Feriepenger 2026 are an important part of Norway’s holiday system. Rather than receiving ordinary salary while taking holiday, employees normally earn holiday pay based on qualifying remuneration from the previous year.
For most employees, the amount paid in 2026 is therefore calculated from the feriepengegrunnlag earned in 2025. The statutory minimum rate is 10.2%, while many employees with five weeks of holiday receive 12% under a collective or other agreement. Higher rates apply to employees covered by the over-60 rules.
This guide explains the rates, calculation basis, payment timing, tax treatment and worked examples you need to understand Norwegian holiday pay in 2026.
What Are Feriepenger?
Feriepenger are Norwegian holiday pay. Their purpose is to replace salary that is not normally paid while an employee takes annual holiday; they should not simply be treated as an extra annual bonus.
Holiday pay is earned during the year before the holiday year. In simple terms:
Qualifying income earned in 2025 → Feriepenger paid in 2026
The previous year is known as the opptjeningsår, or qualifying year. You can still have the right to take holiday even if you did not earn holiday pay during the previous year.
Feriepenger Rates for 2026
| Situation | Typical rate |
|---|---|
| Statutory minimum | 10.2% |
| Five weeks under an applicable agreement | 12% |
| Employee covered by the over-60 statutory rules | 12.5% |
| Five-week arrangement plus over-60 entitlement | Commonly 14.3% |
Under Norway’s Holiday Act, the general statutory rate is 10.2%. The 12% rate commonly applies when an agreement provides five weeks of holiday; that five-week arrangement is not itself the ordinary statutory entitlement. Employees who turn 60 during the holiday year are entitled to an extra statutory week and a higher holiday-pay percentage.
How to Calculate Feriepenger 2026
The basic formula is:
Feriepengegrunnlag × applicable percentage = estimated feriepenger
If your 2025 holiday-pay basis is NOK 500,000:
- At 10.2%: NOK 500,000 × 0.102 = NOK 51,000
- At 12%: NOK 500,000 × 0.12 = NOK 60,000
The applicable rate depends on your holiday entitlement, age and employment agreement. Your payslip or annual remuneration summary should show the holiday-pay basis used by your employer.
Use the Feriepenger Calculator
Estimate your 2026 holiday pay using your accrual basis, age, holiday arrangement, monthly salary and relevant employment scenario.
The result is an estimate, not payroll, tax or legal advice. Confirm important figures with your employer or an appropriate professional.
What Is Feriepengegrunnlag?
Your feriepengegrunnlag is the amount used to calculate holiday pay. It is generally based on remuneration for work paid during the qualifying year. Salary is included, and commission or bonuses can also be included when they result from your personal work effort.
Not every payment forms part of the basis. Official guidance excludes certain expense reimbursements, such as travel, board or accommodation costs, and holiday pay that was itself paid during the qualifying year. Check the figure shown by your employer rather than assuming it is identical to total gross income.
Example at the 10.2% Rate
Suppose your qualifying basis is NOK 420,000 and the statutory minimum applies:
NOK 420,000 × 10.2% = NOK 42,840
Your estimated holiday pay is NOK 42,840 before considering the employer’s payroll presentation and any applicable tax-withholding rules.
Example at the 12% Rate
If the same employee has an agreement providing five weeks of holiday and a 12% rate:
NOK 420,000 × 12% = NOK 50,400
That is NOK 7,560 more than the 10.2% calculation. The higher percentage relates to the additional holiday arrangement.
Feriepenger for Employees Over 60
An employee who turns 60 during the holiday year is entitled to an additional statutory week of holiday. The statutory holiday-pay percentage rises from 10.2% to 12.5%. Under a five-week arrangement, the corresponding rate is commonly 14.3%.
For a simplified NOK 400,000 basis at 12.5%:
NOK 400,000 × 12.5% = NOK 50,000
Special rules apply to the additional 2.3 percentage points, including a statutory limitation connected with six times the National Insurance basic amount. Employees near or above that threshold should confirm the precise payroll calculation.
When Are Feriepenger Paid?
The main rule is that holiday pay is paid on the last ordinary payday before the holiday. An employee can generally demand payment no later than one week before the holiday begins. In practice, many Norwegian employers use a fixed holiday-pay month, commonly June.
When employment ends, accrued holiday pay is normally paid according to the special termination rules. Changing jobs does not erase holiday pay already earned.
Why Is Salary Deducted in the Holiday Month?
Holiday is generally unpaid time off, while feriepenger replace the income lost during that period. Many employers therefore pay holiday pay and make a holiday-related salary deduction in the same fixed payroll month.
For employees with five weeks of holiday, the deduction can be larger than one ordinary monthly salary because five weeks exceeds a standard salary month. This payroll presentation can look confusing even when the underlying calculation is correct.
What If You Did Not Work in 2025?
You may still be entitled to take statutory holiday in 2026 even if you did not work in 2025. However, without qualifying remuneration in the previous year, you may have little or no accumulated holiday pay.
The right to holiday is not the same as having earned feriepenger.
Are Feriepenger Tax-Free?
No. Feriepenger are taxable income in the year they are paid. The common misunderstanding arises because holiday pay earned in the previous year can be paid without ordinary withholding when the statutory conditions are met.
Norway’s tax cards generally account for this by spreading withholding across other salary payments. Some groups, including employees under the pay-as-you-earn scheme for foreign workers, can have different withholding treatment. “No tax deducted from this payment” does not mean “tax-free income.”
Feriepenger 2026 Checklist
- Find your 2025 feriepengegrunnlag.
- Confirm whether your arrangement provides the statutory holiday or five weeks.
- Check whether the over-60 entitlement applies in 2026.
- Use the correct percentage: 10.2%, 12%, 12.5% or commonly 14.3%.
- Review how your employer handles the holiday-month salary deduction.
- Check the official rules if you changed jobs, ended employment or have a special tax arrangement.
Frequently Asked Questions
What percentage are feriepenger in 2026?
The statutory minimum is generally 10.2% of the holiday-pay basis. Many employees with five weeks of holiday receive 12%. Higher rates apply under the over-60 rules.
Is feriepenger 10.2% or 12%?
Both rates exist. The general statutory rate is 10.2%, while 12% commonly applies where a collective or other agreement provides five weeks of holiday.
What is feriepengegrunnlag?
It is the qualifying remuneration used to calculate holiday pay, generally earned during the previous year.
Are 2026 feriepenger based on 2026 salary?
Normally no. Feriepenger paid in 2026 are generally based on qualifying remuneration earned during 2025.
Are feriepenger tax-free?
No. They are taxable income, although ordinary tax may not be withheld from the payment when the relevant conditions are met.
What is the rate if I am over 60?
The statutory rate is at least 12.5% for employees covered by the additional holiday entitlement. A five-week arrangement commonly uses 14.3%.
When are feriepenger paid?
The legal main rule connects payment to the last ordinary payday before holiday, but many employers make the payment in a fixed month such as June.
Official Sources
Final Thoughts
For most employees, calculating feriepenger 2026 begins with the 2025 feriepengegrunnlag and the applicable percentage. The statutory general rate is 10.2%, many five-week arrangements use 12%, and higher rates apply under the over-60 rules.
Use the Feriepenger Calculator 2026 to estimate your holiday pay and view the calculation breakdown clearly.
