National Insurance contributions and employer's National Insurance contributions

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You must normally pay Norwegian National Insurance contributions and employer's National Insurance contributions for foreign employees, unless it has been documented that the employees concerned are not covered by Norwegian National Insurance legislation. 

You can only not calculate and pay Norwegian National Insurance contributions and employer's National Insurance contributions when form A1 indicates that a named employee is covered by the National Insurance legislation of another EEA country during a period of employment in Norway, or a statement from the Norwegian Labour and Welfare Administration (NAV) indicates that the employee is not covered by Norwegian National Insurance legislation. The exemption from the requirement to calculate and pay Norwegian National Insurance contributions and employer's National Insurance contributions only applies to the period specified on the form/report.

If you have employees who are covered by the National Insurance legislation of another EEA State, you must contact the authorities in the other country to find out which contributions must be paid and the practical routines that apply in order to be registered as an employer and pay contributions. For more information concerning membership of the Norwegian National Insurance scheme, see NAV.

See also the Tax ABC under the topic “National Insurance contributions – contribution obligation and basis”, point 4 “International”.

The National Insurance Act, the council regulations and the National Insurance agreements contain rules concerning which country's National Insurance scheme an employee is covered by. 

USA and Canada 
Every year, the Ministry of Labour and Social Affairs stipulates a specific rate for employer's National Insurance contributions for employees from the USA and Canada who are only members of the National Insurance scheme's sickness benefit component during employment in Norway. For this group, employer's National Insurance contributions must be paid according to a separate percentage rate. The rate for 2017 is 7%.

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