Net salary with variable monthly salary

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The employer may use the conversion table from net to gross when an employee is temporarily liable to pay taxes to Norway and has an employment agreement by which variable net salary is paid for an indefinite period.  

The employer must keep records of:

  • How long the employee has been employed
  • How much net salary has been paid to him each month
  • How much is calculated in gross salary
  • How much is calculated as tax deduction

When the first salary payment takes place, the employer should select:

  • The correct type of table
  • 1 month as the duration of the employee's stay
  • Enter net salary
  • Click on "Calculate gross salary"

The corresponding gross salary amount will then be shown, along with the amount of tax which must be paid in.

When the second salary payment takes place, the employer should use the table as follows:

  • Use the same type of table as before
  • Select 2 months as the duration of the employee's stay
  • Enter net salary for the previous month and this month
  • Click on "Calculate gross salary"

The gross salary for both months will be shown, along with the sum of tax deducted for both months. The employer subtracts gross salary from month 1 and does the same with deducted tax. The employer should continue in this way until the employment period ends or the year ends, depending on which is first.

 

For an employer with an employee on net salary throughout a whole year, and where the net salary varies from month to month, with table number 7150, an example overview would be as follows for the income year 2016:

Month

Net salary

Accumulated net

Accumulated tax

Accumulated gross

Tax per month

Gross per month

January

80 000

80 000

53 560

133 560

53 560

133 560

February

20 000

100 000

53 482

153 482

-78

19 922

March

60 000

160 000

89 162

249 162

35 680

95 680

April

35 000

195 000

102 494

297 494

13 332

48 332

May

28 000

223 000

111 527

334 527

9 033

37 033

June

90 000

313 000

172 067

485 067

60 540

150 540

July

70 000

383 000

216 687

599 687

44 620

114 620

August

65 000

448 000

256 837

704 837

40 150

105 150

September

30 000

478 000

265 699

743 699

8 862

38 862

October

55 000

533 000

296 909

829 909

31 210

86 210

November

48 000

581 000

321 862

902 862

24 953

72 953

December

75 000

656 000

370 952

1 026 952

49 090

124 090

 

Net salary sums which not in exact multiples of 1 000 are explained in the help notes for the table.

 

For the income year 2017, the overview would be as follows:

 

Month

Net Salary

Accumulated net

Accumulated tax

Accumulated gross

Tax per month

Gross per month

January

80 000

80 000

51 169

131 169

51 169

131 169

February

20 000

100 000

50 042

150 042

-1 127

18 873

March

60 000

160 000

83 356

243 356

33 314

93 314

April

35 000

195 000

96 200

291 200

12 844

47 844

May

28 000

223 000

104 130

327 130

7 930

35 930

June

90 000

313 000

160 573

473 573

56 443

146 443

July

70 000

383 000

202 973

585 973

42 400

112 400

August

65 000

448 000

240 988

688 988

38 015

103 015

September

30 000

478 000

248 313

726 313

7 325

37 325

October

55 000

533 000

277 559

810 559

29 246

84 246

November

48 000

581 000

300 667

881 667

23 108

71 108

December

75 000

656 000

347 451

1 003 451

46 784

121 784

For a full overvoew of all tables, see here.

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