Acts and regulations

If you want to read more about how employer's national insurance contributions to the National Insurance Scheme works for 2023, you can read the Directorate of Taxes’ notice Arbeidsgiveravgift til folketrygden for 2023 (Employer's national insurance contributions to the National Insurance scheme 2023, in Norwegian only) - the Tax Administration. The new rules for employer's additional national insurance contributions are explained in section 4.8.

At lovdata.no, you will find Forskrift om ekstra arbeidsgiveravgift (The regulations on employer's additional national insurance contributions, in Norwegian only).

 

Guidance on reporting employer’s national insurance contributions

There’s a section in the a-melding guide that describes how to calculate employer's national insurance contributions and which information to provide about employer's additional national insurance contributions on salary, benefits in kind, etc. in the a-melding. Here’s a link to this page: Employer’s additional national insurance contributions on employment income over NOK 750,000 - the Tax Administration

 

How to report employer's additional national insurance contributions for a salary of more than NOK 750,000

Employer's additional national insurance contributions can be reported

• via a payroll system (A02) that supports the reporting of employer’s additional national insurance contributions, or
• in our new reporting solution (A10).

If you submit the a-melding directly in Altinn (A01), you must report the basis for employer’s additional national insurance contributions in a new reporting solution (A10). It is not possible to report employer’s additional national insurance contributions directly in Altinn (A01).

If you submit the a-melding via a payroll system, you must first check that the payroll system supports the reporting of employer’s additional national insurance contributions for a salary of more than NOK 750,000. If the payroll system does not support this, you must report the basis for employer’s additional national insurance contributions in a new reporting solution (A10).

 

New reporting solution (A10)

We’re working on a new and improved a-melding. The new reporting solution is still in development and has currently limited functionality. You can, however, report the basis for employer’s additional national insurance contributions if you have employees with a total salary subject to contributions exceeding NOK 750,000.

Note! It’s only when the salary exceeds NOK 750,000 that you must report the basis for employer’s additional national insurance contributions.
You’ll find the new reporting solution here: Direct reporting of the a-melding and employees on assignment (A10)

If you need help with reporting employer’s additional national insurance contributions, you’ll find step-by-step instructions here: Guide: Registering employer’s additional national insurance contributions over NOK 750,000