Employer's contributions

Employer’s contribution is a charge paid to the national insurance scheme and which employers are to pay based on the gross remuneration for work. Employees have no responsibilities for these charges - it is a charge which the employer is to pay.

Employer’s contribution is to be calculated based on a percentage rate. The rate is determined by the charge zone for the zone the employer resides in (The Norwegian National Registry address). Charge rates and zones are set by Parliament each year. If you are not eligible for the simplified scheme for private employers, then employer’s contribution is based on salary and other benefits. Employer’s contribution is paid to the tax collector every second month. You must add up the amounts for the two months in the instalment.

There are special regulations for employer's contributions on benefits in kind (i.e. free board and lodging) and expense allowances (i.e. car allowance). The tax collector’s office can provide more information on this.