Calculation codes for employer's national insurance contributions

Employers must, of their own initiative, calculate employer’s national insurance contributions for each calendar month. They must provide information about the calculated contributions and the basis for calculation of contributions for each calendar month pursuant to the provisions in the A-opplysning Act. The employer's national insurance contributions are calculated based on a basis and rate for the contributions. The rate is determined by the zone in which the employer is located, and the type of industry the employer carries out.

Zones

The enterprise’s location determines the employer’s zone. See the zone subdivision.

The registered business address in the Central Coordinating Register for Legal Entities determines the zone for the legal entity and any sub-entities.

However, there is an exception to this rule where employees carry out the main part of the work in another zone with a higher rate than where the enterprise is registered, and there is no obligation to register a sub-entity in this other zone (itinerant activity). In this context, ‘the majority of work’ is to be understood as more than half of the working days the employee has carried out for the employer during a calendar month. Each calendar month must be considered separately.

The information in the Central Coordinating Register for Legal Entities cannot always be used as a basis. The information in the register could be incorrect with regards to the location of the enterprise. A reason for this could be that the enterprise has moved without sending a correction, or that the submitted correction has not been registered. In such cases, the employer must still apply the zone rate for which the enterprise should have been registered.
For private employers, the zone is connected to the address registered for the employers in the National Population Register.

Calculation codes

The calculation code is determined by the type of industry. To determine the type of industry in which the employer operates, it is important to use the actual activity carried out as a basis and not necessarily the industry code used to register the employer in the Central Coordinating Register for Legal Entities.

If the enterprise is domiciled on Svalbard or has employees that are taxed according to the Svalbard Taxation Act, the code for Svalbard must be used regardless of the industry in question.

As a main rule, the same calculation code is used for the entire year. However, there is an exception for employers who run mixed-activity enterprises. In such cases, employers must submit one set of information for each relevant code.

There is also an exception for enterprises that are in financial difficulties during the year, where the enterprise must change to the code “Sector-exempt activities” from the time it gets into financial difficulties.

There are nine different codes for calculation

General industries
Health enterprises and parts of the public administration sector
Sector-exempt activity
Freight transport by road (can be used for 2024)
Agriculture, forestry and fishing
Reporting of withholding tax only
PAYE for Svalbard (payroll deduction)
Additional employer's tax
Financial difficulties

General industries

To be used by employers who do not fall under any of the exceptions specified in the other calculation codes.

From 2024, activities linked to road freight transport do not have a special tax-free amount. This group may therefore choose to use the calculation code «general industries» for reporting that concerns 2024.

Employers in general industries must use the following rates to calculate employer's national insurance contributions:

Zone	Rate
I	14.1%
Ia	10.6% (contribution-free amount NOK 850,000)*
II	10.6%
III	6.4%
IV	5.1%
IVa	7.9%
V	0%
Additional employer's tax on wages over NOK 850,000	5%

*In zone Ia, employers must use a rate of 14.1 percent once the contribution-free amount has been exceeded.

The contribution-free amount in zone Ia means that these employers can use a low rate (10.6 percent) in zone Ia until the difference between the contribution calculated using a rate of 10.6 percent and the contribution calculated using the high rate of 14.1 percent amounts to NOK 850,000. After this, the high rate must be used for the rest of the year.

Employers can use the following method to calculate how high the salary costs can be before applying the rate of 14.1 percent:

Total salary expenses to use the differentiated rate = 850,000*100/(14.1-10.6).

This only applies to one contribution-free amount per legal entity. If the legal entity is part of a group of enterprises, the entire group must be considered a single entity in this case.

Health enterprises and parts of the public administration sector

To be used by enterprises that fall under the Health Authorities and Health Trusts Act, and by the part of the public administration sector that does not fall under the central settlement agreement.

Employers to whom this code applies must use the following rates to calculate employer's national insurance contributions:

Zone	Rate
I	14.1%
Ia	14.1%
II	10.6%
III	6.4%
IV	5.1%
IVa	7.9%
V	0%
Additional employer's tax on wages over NOK 850,000	5%

Sector-exempt activity

To be used by employers who carry out sector-exempt activity, and by enterprises experiencing financial difficulties.

Employers to whom this code applies must use the following rates to calculate employer's national insurance contributions:

Zone	Rate
I	14.1%
Ia	10.6% (contribution-free amount NOK 850,000)
II	10.6% (contribution-free amount NOK 850,000)
III	6.4% (contribution-free amount NOK 8580,000)
IV	5.1% (contribution-free amount NOK 850,000)
IVa	7.9% (contribution-free amount NOK 850,000)
V	0% (contribution-free amount NOK 850,000)
Additional employer's tax on wages over NOK 850,000	5%

If this code applies, the employer's national insurance contributions must generally be calculated using the highest rate (14.1 percent), regardless of the registration zone. However, there is still a contribution-free arrangement that means employers can use differentiated rates within the contribution-free amount. The contribution-free amount is NOK 850,000. This entails that employers in this enterprise may use differentiated rates until the difference between the contributions calculated using the highest rate and contributions calculated using the differentiated rate amounts to NOK 850,000 in the income year.

Employers can use the following method to calculate how high the salary costs can be before applying the rate of 14.1 percent:

Total salary expenses to use the differentiated rate = 850,000*100/(14.1-differentiated rate)

Once the limit for the contribution-free amount is reached, the employer must use the rate of 14.1 percent for the rest of the year. This only applies to one contribution-free amount per legal entity. If the legal entity is part of a group of enterprises, the entire group must be considered a single entity in this case.

