Norway Holiday Pay Calculator 2026

Feriepenger, or holiday pay, is one of the things newcomers most often misunderstand about Norwegian pay. This calculator works out your holiday pay for 2026 under the Holiday Act, with the standard rate, the five-week rate and the supplement for people aged 60 and over. It also estimates what you actually receive in June when your employer deducts salary for the holiday days and pays out the holiday pay in the same payslip.

How holiday pay works

Holiday pay is earned in one calendar year and paid in the next. What you were paid in 2025 is the basis for the holiday pay you receive in 2026. It is not a bonus on top of your salary: your employer does not have to pay ordinary wages while you are on holiday, and the holiday pay takes the place of that salary. The rates are:

• 10.2%: the Holiday Act, which gives every employee 25 working days (four weeks and one day; Saturdays count as working days).
• 12%: the rate for a fifth week of holiday, which many employees have through a collective agreement or their employment contract. It comes from the agreement, not from the Holiday Act.
• + 2.3 percentage points: if you turn 60 during the holiday year or are older. The supplement only applies to pay up to 6G (NOK 780,960 for payouts in 2026), where G is the National Insurance basic amount.

Worked example

Sam earned NOK 600,000 last year and earns NOK 50,000 a month this year, with holiday under the Holiday Act. Holiday pay is 600,000 × 10.2% = NOK 61,200. In June the employer deducts pay for 25 working days: 50,000 × 25/26 = NOK 48,077. June pay is therefore 50,000 − NOK 48,077 + NOK 61,200 = NOK 63,123 before any tax. Because little or no tax is withheld in June, that is far more than a normal month, where take-home is about NOK 36,268. With five weeks of holiday the holiday pay would be NOK 72,000, but the salary deduction would also be larger (NOK 57,692).

If your pay has increased since last year, the deduction is based on the new salary while the holiday pay is based on the old one. That is why the June payout can be smaller than you expected in the first year after a raise or a job change.

Holiday pay in 2026: table

The table shows holiday pay paid out in 2026. The last column includes the over-60 supplement with the 6G cap, so the effective rate falls below 14.3% once the basis exceeds NOK 780,960.

The cap in practice: on NOK 1,000,000 with statutory holiday and age 62, holiday pay is NOK 102,000 plus 2.3% of NOK 780,960, which is NOK 119,962, not NOK 125,000.

Tax on holiday pay and the tax-free June

Holiday pay is taxed like salary, but the withholding works differently. Your tax deduction card is designed so that the year's tax is collected over 10.5 months. Statutory holiday pay has no tax withheld when it is paid out, and neither does contractual holiday pay as long as it exceeds the statutory amount by no more than 21%, which with 10.2% is about 12.34% of the basis (Tax Payment Regulations section 5-7-1, first paragraph, b). If you instead have a tax-free ordinary month in June, the supplement for a higher agreed rate is tax-free up to 12.3% (second paragraph). In November or December, only half tax is withheld. The 60+ supplement is subject to withholding. If your tax deduction card has withholding in all 12 months, which is the case for PAYE taxpayers, tax is withheld from holiday pay too.

When you change jobs or leave Norway

When you leave an employer, all holiday pay you have earned must be paid on your last regular payday. That includes holiday pay from last year that you have not received, and holiday pay earned so far this year. Holiday pay earned in the same year it is paid out is not tax-free, so tax is withheld from it in the final settlement. At a new employer you have the right to time off but no holiday pay in the first year, since the holiday pay from your previous job is meant to cover it. To see how withholding fits into your total tax bill, use the Norway income tax calculator.