Reporting tax deductions and employer's contributions
Every other month, you must report and pay the tax collector an amount corresponding to the sum of the tax deductions you have deposited in the bank during the period from all employees. Note that this information must be submitted regardless of whether tax deductions and employer's contributions must actually be paid.
Employer's contributions amounting to 14.1% of the salaries paid to employees must also be paid. This money is used to help fund the Norwegian National Insurance Scheme. If an employee pays national insurance contributions in their home country and has an A1/E101 exemption form, the company may be exempted from paying employer's contributions in Norway. The foreign A1/E101 form must be sent to and approved by NAV Internasjonalt.
The form below must be completed and submitted six times a year.
RF-1037 Employer’s payment records for employer’s contributions and prepayment deductions.
The deadlines for submission are:
• January - February 15 March
• March - April 15 May
• May - June 15 July
• July - August 15 September
• September - October 15 November
• November - December 15 January
When completing the instalment statement, the prepayment deductions must be itemised per municipality. The sum of the payments subject to employer's contributions must be entered in the instalment statement.
The form must be submitted here