National Insurance contributions

Rate

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National insurance contributions help to finance the National Insurance scheme. National insurance contributions are also calculated on personal income.

The rate applies for the income year 2017

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.

 Rate
Salary income, sickness benefit, etc. (persons aged 17 to 69) 8.2%
Salary and business income (persons aged under 17 or over 69) 5.1%

Primary business income within fishing, hunting/childminding*

8.2%
Other business income 11.4%
Pension income, etc.  5.1% 
Lower limit in personal income/basis for calculating national insurance contributions  NOK 54,650

The contributions must never amount to more than 25% of the proportion of the personal income/basis which exceeds NOK 54,650 

* Self-employed persons within fishing, hunting and childminding in own home (children under 12 years of age or with special care needs) pay 8.2% national insurance contributions on their business income. 

The lower national insurance contribution rate for fishing, hunting and childminding in own home is linked to the the fact that these industries pay a product tax, which is partly intended to cover the difference between 8.2% and 11.4% national insurance contributions.

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