Norway

Non-union employees are entitled to four weeks and one day of paid time off annually, while unionised employees are entitled to five weeks of paid leave annually. However, holiday days are not paid in Norway.

Every employee is entitled to 25 day holiday days, but whether these are considered paid leave days or not, will depend on whether these are deducted from pay. The annual five week entitlement will have to be deducted from the pay to be considered as paid leave.

For practical reasons, one prescribed way of performing this pay deduction is through a holiday pay distribution in June every year. There will be no tax on the holiday pay earned from the previous year. The tax free holiday pay will cover for the lost income. The four weeks of holiday days are deducted from the monthly pay of the employee, and the extra week (to complete the 25 days) is deducted from the holiday pay.