Employer's National Insurance contributions - rates

No employer’s National Insurance contributions must be paid on income which will be taxed under the Svalbard Tax Act.

If you as an employer are domiciled on Svalbard, employer’s National Insurance contributions will not be payable for work performed on Svalbard. This will apply even if the employees who receive the salary payments are not liable to pay tax to Svalbard.

Salary deductions under the Svalbard Tax Act must be made in accordance with the A-opplysning Act. However, the reporting of employer’s National Insurance contributions under Section 6(4) of Regulation No. 1305 of 15 December 1997 on tax to Svalbard has been made voluntary until further notice.

Employers who are required to report salary deductions under the Svalbard Tax Act must use the calculation code “Salary deduction for Svalbard”. The basis for employer's National Insurance contributions can be registered, but results in no contributions, as the rate for is 0.