Employer’s additional national insurance contributions
Here you can get help with how to calculate employer’s additional national insurance contributions and which information you should provide about employer's additional national insurance contributions on salary, benefits in kind, etc. in the a-melding.
How to correct employer’s additional national insurance contributions for 2023
Applies to you as for 2023, limited the deductions in the basis the individual month, not the entire calender year.
To receive a deduction in the contribution basis for employer's additional national insurance contributions for refunds from NAV, it was previously stated in this guide that:
employer’s additional national insurance contributions must have been calculated for advanced sickness benefits, parental benefits, maternity benefits, training and care benefits.
In some cases, this requirement may result in the employer calculating too much employer’s additional national insurance contributions. When the amount you advance on behalf of NAV is included in the employer's national insurance contributions basis, you as an employer will reach the threshold of NOK 750,000 (2023) for the individual employee earlier than if the advance amount was not included. To prevent you from paying too much employer’s additional national insurance contributions, the benefits you are refunded from NAV must reduce the basis for the calculation of employer’s additional national insurance contributions for the individual employee. However, the total contribution basis for the individual employee cannot be set lower than zero.
If you have calculated too much employer’s additional national insurance contributions because of this, you can correct this in one of three ways:
- make the correction in the calendar month the error occurred
- make the correction in the calendar month in 2023 when you became aware of the error
- make the correction in the a-melding for December 2023
Refunds from NAV that are received at the turn of the year 2023-2024
Employers can deduct the refund for 2023 from the basis for additional employer’s National Insurance contributions in the month the refund is received, until the basis for additional employer’s National Insurance contributions was calculated for the income recipient in 2023.
Refunds received in 2024 for 2023 do not affect the threshold in 2024The refund for 2023 affects the threshold for 2023.
Brief information about additional employer’s national insurance contributions in the a-melding
Employers must calculate employer’s additional national insurance contributions when the total taxable salary benefits for an income recipient exceed the set threshold amount for a legal entity for the year. This regulation entered into force on 1 January 2023. The threshold amount for 2024 is NOK 850,000. The contribution is 5 percent of the contribution basis that is above the threshold amount. The employer has a calculation and reporting obligation from the time the threshold amount is reached.
The calculation code “employer’s additional national insurance contribution” is used regardless of industry and is in addition to the other calculation codes.
The information you must provide
Specify the contribution basis for calculating the employer’s additional national insurance contribution as a separate basis.
| For employer's additional national insurance contributions, you must provide information about: | |
| Calculation code | Additional employer's national insurance contributions |
| Zone | Zone x |
| Contribution basis | NOK x |
| Contribution rate | 5 percent |
Calculation code
A separat calculation code has been introduced, enter «Additional employer’s national insurance contributions».
Zone
Specify the zone based on the geographical location of the enterprise.
Contribution rate
The rate is 5 percent in all zones, including for employers in municipalities that currently have the 0 rate for ordinary employer's national insurance contributions.
Contribution basis employer’s additional national insurance contributions
You can read more about the calculation of the threshold amount for the calculation basis in the article Exemption from employer’s national insurance contributions when the employer advances sickness benefits and other national insurance benefits. Refer to the chapter on employer’s additional national insurance contributions.
1. Salary and other payments
The employer's additional national insurance contributions must be calculated on the same basis as the basis for ordinary employer's national insurance contributions. Employer’s additional national insurance contributions must be calculated from the calendar month in which the set threshold limit is exceeded, and for the amount that exceeds the threshold.
Holiday pay earned in 2022 that is paid out in 2023 must be included in the calculation basis for the employer’s additional national insurance contributions. The same applies to bonuses from previous years that are paid out in 2023.
Information on whether a benefit is included in the basis for employer's national insurance contributions can be found in the overview of salary and other benefits.
Exceptions for certain groups
The obligation to calculate employer's additional national insurance contributions does not apply to
- salary benefits for employees in the withholding tax scheme for Svalbard and employees on Jan Mayen or the Norwegian dependencies
- employees posted to Norway from USA and Canada
- seafarers in international service who live outside the Nordic region and who are not citizens of another EEA country and are members of the National Insurance Scheme pursuant to section 2-6 of the National Insurance Act with a fixed contribution rate
2. Employer's national insurance contributions on pension contributions and premiums
No additional contribution is calculated on the employer’s share of paid premiums and contributions to collective occupational pension schemes that are governmental or covered by section section 6-46 of the Taxation Act. Premiums paid to the common scheme for private contractual early retirement pension (AFP) is covered by the exception from employer’s additional national insurance contributions. The same applies to lump-sum payments that substitute pension rights in employment relationships that are not secured by premiums and contributions, and lump-sum premiums or contributions paid to secure the right to such pension.
Ongoing pension paid directly from the current or previous employer covered as an operating expense is included in the basis for employer’s additional national insurance contributions.
