Payroll Item Types

Payroll item types define the catalog of available salary components used when building payroll runs. Each item type specifies how a payroll line is taxed, reported, and posted to the general ledger. Item types are system-managed and read-only.

Endpoints

Method	Endpoint	Description
GET	/payroll/item-types	List payroll item types

List Payroll Item Types

GET /api/v2/payroll/item-types

Retrieves a paginated list of payroll item types. By default, only active item types with no active_to date are returned.

Query Parameters

Parameter	Type	Required	Description
client_account_id	integer	Yes	ID of the client account
country_code	string	No	ISO 3166-1 alpha-2 country code. Defaults to `NO`
category	string	No	Filter by category (e.g. `EARNING`, `DEDUCTION`, `BENEFIT`)

Response

{
  "data": [
    {
      "id": 1,
      "country_code": "NO",
      "code": "FAST_LONN",
      "name_nob": "Fastloenn",
      "name_eng": "Fixed salary",
      "category": "EARNING",
      "subcategory": null,
      "is_taxable": true,
      "is_employer_tax_liable": true,
      "is_vacation_pay_basis": true,
      "is_pension_basis": true,
      "affects_net_pay": true,
      "rate_multiplier": null,
      "default_amount": null,
      "debit_account_code": "5000",
      "credit_account_code": "2930",
      "report_income_classification": "loennsinntekt",
      "report_description": "fastloenn",
      "report_benefit_type": null,
      "sort_order": 10,
      "is_active": true,
      "active_from": "2024-01-01",
      "active_to": null,
      "is_auto_calculated": false,
      "is_quantizable": false,
      "unit_id": null
    }
  ],
  "meta": {
    "page": 1,
    "pages": 1,
    "per_page": 25,
    "records": 1
  }
}

Attributes

Attribute	Type	Description
id	integer	Unique identifier
country_code	string	ISO 3166-1 alpha-2 country code
code	string	Unique item type code (e.g. `FAST_LONN`, `OVERTID_50`)
name_nob	string	Name in Norwegian Bokmaal
name_eng	string	Name in English
category	string	Category: `EARNING`, `DEDUCTION`, or `BENEFIT`
subcategory	string	Optional subcategory for finer classification
is_taxable	boolean	Whether the amount is subject to income tax withholding
is_employer_tax_liable	boolean	Whether the amount is subject to employer social security contributions (arbeidsgiveravgift)
is_vacation_pay_basis	boolean	Whether the amount is included in the vacation pay basis (feriepengegrunnlag)
is_pension_basis	boolean	Whether the amount is included in the pension basis
affects_net_pay	boolean	Whether the amount affects the employee’s net pay
rate_multiplier	decimal	Multiplier applied to the rate (e.g. `1.5` for 50% overtime)
default_amount	decimal	Default amount if applicable
debit_account_code	string	GL account code for the debit posting
credit_account_code	string	GL account code for the credit posting
report_income_classification	string	A-melding income classification
report_description	string	A-melding description code
report_benefit_type	string	A-melding benefit type (for benefits in kind)
sort_order	integer	Display order
is_active	boolean	Whether this item type is currently active
active_from	date	Date from which this item type is valid
active_to	date	Date until which this item type is valid. `null` means currently active
is_auto_calculated	boolean	Whether this item type is automatically calculated by the system (e.g. tax withholding, employer tax)
is_quantizable	boolean	Whether this item type supports quantity input (e.g. hours)
unit_id	integer	ID of the unit of measure (e.g. hours, days). Only set when `is_quantizable` is `true`

Relationships

The following related objects can be included using the with parameter:

unit - The unit of measure for quantizable item types

Notes

Item types are read-only. They are managed by the system and cannot be created, updated, or deleted via the API.
Only active item types (where active_to is null) are returned by default.
Item types with is_auto_calculated set to true are calculated automatically during payroll processing and cannot be used as default payroll lines.
The report_* fields are used for Norwegian A-melding (payroll reporting to tax authorities).

Error Responses

Status Code	Description
403	Forbidden (no access to client account)