Some private employers are exempted from the obligation to pay employer’s contribution:
- Private employers who make salary payments for work in the home or their holiday home that do not exceed NOK 60,000 a year. More information can be found in the brochure ‘Paid employment in the home’. If total salary payments for work in the home or holiday home exceed the limit of NOK 60,000 in the course of the year, then employer’s contributions are to be calculated based on and paid on the entire amount.
- Parents who make salary payments to childminders or nannies for taking care of children under 12 years of age or older children with special needs for care. More information on this can be found in the brochure ‘Paid childminding ‘.