See the overview of zones

The employer is considered to conduct business where the enterprise is subject to a registration obligation according to the Central Coordinating Register for legal entities Act (in Norwegian only). 

The place of registration at the time of payment of salary is the decisive factor. 

Registration in the Central Coordinating Register for Legal Entities must correspond to the actual location from which the enterprise conducts its business.

If an enterprise changes location without submitting a notice of amendment, or if said notice is not registered with the Central Coordinating Register of Legal Entities, the location information already registered with the Central Coordinating Register of Legal Entitles will be incorrect. In this case, the employer must still apply the zone rate for which the enterprise should have been registered.

Sub-entities 

An enterprise that conducts business in several geographic areas (or within different industries) must register each business as a sub-entity in the area in question. See section 10 of the regulation to the Central Coordination Register for legal entities Act (in Norwegian only). 

In order to register a sub-entity, at least one person is required to have their fixed place of work at the location. 

Each sub-entity represents a calculation unit for employer's national insurance contributions. Salary costs related to the sub-entity must be calculated based on the zone rate in which the sub-entity is registered. 

Although each sub-entity represents an individual calculation unit, reporting and payment of employer's national insurance contributions must be made collectively. 

If an enterprise has sub-entities that are subject to an obligation to register, and for whatever reasons are not registered with the Central Coordinating Register of Legal Entities, these sub-entities are nevertheless considered individual calculation units. The zone rate in which the sub-entity should have been registered must be applied. The same applies if the sub-entity is registered with an incorrect address in the Central Coordinating Register of Legal Entities. 

There are some exceptions to the Central Coordinating Register of Legal Entities regulations concerning the registration of sub-entities. For example, exceptions apply to itinerant enterprises. Read more about this below.

Each sub-entity registered with a different address is not given a tax-free amount. A legal entity is only entitled to one tax-free amount. 

Relocation of an enterprise during the year

If the main entity or the sub-entity relocates from one zone to another during the year, the relocation is effective from the following calendar month. 

Notice of amendment concerning relocation of the entity must be sent to the Central Coordinating Register of Legal Entitles without undue delay. The date stated in the amendment notice will be considered the date of relocation, provided that the reported date of relocation is the actual date of relocation. 

Itinerant enterprises

Itinerant enterprise means that you have employees who:

• work mainly in another zone with a higher rate than the enterprise is registered under
• and that you are not obliged to register a sub-entity in the other zone.

This applies for example to:

• transport sector
• construction and engineering sector
• consultancy
• manpower hire

Read more about itinerant enterprises.