3. Refunds from NAV for advanced sickness benefits, etc.
You can reduce the basis for employer's additional national insurance contributions for refunds from NAV when you have both exceeded the threshold amount and have started calculating employer’s additional national insurance contributions. It is a requirement that the benefit is or will be refunded by NAV. A refund cannot reduce the employer's national insurance contributions basis negatively so that it is lower than zero for the individual income recipient.
The Directorate of Taxes has given a statement of principle regarding the exemption from employer’s national insurance contributions in cases where the employer advances sickness benefits and other national insurance benefits. The statement of principle does affect employers’ reporting of the basis and the calculation of the employer's national insurance contributions. You can choose between applying for the exemption when advancing the benefits or when the benefits are refunded by the Labour and Welfare Administration (NAV). See the Directorate of Taxes’ statement of principle and how it should be implemented.
Examples of reports of employer’s additional national insurance contributions
The examples below only show reporting of the basis for calculating the employer's additional national insurance contributions wtih threshold amount at NOK 750 000 and 5 per cent contribution rate.
You must also enter other mandatory information in the a-melding.
Example when the threshold amount is reached
The example here applies to 2023. The threshold amount for employer’s additional national insurance contributions is NOK 750,000.
Up to and including July, Petter has a salary subject to contributions of NOK 650,000. His salary in August is NOK 110,000. The employer calculates employer's additional national insurance contributions on a basis of NOK 10,000 in August.
| In the a-melding for August, the basis for employer's additional national insurance contributions is reported as follows: | |
| Calculation code | Additional employer’s National Insurance contributions |
| Zone | Zone 1 |
| Contribution basis | 10 000 |
| Contribution rate | 5 % |
They also enters other obligatory information.
Example when the basis for the employer's additional national insurance contributions is less than the refund from NAV
Up to and including July, Jonas has a salary subject to contributions of NOK 650,000. His salary in August is NOK 110,000. The employer calculates employer's additional national insurance contributions on a basis of NOK 10,000 in August. Jonas ends his employment with the enterprise on 31 August. Jonas was on sick leave in April. In October, the employer receives NOK 20,000 refunded by NAV for April.
The employer calculates the threshold amount for employer’s additional national insurance contributions as follows: Income up to and including August, of NOK 760,000 minus the entire refund amount of NOK 20,000. The employer calculated employer's additional national insurance contributions on a basis of NOK 10,000 before the refund was received.
| In the a-melding for October, deductions are reported in the basis for employer's national insurance contributions as follows: | |
| Calculation code | Generale industries |
| Zone | zone 1 |
| Contribution basis | -20 000 |
| Contribution rate | 14,1% |
They also enters other obligatory information
| In the a-melding for October, deductions are reported in the basis for employer's additional national insurance contributions as follows: | |
| Calculation code | Additional employer’s national insurance contributions |
| Zone | zone 1 |
| Contribution basis | -10 000 |
| Contribution rate | 5% |
They also enters other obligatory information
Example when the basis for employer’s additional national insurance contributions is more than the refund from NAV
Up to and including July, Simen has a salary subject to contributions of NOK 700,000. His salary for August is NOK 100,000, and the employer calculates employer's additional national insurance contributions on a basis of NOK 50,000 in August. Simen is on sick leave for three weeks in August.
In October, the employer is refunded NOK 45,000 from NAV for Simen’s sick-pay period in August. Employer’s additional national insurance contributions has been calculated with a higher amount than the refund, and the entire amount may therefore reduce the basis for employer’s additional national insurance contributions
| In the a-melding for October, deductions are reported in the basis for employer's national insurance contributions as follows: | |
| Calculation code | General industries |
| Zone | zone 1 |
| Contribution basis | -45 000 |
| Contribution rate | 14,1% |
| In the a-melding for October, deductions are reported in the basis for employer's additonal national insurance contributions as follows: | |
| Calculation code | Additional employer’s national insurance contributions |
| Zone | zone 1 |
| Contribution basis | -45 000 |
| Contribution rate | 5% |
They also enters other obligatory information.
Example when NAV changes the refund amount
Up to and including July, Elise has a taxable salary of NOK 800,000. Her salary in August is NOK 80,000, and the employer calculates employer's additional national insurance contributions on a basis of NOK 80,000. Elise has three weeks of parental leave in August.
In October, the employer is refunded NOK 50,000 from NAV for Elise’s parental allowance period in August. Exemption from employer’s national insurance contributions is carried out when the employer receives the redund from NAV.
In December, the employer receives a corrected refund settlement from NAV. The employer is refunded a total of NOK 30,000 from NAV for Elise’s parental-allowance period in August. The original refund was therefore incorrect.
| In the a-melding for October, deductions are reported in the basis for employer's national insurance contributions as follows: | |
| Calculation code | Additional employer’s national insurance contributions |
| Zone | zone 1 |
| Contribution basis | - 50,000 |
| Contribution rate | 5% |
They also enters other obligatory information.
| In the a-melding for December, they correct the deductions from the basis as follows: | |
| Calculation code | Additional employer’s national insurance contributions |
| Zone | zone 1 |
| Contribution basis | 20 000 |
| Contribution rate | 5% |
They also enters other obligatory information.
