Who must pay employer's national insurance contributions

Two conditions must be met:

1. You must meet the conditions for being regarded as an employer.
2. The payment must be liable for employer's national insurance contributions.

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.

If the work or assignment is performed by a self-employed person

When a self-employed person carries out work or an assignment for you that cannot be said to be part of the commercial activity, you must pay employer’s national insurance contributions on the remuneration.

Tax-exempt institutions or organisations

Tax-exempt institutions and organisations are nevertheless liable 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.

Pay and remuneration from charitable or benevolent institutions or organisations

You must 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.

The exemption only applies if:

• the institution or organisation's salary expenses for all employees do not exceed NOK 80,000 during the income year 
• the salary expenses per employee do not exceed NOK 80,000 during the 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.

Bankruptcy estates and decedent estates

Both bankruptcy estates and decedents' estates are considered as any other employer with an obligation to pay employer’s national insurance contributions if the enterprise continues operating.

A decedent's estate is not considered a private employer. You must therefore pay employer's national insurance contributions on all payments from the decedent's estate.

Change of ownership of the business

In the event of a transfer of a business, or part of a business, to a new owner, the new owner will be liable to pay employer's national insurance contributions on benefits to which the employee became entitled prior to the transfer, but which are paid out or provided by the new owner.

Private individuals

If you as a private individual have paid work carried out in your own private home and/or holiday home, such as maintenance or gardening at your home or holiday home, you may have obligations as an employer under the applicable regulations.

You do 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
• the salary does not exceed NOK 60,000 during the income year

Childcare

You do 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.