Employers with activity in the following industry sectors are considered to carry out sector-exempt activity and must use the following calculation code:

The steel sector	Activity relating to the production of steel products as mentioned in Annex IV to ESAs Guidelines on regional State aid for 2022–2027
The coal sector	Activity in the coal sector, as defined in ESAs Guidelines on regional State aid for 2022–2027
Industry codes, see the Classification of Standard Industrial Classification (SN2007)
Financial and insurance activities
64	Financial services activities
65	Insurance, reinsurance and pension funding, except compulsory social security
66	Activities auxiliary to financial services and insurance activities
Activities of head offices and certain consultancy services within a group
70.10	Activities of head offices, but only pertaining to services rendered within a group
70.22	Business and other management consultancy activities, but only pertaining to services rendered within a group

From 2022, the sector exception for financial services and insurance activities and for activities of head offices, etc. will only apply to employers who carry out such activity as their main line of business.

Enterprises that are considered to be in financial difficulties in accordance with the ESA's guidelines concerning state aid to enterprises in difficulty, must also use the calculation code Sector-exempt activity from and including the time the enterprise is considered to be in financial difficulties This also applies to enterprises that have outstanding claims for repayment of unlawful aid.

Freight transport by road

The special rule concerning a tax-free amount in zone 1a for road freight transport has been abolished from 2024. Employers in zone 1a that use «road freight transport» apply the same tax-free amount as employers in zone 1a that report on «general industries». From 2024, employers in the industry code «road freight transport», including rental of trucks with driver, may choose whether to continue reporting on the calculation code «road freight transport» or change to the calculation code «general industries».

Employers to whom this code applies must use the following rates to calculate employer's national insurance contributions:

Zone	Rate
I	14.1%
Ia	10.6% (contribution-free amount NOK 850,000)*
II	10.6%
III	6.4%
IV	5.1%
IVa	7.9%
V	0%
Additional employer's tax on wages over NOK 850,000	5%

*In zone Ia, employers must use a rate of 14.1 percent once the contribution-free amount of NOK 850,000 has been exceeded.

Employers can use the following method to calculate how high the salary costs can be before applying the rate of 14.1 percent:

Total salary expenses to use the differentiated rate = 250,000*100/(14.1-10.6).

This only applies to one contribution-free amount per legal entity. If the legal entity is part of a group of enterprises, the entire group must be considered a single entity in this case.

Agriculture, forestry and fishing

To be used by employers whose activity is limited to products that does not fall under the EEA Agreement.

Employers to whom this code applies must use the following rates to calculate employer's national insurance contributions:

Zone	Rate
I	14.1%
Ia	10.6%
II	10.6%
III	6.4%
IV	5.1%
IVa	5.1%
V	0%
Additional employer's tax on wages over NOK 850,000	5%

This applies if the employers carry out activity in the following industry codes:

01.1–01.3	Growing of non-perennial crops, perennial crops, plant propagation
01.4	Animal production
01.5	Mixed farming
01.6	Support activities to agriculture and post-harvest crop activities
01.7	Hunting, trapping and related service activities
02.1–02.3	Silviculture and other forestry activities, logging and gathering of wild growing non-wood products and part of 16.10 (production of piles)
02.40	Support services to forestry, not including timber mensuration
03.11–03.12	Marine fishing and freshwater fishing
03.21–03.22	Marine aquaculture and freshwater aquaculture
10.11–10.13	Processing and preserving of meat and poultry meat and production of meat and poultry meat products
10.20	Processing and preserving of fish, crustaceans and molluscs
10.3	Processing and preserving of fruit and vegetables
10.4	Manufacture of vegetable and animal oils and fats
10.5	Manufacture of dairy products and ice cream
10.6	Manufacture of grain mill products, starches and starch products, as well as part of 10.89 (manufacture of artificial honey and caramel)
10.85	Manufacture of prepared meals and dishes
10.9	Manufacture of prepared animal feeds
46.2	Wholesale of agriculture raw materials and live animals
46.31	Wholesale of fruit and vegetables, as well as part of 10.39 (manufacture of peeled vegetables and mixed salads)
46.32	Wholesale of meat and meat products
46.33	Wholesale of dairy products, eggs and edible oils and fats
46.381	Wholesale of fish, crustaceans and molluscs
50.202	Freight coastal transport, but only pertaining to the operation of fish carriers
52.10	Warehousing and storage, but only pertaining to the operation of grain silos

Reporting of withholding tax only

This applies to enterprises that are not liable to pay employer's national insurance contributions, or that have a central settlement of the employer's national insurance contributions (public administration sector), and that must only provide information about withholding tax. If they must provide information about pensions, this must be done using the calculation code for general industries.

PAYE for Svalbard (payroll deduction)

To be used if the employer must report deductions from salary payments according to the Svalbard Taxation Act, which is to be reported under withholding tax/deductions from salary payments.

The basis for employer's national insurance contributions can be registered, but no contributions are generated. This is because the rate for Svalbard is 0 percent.

Additional employer's tax

Additional employer's tax must be paid when total taxable salary benefits from a main legal entity to a single income recipient exceed NOK 850,000.

Financial difficulties

Enterprises that are in financial difficulties according to ESA's guidelines on state aid to enterprises in difficulties must use the highest rate in all zones. From 2023, a separate calculation code has been created to be used by companies that are in financial difficulties.