Example of a change in year for a refund from NAV
Up to and including November 2023, Kaja has a salary subject to contributions of NOK 1,150,000. Her salary in December is NOK 110,000. She has parental leave for all of December, and unpaid leave from January 2024. A refund of NOK 50,000 for December is received in January.
| In the a-melding for December 2023, deductions are reported in the basis for employer's national insurance contributions as follows: | |
| Calculation code | Additional employer’s national insurance contributions |
| Zone | zone 1 |
| Contribution basis | 110,000 |
| Contribution rate | 5% |
They also enters other obligatory information.
| In the a-melding for January 2024, they correct the deductions from the basis as follows: | |
| Calculation code | Additional employer’s national insurance contributions |
| Zone | zone 1 |
| Contribution basis | - 50 000 |
| Contribution rate | 5% |
They also enters other obligatory information.
In the contribution basis for salary and remunerations with calculation code employer’s additional national insurance contributions, they do not report anything in January. This is the same as for ordinary employer's national insurance contributions.
Which organisation numbers should you use
You report employer's additional national insurance contributions
- on the sub-entity where the employment is linked, in the same way as for regular employer's national insurance contributions
- or collectively on the sub-entity where the main entity is registered, even if the employee has several employment relationships linked to several registered sub-entities
Reductions in the contribution basis for refunds from NAV are made in the basis calculation on the same sub-entity as where employer's additional national insurance contributions were originally calculated.
For itinerant enterprises, it is not necessary to distribute the contribution basis for employer's additional national insurance contributions over several zones.
Please note that you calculate the threshold amount collectively for all sub-entities in a legal entity.
Total calculated additional employer's national insurance contributions
The sum of calculated employer's additional national insurance contributions must be added to the sum of calculated regular employer's national insurance contributions. This is also the amount you must pay in employer's national insurance contributions.
When you must submit reports
You must provide information about employer’s additional national insurance contributions in the a-melding every month you report salary and other benefits for which employer’s additional national insurance contributions must be calculated.
For refunds of sickness benefits, etc. that result in a reduction in the contribution basis for employer’s additional national insurance contributions, you must provide the calendar month in which you advanced the benefit, or the calender month in which you have received the refund from NAV.
Payment
Employers must pay employer’s additional national insurance contributions on their own initiative with the employer’s national insurance contributions first deadline for the calendar year of 15 March followed by the 15th of every other month.
Correcting errors
Important information
Correction of employer’s additional national insurance contributions is limited to
- the additional contribution basis for the month or months that are incorrect
- income recipients that the error applies to
- originally reported employer's additional national insurance contributions on the sub-entity
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Error messages which concern employer’s national insurance contributions |
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MAGNET_EDAG-183 |
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MAGNET_EDAG-183B |
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MAGNET_EDAG-185 |
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MAGNET_EDAG-197 |
If you have specified the wrong contribution basis, you must correct this basis in the a-melding for the month which is wrong.
If you need to change employer's national insurance contributions because of altered circumstances after the deadline of submission.
This applies for example to changes due to:
- membership of another country’s national insurance system with retrospective effect
- vehicle logbooks
- scholarships
In such cases, you can choose which month you make the change in.
If the change concerns the current year, you can
- change the employer’s national insurance contributions in the a-melding for the month in which the new information becomes known, or
- change the employer's national insurance contributions in the a-melding for the month or months that the change concerns.
If the change concerns a previous year, you can
- change the employer’s national insurance contributions in the a-melding for the month in which the new information becomes known,
- change the employer's national insurance contributions in the a-melding for the month or months that the change concerns, or
- change the employer’s national insurance contributions in the a-melding for December.
If you need to alter the employer's national insurance contributions because an income recipient receives a benefit in the form of a back payment, specify the employer's national insurance contributions in the month in which the back payment takes place.
If you need to alter the employer's national insurance contributions because an income recipient has repaid a benefit, you can choose which month you make the change in.
If the repayment concerns the current year, you can:
- change the employer’s national insurance contributions in the a-melding for the month in which the benefit is repaid, or
- change the employer's national insurance contributions in the a-melding for the month or months that the repayment concerns
If the change concerns a previous year, you can:
- change the employer’s national insurance contributions in the a-melding for the month in which the benefit is repaid,
- change the employer's national insurance contributions in the a-melding for the month or months that the repayment concerns, or
- change the employer’s national insurance contributions in the a-melding for December.
Note!
You must correct the amount that the income recipient has paid back in the a-melding for the month or months in which the error was made. Only if there is a change in employer’s national insurance contributions can you choose which month to make the change in.
Important information
If you use a payroll system, please contact your system supplier if you are unsure how to correct reporting in your system.
What we use the information for
The Norwegian Tax Administration uses information concerning total calculated employer's national insurance contributions to collect employer's national insurance contributions. Information on calculation codes, rates, zones and contribution basis is used to check the total amount payable by you that you have specified.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.
