[{"data":1,"prerenderedAt":1156},["ShallowReactive",2],{"article-en-can-i-hire-my-wife-or-husband-in-my-company":3,"footer-articles-en":1147},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":1140,"_id":1141,"_source":1142,"_file":1143,"_stem":1144,"_extension":1145,"sitemap":1146},"/news/can-i-hire-my-wife-or-husband-in-my-company","news",false,"","Can I hire my wife or husband in my company?","Find out when you can hire a spouse in a Norwegian company, how it works in ENK and AS, and what obligations the employer has.","2026-08-03","Employees","/assets/images/blog/can-i-hire-my-wife-or-husband-in-my-company.jpg",{"type":14,"children":15,"toc":1119},"root",[16,24,34,39,59,66,97,225,239,245,257,276,363,368,375,393,398,421,426,466,472,491,496,523,533,539,544,549,554,616,635,641,826,837,849,855,874,879,907,912,950,961,984,990,996,1001,1007,1012,1018,1035,1041,1046,1052,1057,1063,1092,1105],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"can-i-hire-my-wife-or-husband-in-my-company",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"I have an ENK in Bergen and my wife has been helping me with jobs since January. I wanted to register her as an employee and pay her a salary, but I’m afraid I did it wrong!",{"type":17,"tag":29,"props":35,"children":36},{},[37],{"type":23,"value":38},"This is one of the most common questions in small family businesses in Norway. A spouse helps with assignments, answers phones, manages the calendar, cleans up after work, or handles customers independently. It is natural to ask whether such a person can be treated like an ordinary employee.",{"type":17,"tag":29,"props":40,"children":41},{},[42,44,50,52,57],{"type":23,"value":43},"In this article, we explain what hiring a wife or husband looks like in ",{"type":17,"tag":45,"props":46,"children":47},"strong",{},[48],{"type":23,"value":49},"ENK",{"type":23,"value":51}," and ",{"type":17,"tag":45,"props":53,"children":54},{},[55],{"type":23,"value":56},"AS",{"type":23,"value":58},", how to account for a spouse’s work in a sole proprietorship, and what obligations arise when a spouse becomes an employee in a company.",{"type":17,"tag":60,"props":61,"children":63},"h2",{"id":62},"does-the-business-structure-determine-whether-you-can-hire-a-spouse",[64],{"type":23,"value":65},"Does the business structure determine whether you can hire a spouse?",{"type":17,"tag":29,"props":67,"children":68},{},[69,71,75,77,83,85,89,90,95],{"type":23,"value":70},"Yes. In practice, the key question is whether you run an ",{"type":17,"tag":45,"props":72,"children":73},{},[74],{"type":23,"value":49},{"type":23,"value":76}," (",{"type":17,"tag":78,"props":79,"children":80},"em",{},[81],{"type":23,"value":82},"enkeltpersonforetak",{"type":23,"value":84},", sole proprietorship) or an ",{"type":17,"tag":45,"props":86,"children":87},{},[88],{"type":23,"value":56},{"type":23,"value":76},{"type":17,"tag":78,"props":91,"children":92},{},[93],{"type":23,"value":94},"aksjeselskap",{"type":23,"value":96},", Norwegian limited company). The rules are different because an ENK is directly tied to the owner as a person, while an AS is a separate legal entity.",{"type":17,"tag":98,"props":99,"children":100},"table",{},[101,130],{"type":17,"tag":102,"props":103,"children":104},"thead",{},[105],{"type":17,"tag":106,"props":107,"children":108},"tr",{},[109,115,120,125],{"type":17,"tag":110,"props":111,"children":112},"th",{},[113],{"type":23,"value":114},"Situation",{"type":17,"tag":110,"props":116,"children":117},{},[118],{"type":23,"value":119},"Can you hire a spouse as an employee?",{"type":17,"tag":110,"props":121,"children":122},{},[123],{"type":23,"value":124},"How is the work settled?",{"type":17,"tag":110,"props":126,"children":127},{},[128],{"type":23,"value":129},"What does this mean in practice?",{"type":17,"tag":131,"props":132,"children":133},"tbody",{},[134,161,187],{"type":17,"tag":106,"props":135,"children":136},{},[137,143,151,156],{"type":17,"tag":138,"props":139,"children":140},"td",{},[141],{"type":23,"value":142},"ENK run by one spouse",{"type":17,"tag":138,"props":144,"children":145},{},[146],{"type":17,"tag":45,"props":147,"children":148},{},[149],{"type":23,"value":150},"No",{"type":17,"tag":138,"props":152,"children":153},{},[154],{"type":23,"value":155},"Share