Employer’s additional national insurance contributions on employment income over NOK 750,000
How to calculate employer's additional national insurance contributions and what information that you must provide concerning the contributions in the a-melding.
Brief information about additional employer’s national insurance contributions in the a-melding
Employer’s additional national insurance contributions must be calculated when the total taxable salary to an income recipient exceeds the threshold amount of NOK 750,000 from a legal entity. This regulation entered into force on 1 January 2023. The contribution amounts to 5 percent of the basis over the amount limit. An employer’s obligation to calculate and report starts from the time the amount limit is reached.
The calculation code “employer’s additional national insurance contribution” is used regardless of industry and comes 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 have the 0 rate for ordinary employer's national insurance contributions today. t.
Contribution basis 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 national insurance contributions must be calculated from the calendar month in which the set amount limit is exceeded, for the part that exceeds the amount limit.
Holiday pay earned in 2022 that is paid out in 2023 must be included in the calculation basis. 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
- taxable income to employees in the withholding tax scheme for Svalbard and employees on Jan Mayen or the Norwegian dependencies
- employees posted from the USA or Canada
- seafarers in international trade which lives outside the Nordic region and who are a citizen of a country outside the EEA and are a member of the Norwegian National Insurance scheme under Section 2-6 of the National Insurance Act with fixed contribution rates
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 of sickness benefits etc. giving a reduction in the contribution basis
A deduction in the basis for employer's additional national insurance contributions is given for refunds from NAV when
- employer’s additional national insurance contributions have been calculated for advanced sickness benefit, parental benefits, maternity benefits, care/training- and care benefit, and
- the benefit has actually been refunded from NAV.
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.
You must also enter other mandatory information in the a-melding.
Example when the threshold amount is reached
Up to and including July, Petter has a taxable salary 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 original basis for calculating the employer's additional national insurance contributions is less than the refund from NAV
Up to and including July, Jonas has a taxable salary 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 August, Jonas was on sick leave over the employer’s period. In October, the employer receives NOK 20,000 in refund from NAV for Jonas’ sick pay period in August.
| 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 original basis for calculating the employer's additional national insurance contributions is more than the refund from NAV
Simen has up to and including July a taxable salary of NOK 700,000. His salary in August is NOK 100,000. 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 receives NOK 45,000 in refund from NAV for Simen’s sick pay period in August.
| 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 receives NOK 50,000 in refund from NAV for Elise’s parental allowance period in August.
In December, the employer receives a corrected refund settlement from NAV, stating that the employer receives a total of NOK 30,000 in refund from NAV for Elise’s parental allowance period in August.
| 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.
Which organisation numbers should you use
Employer's additional national insurance contributions can be reported
- on the sub-entity where the employment is linked, that is, 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.
Deductions in the basis for calculation of 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.
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 the amount you must pay in employer's national insurance contributions.
When you must submit reports
You must provide information on employer’s additional national insurance contributions in the a-melding each month in which you calculate employer’s national additional insurance contributions.
You must specify refunds of sickness benefits etc. giving a reduction in the contribution basis in the calendar month in which you 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.
