NAV: the same tax rules apply to students taking up summer work as to other employees
The same rules apply to the reporting and taxation of students who undertake summer work – with the exception of work undertaken through the student cooperative – as for other employees, and they can also use the discount for those under the age of 25 – the National Tax and Customs Office (NAV) pointed out on Wednesday.
It was explained that students can work from the age of 16 with parental permission, but even 15-year-old full-time students can take up work during the holidays. A tax identification number is required for employment, so if the student does not yet have one or has lost his tax card, he can apply for it at the NAV using form 24T34.
The form can be filled out and submitted to NAV electronically, even from a smart device, in the easiest way with the Online Form Filling Application (ONYA).
Before entering into an employment agreement, it is advisable to check the future employer on the NAV website, in the “Databases” section, as it is risky to work for companies that employ undeclared employees.
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