If one person makes a payment towards the claim, the claim is reduced correspondingly for all who have the joint and several liability. If one person pays the full claim, it will be paid for all who have the joint and several liability.

Example:
You are three persons with joint and several liability, and the claim is NOK 21,000.
If you pay NOK 7,000, the remaining claim will be NOK 14,000.

You are three persons with joint and several liability, and the claim is NOK 21,000.
If you pay NOK 7,000, the remaining claim will be NOK 14,000.

In compensation cases, we'll generally start collection immediately, even if the joint and several liability has not been fully determined.

Penalty for late filing of annual accounts

Initially, the enterprise is responsible for paying penalties for late filing of annual accounts. If the enterprise does not pay, you will have a joint and several liability to pay the penalty if you're a member of the board, participant in the enterprise or general manager. 

If the enterprise becomes bankrupt or deleted, the penalty for late filing will not be deleted. If you have joint and several liability, you'll still have a share in the responsibility to pay the claim.