Do I have to pay employer's National Insurance contributions?
As an employer, you must pay employer's National Insurance contributions on salaries and other remuneration for work and assignments inside and outside contractual employment relationships which you are required to report.
There are two conditions which must be met in this case:
- You must be able to be defined as an employer
- The payment must be reportable
The conditions mean that you do not need to pay employer’s National Insurance contributions when the work or assignment is performed as part of self-employment. There are some exceptions where the tax liability is nevertheless not linked to the reporting obligation.
Do I have to pay employer’s National Insurance contributions for work performed by self-employed persons?
When a self-employed person carries out work or an assignment for you which cannot be said to be part of the commercial activity, you must pay employer’s National Insurance contributions on the remuneration.
Are tax-free institutions and organisations obliged to pay employer’s National Insurance contributions?
Institutions and organisations that are tax-free are nevertheless obliged to pay employer's National Insurance contributions when they act as an employer. For charitable and benevolent institutions and organisations, there are still substantial limitations on the tax liability.
What about paid work for charitable or benevolent institutions or organisations?
You should not pay employer's National Insurance contributions for paid work for charitable or benevolent institutions or organisations when the salary expenses are not linked to the taxable commercial activity of the institution or organisation.
This exception only applies if the total salary expenses of the institution or organisation during the year do not exceed NOK 800,000 and only to salary payments per employee which do not exceed NOK 80,000 during the income year. The term ‘salary expenses’ also covers free subsistence and lodging, paid holiday pay and other taxable benefits, including profits made on expense allowances subject to withholding tax.
Are bankruptcy estates and decedent estates obliged to pay employer’s National Insurance contributions?
Both bankruptcy estates and decedent estates are considered in the same way as any other employer which is obliged to pay employer’s National Insurance contributions if the enterprise continues operating.
What will happen in the event of a change of ownership within the business?
If all or part of an enterprise is transferred to another owner, the new owner will be obliged to pay employer’s National Insurance contributions on benefits which the employee acquired the right to before the enterprise was transferred, but which are actually paid by the new owner.
Do private individuals have to pay employer's National Insurance contributions?
If you as a private individual have paid work carried out in your own private home and/or holiday home, e.g. maintenance or gardening at your home or holiday cabin, you may have obligations as an employer under the applicable regulations.
You should not pay employer’s National Insurance contributions on salary payments for work performed on your private home or holiday home if the salary is not deductible for you, the work does not form part of the employee's business and the salary does not exceed NOK 60,000 during the income year.
This concerns the simplified rules for private employers.
You should not pay employer’s National Insurance contributions on salary payments for the private minding of children who have not reached the age of 12 before the end of the income year, or who have special care needs.