If as an employer you carry on activity that is not covered by the sector-exceptions or the other exceptions that are described below, you are in this context considered to run a business in the general industries.

If as an employer you operate within the general industries, the following zones and rates apply:

Zone	Rates
I	14.1 %
Ia	10.6 % (threshold 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 threshold amount has been exceeded.  

Employers operating in the general industries report with the calculation code “General industries” in the a-melding.

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. 

The public administration sector and the health trusts

As a general rule, differentiated rates are used by the public administration sector and the health trusts.  However, no threshold amount is allowed for the public administration sector and the health trusts in Zone Ia.

Zone	Rates
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 %

This exception applies to the public administration sector as set out in section 1 of the Regulation of 27 November 2003 no. 1398 on simplified settlement of employer's national insurance contributions from the public administration sector’s activities and section 24-5 of the National Insurance Act (in Norwegian only).

The exception applies to the health trusts as set out in section 2 of the Act relating to Health Trusts, etc. (in Norwegian only). 

The health trusts and parts of the public administration covered by this exception must report using calculation code “Health trusts and parts of the public administration” in the a-melding.

Svalbard

See specific information about Svalbard

Agriculture, forestry and fishing 

Certain types of industry relating to agriculture, forestry and fishing fall outside the scope of the EEA agreement.

An overview of which industries this applies to is stated in section 5, subsection 1 in the Norwegian Parliament’s annual “Stortingsvedtak om fastsetting av avgifter mv. til folketrygden”.

The following rates apply to employers that carry on business activity that falls outside the scope of the EEA agreement:

Zone	Rates
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 %

Employers operating in these industries report with the calculation code “Agriculture, forestry and fisheries, etc.” in the a-melding.