of business income, if the spouse actually works",{"type":17,"tag":138,"props":157,"children":158},{},[159],{"type":23,"value":160},"You do not pay a regular salary and do not report the spouse as an employee in a-melding",{"type":17,"tag":106,"props":162,"children":163},{},[164,169,177,182],{"type":17,"tag":138,"props":165,"children":166},{},[167],{"type":23,"value":168},"AS owned by one or both spouses",{"type":17,"tag":138,"props":170,"children":171},{},[172],{"type":17,"tag":45,"props":173,"children":174},{},[175],{"type":23,"value":176},"Yes",{"type":17,"tag":138,"props":178,"children":179},{},[180],{"type":23,"value":181},"Regular employee salary",{"type":17,"tag":138,"props":183,"children":184},{},[185],{"type":23,"value":186},"The company acts as an employer: contract, payroll, tax deduction, a-melding",{"type":17,"tag":106,"props":188,"children":189},{},[190,200,208,213],{"type":17,"tag":138,"props":191,"children":192},{},[193,195],{"type":23,"value":194},"Partner who is not a spouse, i.e. ",{"type":17,"tag":78,"props":196,"children":197},{},[198],{"type":23,"value":199},"samboer",{"type":17,"tag":138,"props":201,"children":202},{},[203],{"type":17,"tag":45,"props":204,"children":205},{},[206],{"type":23,"value":207},"Yes, if there is an employment relationship",{"type":17,"tag":138,"props":209,"children":210},{},[211],{"type":23,"value":212},"Regular salary or other employee compensation",{"type":17,"tag":138,"props":214,"children":215},{},[216,218,223],{"type":23,"value":217},"A samboer is not treated as an ",{"type":17,"tag":78,"props":219,"children":220},{},[221],{"type":23,"value":222},"ektefelle",{"type":23,"value":224}," (spouse) under these ENK rules",{"type":17,"tag":29,"props":226,"children":227},{},[228,230,237],{"type":23,"value":229},"If you are still comparing business structures, we discuss the general differences separately in the article ",{"type":17,"tag":231,"props":232,"children":234},"a",{"href":233},"/nowosci/as-czy-enk",[235],{"type":23,"value":236},"ENK or AS - which business structure should you choose in Norway?",{"type":23,"value":238}," Here, we focus only on the work of a wife or husband in an already established business.",{"type":17,"tag":60,"props":240,"children":242},{"id":241},"enk-spouses-work-without-a-regular-salary",[243],{"type":23,"value":244},"ENK - spouse’s work without a regular salary",{"type":17,"tag":29,"props":246,"children":247},{},[248,250,255],{"type":23,"value":249},"In an ENK, the owner is not their own employee. For the same reason, the owner’s spouse is also not an employee of the ENK. This leads to a very specific consequence: ",{"type":17,"tag":45,"props":251,"children":252},{},[253],{"type":23,"value":254},"you do not register your wife or husband as an employee in an ENK",{"type":23,"value":256},".",{"type":17,"tag":29,"props":258,"children":259},{},[260,262,267,269,274],{"type":23,"value":261},"Money paid out from an ENK to the owner or spouse is not ",{"type":17,"tag":78,"props":263,"children":264},{},[265],{"type":23,"value":266},"lønn",{"type":23,"value":268}," (salary). This means that in a typical ENK you ",{"type":17,"tag":45,"props":270,"children":271},{},[272],{"type":23,"value":273},"do not apply",{"type":23,"value":275}," the usual employer obligations to a spouse, such as:",{"type":17,"tag":277,"props":278,"children":279},"ul",{},[280,293,305,317,329,340,358],{"type":17,"tag":281,"props":282,"children":283},"li",{},[284,286,291],{"type":23,"value":285},"reporting the spouse as an employee through ",{"type":17,"tag":78,"props":287,"children":288},{},[289],{"type":23,"value":290},"a-melding",{"type":23,"value":292}," (monthly payroll and employment report),",{"type":17,"tag":281,"props":294,"children":295},{},[296,298,303],{"type":23,"value":297},"registering the spouse in the ",{"type":17,"tag":78,"props":299,"children":300},{},[301],{"type":23,"value":302},"Aa-registeret",{"type":23,"value":304}," (employment relationships register),",{"type":17,"tag":281,"props":306,"children":307},{},[308,310,315],{"type":23,"value":309},"calculating ",{"type":17,"tag":78,"props":311,"children":312},{},[313],{"type":23,"value":314},"arbeidsgiveravgift",{"type":23,"value":316}," (employer’s social security contribution on wages),",{"type":17,"tag":281,"props":318,"children":319},{},[320,322,327],{"type":23,"value":321},"withholding ",{"type":17,"tag":78,"props":323,"children":324},{},[325],{"type":23,"value":326},"forskuddstrekk",{"type":23,"value":328}," (tax prepayment deducted from salary),",{"type":17,"tag":281,"props":330,"children":331},{},[332,333,338],{"type":23,"value":309},{"type":17,"tag":78,"props":334,"children":335},{},[336],{"type":23,"value":337},"feriepenger",{"type":23,"value":339}," (holiday pay),",{"type":17,"tag":281,"props":341,"children":342},{},[343,345,350,351,356],{"type":23,"value":344},"providing ",{"type":17,"tag":78,"props":346,"children":347},{},[348],{"type":23,"value":349},"OTP",{"type":23,"value":76},{"type":17,"tag":78,"props":352,"children":353},{},[354],{"type":23,"value":355},"obligatorisk tjenestepensjon",{"type":23,"value":357},", mandatory occupational pension),",{"type":17,"tag":281,"props":359,"children":360},{},[361],{"type":23,"value":362},"signing a standard employment contract with the employee.",{"type":17,"tag":29,"props":364,"children":365},{},[366],{"type":23,"value":367},"If you enter the owner’s spouse in an ENK in a-melding as an employee, the report must be corrected. That a-melding should not contain the ENK owner or their spouse as employees.",{"type":17,"tag":369,"props":370,"children":372},"h3",{"id":371},"how-do-you-split-income-when-you-both-work-in-the-enk",[373],{"type":23,"value":374},"How do you split income when you both work in the ENK?",{"type":17,"tag":29,"props":376,"children":377},{},[378,380,385,387,392],{"type":23,"value":379},"A spouse may work in the business and be assigned part of the income from the so-called ",{"type":17,"tag":78,"props":381,"children":382},{},[383],{"type":23,"value":384},"felles virksomhet",{"type":23,"value":386}," (joint business activity of spouses). The condition is simple: ",{"type":17,"tag":45,"props":388,"children":389},{},[390],{"type":23,"value":391},"both spouses must actually have worked in the business during that income year",{"type":23,"value":256},{"type":17,"tag":29,"props":394,"children":395},{},[396],{"type":23,"value":397},"The income split should reflect the actual contribution of work. Among other things, the following are taken into account:",{"type":17,"tag":277,"props":399,"children":400},{},[401,406,411,416],{"type":17,"tag":281,"props":402,"children":403},{},[404],{"type":23,"value":405},"how many hours each spouse worked,",{"type":17,"tag":281,"props":407,"children":408},{},[409],{"type":23,"value":410},"the nature of the work, for example supporting or independent,",{"type":17,"tag":281,"props":412,"children":413},{},[414],{"type":23,"value":415},"who made decisions and bore responsibility for the assignments,",{"type":17,"tag":281,"props":417,"children":418},{},[419],{"type":23,"value":420},"what market value similar work would have if performed by an outside person.",{"type":17,"tag":29,"props":422,"children":423},{},[424],{"type":23,"value":425},"If the spouses’ work is comparable, a 50-50 split of income may be possible. If the other spouse only performs simple support tasks, their share of income should reflect the value of that work, not automatically half of the profit.",{"type":17,"tag":29,"props":427,"children":428},{},[429,431,436,438,443,445,450,452,457,459,464],{"type":23,"value":430},"Income assigned to a spouse from an ENK is ",{"type":17,"tag":78,"props":432,"children":433},{},[434],{"type":23,"value":435},"næringsinntekt",{"type":23,"value":437}," (business income), not ",{"type":17,"tag":78,"props":439,"children":440},{},[441],{"type":23,"value":442},"lønnsinntekt",{"type":23,"value":444}," (employment income). In 2026, this matters for ",{"type":17,"tag":78,"props":446,"children":447},{},[448],{"type":23,"value":449},"trygdeavgift",{"type":23,"value":451}," (the Norwegian social security contribution) among other things: for employment income the rate is ",{"type":17,"tag":45,"props":453,"children":454},{},[455],{"type":23,"value":456},"7.6%",{"type":23,"value":458},", and for other business income ",{"type":17,"tag":45,"props":460,"children":461},{},[462],{"type":23,"value":463},"10.8%",{"type":23,"value":465},". 