Choosing the right type of contract (Freelancer/Contractor)
Delivering as a Freelancer
Payment/Taxes as a Freelancer
You will receive a net income for deliveries done with Wolt. This means that we will calculate and deduct the taxes for you. We automatically retrieve your tax or exemption card registered in your profile before the payout takes place.
Your responsibilities when it comes to payments as a Freelancer will be:
Making sure that your ID or D-number (Fødselsnummer/D-nummer) are up to date at all times.
Making sure that your account number is up to date at all times. Please never delete your account before changing your payment information.
Making sure that your tax card is updated at all times. Please remember to check the regulations for exemption cards, tax cards and bi income.
Do I need to apply for VAT?
No, only Contractors should apply for VAT. You cannot receive VAT if you deliver as a Freelancer.
What about holiday and pension savings?
Freelancers and independent contractors are not entitled to holiday pay under the Annual Holidays Act. If you want to set it aside yourself, here are a few tips:
Holiday pay amounts to a minimum of 10.2 percent of the salary.
If you are over the age of 60, the normal rate is 12.5 percent.
Holiday pay is generally exempt from payroll withholding tax. This means that you should not deduct tax from holiday pay when it is paid. However, holiday pay constitutes taxable income for the recipient and will be included in the basis for calculating the tax for the income year. Please contact Skatteetaten directly if you need help with this.
The formula you can use to save your holiday pay is as follows: (Your yearly income x 10.2%)÷100. You can read more about holiday savings here. When it comes to pension, we sadly cannot save it for you, but you have the possibility to set money aside on a Pension Savings Account (IPS). Please contact your bank about this for more information.
What about insurance and benefits?
You have access to our Courier Insurance and Courier Benefits as soon as you have completed your first delivery. You can register the insurance here and see our Courier Benefits here.
Can I be an employee as a Courier Partner?
No, we do not have employee contracts for our Courier Partners as of now. You can view our available positions as employees and send an application if interested here: https://careers.wolt.com/en.
Delivering as a Contractor
Payment/Taxes as a Contractor
You will receive a commission, meaning a gross payment, for deliveries done with Wolt. This means that you are responsible for calculating taxes and VAT when applicable. You will have to report your income and set taxes aside yourself.
Do I need to apply for VAT?
Yes, but only if you have passed the income threshold of 50.000.- (not including VAT income). You can read more about that and register here: https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/.
What about holiday and pension savings?
Freelancers and independent contractors are not entitled to holiday pay under the Annual Holidays Act. If you want to set it aside yourself, here are a few tips:
Holiday pay amounts to a minimum of 10.2 percent of the salary.
If you are over the age of 60, the normal rate is 12.5 percent.
Holiday pay is generally exempt from payroll withholding tax. This means that you should not deduct tax from holiday pay when it is paid. However, holiday pay constitutes taxable income for the recipient and will be included in the basis for calculating the tax for the income year. Please contact Skatteetaten directly if you need help with this.
The formula you can use to save your holiday pay is as follows: (Your yearly income x 10.2%)÷100. You can read more about holiday savings here. When it comes to pension, we sadly cannot save it for you, but you have the possibility to set money aside on a Pension Savings Account (IPS). Please contact your bank about this for more information.
What about insurance and benefits?
You have access to our Courier Insurance and Courier Benefits as soon as you have completed your first delivery. You can register the insurance here and see our Courier Benefits here.
Can I be an employee as a Courier Partner?
No, we do not have employee contracts for our Courier Partners as of now. You can view our available positions as employees and send an application if interested here: https://careers.wolt.com/en.
