The sector-exempt industries are the steel sector, the synthetic fibres sector, the finance and insurance sector, as well as head office operations and certain consultancy services within a group of enterprises. Activities within these sectors are exempt from the general scheme concerning differentiated employer's national insurance contributions. If you as an employer carry out activity within an exempt industry sector, you’ll generally have to apply the highest rate in all zones.

Many of the sector exceptions are specified using industry codes (NACE codes). The various industry codes include a description of the activities included in the respective codes. As an employer, you must assess whether your enterprise’s activities are covered by a sector-exempt industry code. When a sector exemption is defined by an industry code, the decisive factor is whether the activity, when viewed in isolation, is covered by the industry code’s description. For a more detailed description, see the description of the individual industry codes (NACE codes) (in Norwegian only). 

Employers with activity in sector-exempt industries are allocated a contribution-free amount. The contribution-free amount scheme means that the employer can still use differentiated rates up to a set contribution-free amount.

For more information on sector excemptions and contribution-free amounts, see the Directorate of Taxes’ report on employer’s national insurance contributions to the National Insurance Scheme (in Norwegian only).

The following rates apply to employers that carry out sector-exempt activity:

Zone	Rates
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 850,000)*
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 national insurance contributions for salary over NOK 850,000	5%

* Employers must use a rate of 14.1 percent once the contribution-free amount has been exceeded.

If you as an employer carry out sector-exempt activity, you must report using the calculation code ‘Sector-exempt activity’ in the a-melding. 

The steel sector

The exemption covers activities relating to the production of steel products as mentioned in Annex IV to ESA’s guidelines on regional state aid for 2022–2027.

The coal sector

The exemption covers activity in the coal sector, as defined in ESA’s guidelines on regional state aid for 2022–2027.

Finance and insurance sector

The exemption concerns industry codes 64 Financial service activities, 65 Insurance, 66 Services auxiliary to financial services and insurance activities. The industry codes cover activities within the banking and insurance sector.

From 2022, this sector-exemption will only apply to employers who carry out such activity as their main line of business.

Activities of head offices and certain consultancy services within a group

The exemption applies to the following industry codes:

• 70.10 Activities of head offices
• 70.22 Business and other management consultancy activities (within a group)

This sector-exemption only applies to enterprises within a group and where the services are provided within the group.

The exemption does not cover activities linked to legal assistance (lawyer fees) and representation, auditing, and tax consultancy.

From 2022, this sector exemption will only apply to employers who carry out such activity as their main line of business.