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The other spouse reports their share as business income transferred from the spouse.",{"type":17,"tag":29,"props":492,"children":493},{},[494],{"type":23,"value":495},"If you both work in the ENK but do not make a split, the income is generally allocated to the main business owner. Losses from a typical ENK are not split between spouses unless both are responsible for the business.",{"type":17,"tag":29,"props":497,"children":498},{},[499,501,511,513,522],{"type":23,"value":500},"The official rules for ENK can be found in the description of ",{"type":17,"tag":231,"props":502,"children":506},{"href":503,"rel":504},"https://info.altinn.no/starte-og-drive/starte/valg-av-organisasjonsform/enkeltpersonforetak",[505],"nofollow",[507],{"type":17,"tag":78,"props":508,"children":509},{},[510],{"type":23,"value":82},{"type":23,"value":512},", and the practical rules for income splitting in ",{"type":17,"tag":231,"props":514,"children":517},{"href":515,"rel":516},"https://www.skatteetaten.no/nn/bedrift-og-organisasjon/skatt-for-bedrift-og-organisasjon/skattemelding-for-naringsdrivande/hjelp-til-skattemelding/slik-deler-ektefeller-inntekt-fra-felles-virksomhet/",[505],[518],{"type":17,"tag":78,"props":519,"children":520},{},[521],{"type":23,"value":384},{"type":23,"value":256},{"type":17,"tag":524,"props":525,"children":527},"hint",{"title":526},"Example from an ENK",[528],{"type":17,"tag":29,"props":529,"children":530},{},[531],{"type":23,"value":532},"You run an ENK in the construction industry. You do the jobs for customers, while your wife independently handles customer contact, logistics, and part of the estimates throughout the year. You can assign her part of the income, but the share should be based on the real contribution of work, not on an arbitrarily chosen amount.",{"type":17,"tag":60,"props":534,"children":536},{"id":535},"as-a-spouse-can-be-a-regular-employee",[537],{"type":23,"value":538},"AS - a spouse can be a regular employee",{"type":17,"tag":29,"props":540,"children":541},{},[542],{"type":23,"value":543},"In an AS, a wife or husband can be employed under normal rules. This also applies if you are the sole shareholder, the spouse is a co-owner, or both of you work in a family company.",{"type":17,"tag":29,"props":545,"children":546},{},[547],{"type":23,"value":548},"The condition is practical: there must be a real employment relationship. 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If you want to estimate the cost of hiring, see the article ",{"type":17,"tag":231,"props":832,"children":834},{"href":833},"/en/news/how-much-does-an-employee-really-cost-in-norway",[835],{"type":23,"value":836},"How much does an employee really cost in Norway?",{"type":17,"tag":29,"props":838,"children":839},{},[840,842,847],{"type":23,"value":841},"When a spouse works in an AS, you can normally apply the employee ",{"type":17,"tag":78,"props":843,"children":844},{},[845],{"type":23,"value":846},"minstefradrag",{"type":23,"value":848}," (standard deduction from employment income), even if one spouse or both spouses own shares in the company. 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If she actually works in the business, her share of business income can be settled based on the real contribution of work.",{"type":17,"tag":369,"props":1002,"children":1004},{"id":1003},"can-i-hire-my-husband-in-my-as-if-i-am-the-sole-owner-of-the-company",[1005],{"type":23,"value":1006},"Can I hire my husband in my AS if I am the sole owner of the company?",{"type":17,"tag":29,"props":1008,"children":1009},{},[1010],{"type":23,"value":1011},"Yes. An AS can employ your husband under normal employment rules if he performs real work for the company. The company must have an employment contract, pay salary, withhold forskuddstrekk, submit a-melding, and calculate employer costs.",{"type":17,"tag":369,"props":1013,"children":1015},{"id":1014},"is-a-samboer-treated-the-same-as-a-spouse",[1016],{"type":23,"value":1017},"Is a samboer treated the same as a spouse?",{"type":17,"tag":29,"props":1019,"children":1020},{},[1021,1023,1027,1029,1033],{"type":23,"value":1022},"No. A ",{"type":17,"tag":78,"props":1024,"children":1025},{},[1026],{"type":23,"value":199},{"type":23,"value":1028}," (unmarried partner) is not the same as an ",{"type":17,"tag":78,"props":1030,"children":1031},{},[1032],{"type":23,"value":222},{"type":23,"value":1034}," under these rules. 