the capital
Starting capital	No minimum share capital	The minimum aksjekapital (share capital) is NOK 30,000 in 2026
Tax	You report ENK profit in your personal tax return	The AS pays tax on profit, and the owner reports salary or dividends
Typical use	Simpler side business after hours, lower risk	Higher risk, hiring plans, investors, separating private assets

Employment + ENK

ENK, or enkeltpersonforetak (sole proprietorship), is closely tied to the owner. The ENK owner cannot be an employee of their own ENK and does not pay themselves a salary. Money transferred from the ENK to a private account is a private withdrawal from the business, and tax is calculated on the business result, meaning income minus costs.

An ENK can employ other people. In that case, the ENK becomes an employer and must handle payroll, tax withholding, and reporting.

Employment + AS

AS, or aksjeselskap (Norwegian limited liability company), is a separate legal entity. The company itself is the taxpayer and is responsible for its obligations. The owner reports privately what they receive from the company as salary or dividends.

If you pay yourself a salary as the owner of an AS, the company becomes your employer. That means payroll obligations: forskuddstrekk (tax withheld from the employee's salary), arbeidsgiveravgift (employer's contribution), and a-melding (monthly payroll and employment report). This a-melding must be submitted every month when the company pays salary.

If you are considering which form to choose, you can find a fuller comparison in the article ENK or AS - which business form should you choose in Norway?

What should you check with your current employer?

In Norway there is no general ban on running a business alongside employment, but as an employee you have a duty of loyalty to your employer. Your side business should not harm your employer's interests, compete with them, or use their clients, secrets, or equipment.

Before registering a business, check:

your employment contract,
your employer's internal regulations,
clauses about bierverv or sidearbeid (additional work),
confidentiality clauses,
rules on contact with your employer's clients,
bans on using your employer's tools, car, materials, or company accounts,
industry requirements for permits, notifications, or authorization.

Pay special attention to a konkurranseklausul (non-compete clause). After employment ends, such a clause must meet the requirements of arbeidsmiljøloven chapter 14 A, including being in writing and lasting no longer than 1 year after the employment relationship ends.

It is worth talking to your employer before you start taking on jobs in a similar industry. If you work in a completely different field, the risk of conflict is usually lower, but you still need to watch your working hours, rest, and the quality of your employment work.

How do you prepare to combine employment and a business?

The safest approach is to treat it as a short decision process: first the relationship with your employer, then the business form, and only then sales and invoices.

Check your employment contract

Find out whether you have clauses about additional work, confidentiality, clients, conflicts of interest, or non-compete restrictions.

Assess the nature of the assignments

Check whether you work on your own account and at your own risk, or whether in practice you are doing work like an ordinary employee.

Choose ENK or AS

ENK suits simpler side businesses, while AS is better for higher risk, hiring the owner, or business growth.

Submit Samordnet registermelding and obtain an organisasjonsnummer.

Set up taxes and bookkeeping

For an ENK, enter the expected profit in your skattekort, and for an AS, prepare payroll handling if you pay yourself a salary.

Keep track of the VAT threshold

Monitor net sales over a 12-month period and register the business once you exceed NOK 50,000 in VAT-liable sales.

If you are just getting started, you may also find the article You started a business in Norway? Remember this!

FAQ - frequently asked questions

Do I have to inform my employer that I have started a business?

Can I work in my own ENK and pay myself a salary?

Does employment reduce the tax on my business?

Does a side business give me the right to dagpenger?

Is sick pay calculated separately from employment and business income?

Summary

You can be employed and run your own business at the same time in Norway, but you must separate your role as an employee from your role as a business owner or AS shareholder.
With an ENK, you do not pay yourself a salary, but report business profit in your personal tax return. With an AS, you can be employed by your own company.
Before you start, check your employment contract, duty of loyalty, non-compete rules, taxes, the NOK 50,000 VAT threshold, and basic bookkeeping obligations.

If you need help combining employment and your own business in Norway, call us at +47 21 38 38 21. We help you organize taxes, VAT, and business obligations.

Article author: Marcin - marcin@efirma.no