You now need to submit the a-melding via skatteetaten.no

If you do not have a payroll system, you must submit the a-melding via skatteetaten.no. You must not use Altinn (A01) to submit the a-melding.

When should I not pay employer's national insurance contributions?

In some situations, and for some types of benefits, the employer should not pay employer's national insurance contributions. 

Examples of exemptions:

Earned abroad

You should not pay employer’s national insurance contributions on salary earned abroad when the the work is done by employees that are not members of the Norwegian National Insurance Scheme. You should not pay employer’s national insurance contributions on remuneration for religious, humanitarian or philanthropic work done by persons stationed abroad by a missionary society, congregation or humanitarian organisation when the stay abroad lasts for at least two years.

Salary after death

You should not pay employer’s national insurance contributions on salary or pension that are paid for a period after the employee’s or the pensioner’s death (back pay and back payments of pensions). Salary earned, but not fallen due for payment, is also not liable to employer’s national insurance contributions.

Refunds of sickness benefit, etc.

You should not pay employer’s national insurance contributions on remunerations repaid under the National Insurance Act, section 8-20, subsection 3, section 8-21, subsection 3 or section 22-3 (sick pay and salary during maternity leave, etc.) A precondition for the exemption is that the remunerations are actual refunded. Under the scheme, you can get a deduction in the basis for employer’s national insurance contributions when the remunerations are actually refunded. Deduction can first be claimed the month when the Norwegian Labour and Welfare Administration has refunded the amount.

See the Directorate of Taxes' report concerning employer’s national insurance contribution to the National Insurance Scheme

Introductory benefit and qualification benefit

You do not need to pay employer's national insurance contributions on introductory benefit or qualification benefit.

The work is performed as an assignment, by the contractor who is a self-employed person

You should not pay employer’s national insurance contributions on remuneration for work done by a self-employed person.

The contractor is a self-employed person if he/she on their own accord  and at their own risk runs a permanent activity likely to generate a profit. 

Read more about payment of employer’s national insurance contribution for self-employed persons.