Employer's National Insurance contributions
As an employer, you have a responsibility to calculate and pay employer’s National Insurance contributions. The basis for this calculation will generally be gross salary. The rate for calculating employer's National Insurance contributions varies between 0 and 14.1%, depending on where in the country the enterprise is located.
Zones for differentiated employer´s national insurance contributions
The various municipalities are divided in different zones with associated, differentiated tax rates. If you run an enterprise in several municipalities, you will generally have to calculate employer's National Insurance contributions at the rate which applies in the municipality in which the enterprise is registered.
The Norwegian Tax Administration - Employer's National Insurance contributions
The Norwegian Tax Administration - Zone subdivision
The Norwegian Tax Administration - Tax rates and calculations
If you are an employee of your own limited company employer's National Insurance contributions must also be calculated and paid on your own salary.
However, owners of sole proprietorships are not required to calculate employer's National Insurance contributions on private withdrawals.
Additional employer´s national insurance contributions
If the employee receives salary and other work remuneration of more than NOK 750,000, the employer must pay an extra 5 percent employer's national insurance contributions on the amount exceeding NOK 750,000.
Example:
If an employee has had an income of NOK 850,000 from one employer in 2023, the employer must calculate an additional 5 percent employer's national insurance contributions on NOK 100,000 (the amount exceeding NOK 750,000)
| Sone I (14,1%) | Sone IV (5,1) | |
|---|---|---|
| Regular employer´s national insurance contributions | 850,000 * 14,1 % = 119,850 NOK | 850,000 * 5,1 % = 43,350 NOK |
| Additional employer´s national insurance contributions | 100,000 * 5 % = 5,000 NOK | 100,000 * 5 % = 5,000 NOK |
| Total employer´s national insurance contributions | = 124,850 NOK | = 48,350 NOK |
The Tax Administration on additional employer´s national insurance contributions
Reporting and payment
Payroll withholding tax (tax deductions) and employer's National Insurance contributions must be paid six times a year. The basis for the payment can be found in the a-melding which you are obliged to submit on the fifth day of the month after the payment of salaries and other allowances. The tax authorities will not send out a separate demand.