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A salary that is too high and not supported by real work increases the risk that the settlement will be challenged.",{"type":17,"tag":369,"props":1047,"children":1049},{"id":1048},"is-a-spouse-in-an-enk-entitled-to-feriepenger",[1050],{"type":23,"value":1051},"Is a spouse in an ENK entitled to feriepenger?",{"type":17,"tag":29,"props":1053,"children":1054},{},[1055],{"type":23,"value":1056},"Not as an employee of the ENK, because there is no employment relationship there. Feriepenger applies to employees. If a spouse works in the other spouse’s ENK, their share is settled as business income, not salary with feriepenger.",{"type":17,"tag":60,"props":1058,"children":1060},{"id":1059},"summary",[1061],{"type":23,"value":1062},"Summary",{"type":17,"tag":277,"props":1064,"children":1065},{},[1066,1077,1087],{"type":17,"tag":281,"props":1067,"children":1068},{},[1069,1071,1075],{"type":23,"value":1070},"In an ",{"type":17,"tag":45,"props":1072,"children":1073},{},[1074],{"type":23,"value":49},{"type":23,"value":1076},", you do not hire the owner’s wife or husband as an employee. A spouse can work in the business and receive a share of income if they actually contribute work to the company.",{"type":17,"tag":281,"props":1078,"children":1079},{},[1080,1081,1085],{"type":23,"value":1070},{"type":17,"tag":45,"props":1082,"children":1083},{},[1084],{"type":23,"value":56},{"type":23,"value":1086},", a spouse can be employed like any other employee, with a contract, salary, a-melding, forskuddstrekk, arbeidsgiveravgift, feriepenger, insurance, and OTP.",{"type":17,"tag":281,"props":1088,"children":1089},{},[1090],{"type":23,"value":1091},"In a family business, document the real work, the scope of duties, and the market-based nature of the arrangement. This is especially important in an AS and for payments to close persons.",{"type":17,"tag":29,"props":1093,"children":1094},{},[1095,1097,1103],{"type":23,"value":1096},"If you need help hiring your wife or husband in your company, call us at: ",{"type":17,"tag":231,"props":1098,"children":1100},{"href":1099},"tel:+4721383821",[1101],{"type":23,"value":1102},"+47 21 38 38 21",{"type":23,"value":1104},". We help Poles in Norway get their business and employment matters in order.",{"type":17,"tag":29,"props":1106,"children":1107},{},[1108],{"type":17,"tag":78,"props":1109,"children":1110},{},[1111,1113],{"type":23,"value":1112},"Article author: Marcin - ",{"type":17,"tag":231,"props":1114,"children":1116},{"href":1115},"mailto:marcin@efirma.no",[1117],{"type":23,"value":1118},"marcin@efirma.no",{"title":7,"searchDepth":1120,"depth":1120,"links":1121},3,[1122,1124,1128,1131,1132,1139],{"id":62,"depth":1123,"text":65},2,{"id":241,"depth":1123,"text":244,"children":1125},[1126,1127],{"id":371,"depth":1120,"text":374},{"id":468,"depth":1120,"text":471},{"id":535,"depth":1123,"text":538,"children":1129},[1130],{"id":637,"depth":1120,"text":640},{"id":851,"depth":1123,"text":854},{"id":986,"depth":1123,"text":989,"children":1133},[1134,1135,1136,1137,1138],{"id":992,"depth":1120,"text":995},{"id":1003,"depth":1120,"text":1006},{"id":1014,"depth":1120,"text":1017},{"id":1037,"depth":1120,"text":1040},{"id":1048,"depth":1120,"text":1051},{"id":1059,"depth":1123,"text":1062},"markdown","content:news:can-i-hire-my-wife-or-husband-in-my-company:index.md","content","news/can-i-hire-my-wife-or-husband-in-my-company/index.md","news/can-i-hire-my-wife-or-husband-in-my-company/index","md",{"loc":4},[1148,1152],{"_path":1149,"title":1150,"date":1151},"/news/online-store-obligations-norway","What obligations does an online store have in Norway?","2026-09-10",{"_path":1153,"title":1154,"date":1155},"/news/penalties-for-late-reports-and-filings-in-norway","What penalties apply for late reports and filings in Norway?","2026-08-28",1789033144638]