Employer's national insurance contributions

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Employer's national insurance contributions are taxes which employers must pay for their employees as part of the financing of the National Insurance scheme.

The tax is regionally differentiated. Each municipality is assigned to a zone with associated differentiated contribution rates.

The rate applies for the income year 2016

If you need rates for the tax return, you must check the rates for 2016

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.


By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

The tax is paid on pay and other taxable remuneration for work and assignments in and outside of an employment relationship. The tax rates are set by the Norwegian Parliament every year:

ZoneOrdinary industriesAgriculture and fisheries
I 14.1 % 14,1 %
Ia* 14.1 % 10,6 %
II 10.6 % 10,6 %
III 6.4 % 6,4 %
IV 5.1 % 5,1 %
IVa 7.9 % 5,1 %
V 0 0

 

New EEA regulations for regional state aid enter into force on 1 July 2014.

As a result, the system of regionally differentiated employer's national insurance contributions may be revised; see the proposal for a parliamentary resolution on the determination of taxes, etc. for the National Insurance scheme for 2014.

* In zone 1a, employer's national insurance contributions are payable at the rate of 10.6%, until the difference between what the enterprise actually pays in employer's contributions and what the enterprise would have paid in contributions at the rate of 14.1% equals the tax-free amount.

For 2016, the tax-free amount is NOK 500,000 per enterprise. For road freight transport in zone 1a, the tax-free amount is NOK 250,000.

According to the EU's new guidelines for regional aid, differentiated employer's national insurance contributions can no longer be given in certain areas of the transport, energy, finance and insurance sectors. In these sectors, a tax-free amount scheme corresponding to that in zone Ia has therefore been introduced.

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