Registration of additional employer`s national insurance contribution over NOK 750 000

An additional employer's national insurance contribution of 5 percent has been adopted for employment income over NOK 750,000. The change applies from and including the income year 2023.

When you report additional employer's national insurance contribution for employment income over NOK 750,000, you can report this

  • via the payroll system if it is adapted for this, or
  • manually in A10

How to report in A10

For those who must report additional employer’s national insurance contribution for employment income over NOK 750,000 in A10.

  • Log in to the A10 solution at skatteetaten.no/a10
  • Select the enterprise on behalf of which you want to report (main entity and any sub-entities)

If it’s the first time you log in to the solution, you’ll receive a short introduction. If you have submitted the a-melding via A01 before, you’ll receive an introduction to what is new in the new solution. You can choose to read this or start reporting straight away.

You must choose between importing information from a previously submitted a-melding, or creating a new empty a-melding. If you are only going to report additional employer's national insurance contributions and have already submitted an a-melding for the period, you must choose to create an empty a-melding.

Only report additional employer's national insurance contributions

Choose to start a new, empty a-melding.

You’ll get an overview of the various parts of the a-melding. Go down to "Employer's national insurance contributions in Norway" and select "Add information to calculate employer's national insurance contributions in Norway”.

You will now choose the method for calculation for employer’s national insurance contributions – industry and zone (same zone as other contribution calculations). Select "Additional employer's national insurance contribution". Select your zone and enter the amounts for contribution basis and refund basis.

Select "Save". You’ll then be taken to a page with summary of the information you have entered. You must check the registered information and tick the box to confirm that the information provided is correct.

You’ll get a receipt in your browser when you’ve submitted the a-melding.

In addition to this receipt, you’ll receive feedback (A03 a-melding feedback) in your Altinn inbox.

How to calculate the contribution basis

You must calculate this amount yourself. Here's an example of how to do it:

Important information

Inge has a total taxable income of NOK 30,000 this month.

Anne has a total taxable income of NOK 50,000 this month.

So far this year, it appears that Inge and Anne have respectively received NOK 760,000 and NOK 800,000 in taxable income.

This means that Inge has received 10,000 over NOK 750,000, and Anne has received 50,000 over NOK 750,000.

10,000 + 50,000 = NOK 60,000

In this case, you must enter NOK 60,000 in this field.

This means - when you report wages for Inge and Anne next month - you must enter the entire new income, since they have already earned more than NOK 750,000 this year.