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Employer’s national insurance contributions
How to calculate employer's national insurance contributions and what information that you must provide concerning the contributions in the a-melding.
Brief information about employer’s national insurance contributions in the a-melding
As an employer, you have a responsibility to calculate and pay employer's national insurance contributions. Employer's national insurance contributions are based on the employees' gross salaries.
The rate you use to calculate employer’s national insurance contributions depends on the following:
- zone – in which municipality the enterprise has its head office. Due to the local and regional government reform, from 2020 there is no longer a one to one relationship between the employer’s national insurance contribution zone and the municipality. See employer’s national insurance contribution - zone subdivision for an overview of zones and rates.
- calculation code – the type of business activity you carry out.
There are seven different calculation codes:
- general industries
- health enterprises and parts of the public administration
- agriculture and forestry, fisheries etc.
- reporting of payroll withholding tax only
- PAYE for Svalbard (payroll deduction)
- sector-exempt activity
- road freight transport
In the a-melding, you must provide information on how you calculate employer's national insurance contributions and the amount that you must pay.
You must also indicate whether each individual salary payment and benefit is to be included in the basis for employer's national insurance contributions. See a more detailed description of this under each individual salary payment and benefit.
For more information, see general information on national insurance contribution.
General industries
Most employers must calculate employer's national insurance contributions based on general industries.
|
For general industries, you must provide information concerning: |
|
| Calculation code | general industries |
| Zone | zone x |
| Contribution basis | NOK x |
| Contribution rate | x percent |
Calculation code
Specify “general industries”.
Zone
Specify the zone based on the geographical location of the enterprise.
Contribution basis
There are three types of contribution basis:
- employer's national insurance contribution on salary and other payments
- employer's national insurance contribution on pension contributions and premiums
- refunds of sickness benefits etc. giving a reduction in the contribution basis
See contribution basis for more details
If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.
Contribution rate
Specify the contribution rate.
| Zone | Contribution rat |
Contribution rate |
|
The contribution-free amount has not been used up (differentiated rate) |
The contribution-free amount has been used up (high rate) |
|
| 1 | 14.1 | |
| 1a | 10.6 | 14.1 |
| 2 | 10.6 | |
| 3 | 6.4 | |
| 4 | 5.1 | |
| 4a | 7.9 | |
| 5 | 0 |
Zone 1a
For employers in zone 1a, the contribution-free amount is NOK 500,000. For more information, see contribution-free amount and de minimis aid.
If the contribution-free amount has not been used up: Specify 10.6 percent
If the contribution-free amount has been used up: Specify 14.1 percent
Other zones
For employers in other zones, see the table above to find the right rate.
Other industries
Concerns employers in enterprises covered by the health authorities and Health Trusts Act, and the parts of the public administration that are not covered by the centralised settlement scheme.
| For the health enterprises and parts of the public administration, you must provide information concerning: | |
| Calculation code | health enterprises and parts of the public administration |
| Zone | zone x |
| Contribution basis | NOK x |
| Contribution rate | x percent |
Calculation code
Specify “health enterprises and parts of the public administration”.
Zone
Specify the zone based on the geographical location of the enterprise.
Contribution basis
There are three types of contribution basis:
- employer's national insurance contributions on salary and other payments
- employer's national insurance contributions on pension contributions and premiums
- refunds of sickness benefits etc. giving a reduction in the contribution basis
See contribution basis for more details.
If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.
Contribution rate
Specify the contribution rate.
| Zone | Contribution rate |
| 1 | 14.1 |
| 1a | 14.1 |
| 2 | 10.6 |
| 3 | 6.4 |
| 4 | 5.1 |
| 4a | 7.9 |
| 5 | 0 |
Concerns employers operating within agriculture, forestry, fisheries, etc.
| For agriculture, forestry, etc., you must provide information concerning: | |
| Calculation code | agriculture and forestry, fisheries etc. |
| Zone | zone x |
| Contribution basis | NOK x |
| Contribution rate | x percent |
Calculation code
Specify “agriculture and forestry, fisheries etc.”
Zone
Specify the zone based on the geographical location of the enterprise.
Contribution basis
- employer's national insurance contributions on salary and other payments
- employer's national insurance contributions on pension contributions and premiums
- refunds of sickness benefits etc. giving a reduction in the contribution basis
Contribution rate
Specify the contribution rate.
| Zone |
Contribution rate |
| 1 | 14.1 |
| 1a | 10.6 |
| 2 | 10.6 |
| 3 | 6.4 |
| 4 | 5.1 |
| 4a | 5.1 |
| 5 | 0 |
Concerns employers in the public administration who use simplified settlement for employer's national insurance contributions.
This includes for example:
- ministries
- public agencies
- directorates
- supervisory organisations, boards
- Statistics Norway
- Norwegian Public Roads Administration
- Norwegian National Rail Administration
- Norwegian Coastal Administration
- Norwegian State Educational Loan Fund
- Norwegian State Housing Bank
| For the part of the public administration that only reports payroll withholding tax deductions, you must provide information concerning: | |
| Calculation code | reporting of payroll withholding tax only |
| Zone | zone x |
| Contribution basis | NOK 0 |
| Contribution rate | 0 percent |
Calculation code
Specify “reporting of payroll withholding tax only”.
Zone
Specify the zone based on the geographical location of the enterprise.
Contribution basis
Specify contribution basis as NOK 0.
Contribution rate
Specify 0 percent.
Concerns employers domiciled on Svalbard and other employers who pay salary and other benefits which are taxed under the Svalbard Tax Act.
| For PAYE for Svalbard, you must provide information concerning: | |
| Calculation code | PAYE for Svalbard |
| Zone | 5 |
| Contribution basis | NOK 0 / actual basis |
| Contribution rate | 0 percent |
Calculation code
Specify “PAYE for Svalbard”.
Zone
Specify zone 5
Contribution basis
It is optional whether you want to specify NOK 0 as the contribution basis or the actual amount.
Contribution rate
Specify 0 percent.
Concerns employers within the following sectors:
- production of steel and synthetic fibres
- airports
- finance and insurance sector
- head office services, business consultancy and other administrative consultancy within a group of enterprises
| For sector-exempt activity, you must provide information concerning: | |
| Calculation code | sector-exempt activity |
| Zone | zone x |
| Contribution basis | NOK x |
| Contribution rate | x percent |
Calculation code
Specify “sector-exempt activity”.
Zone
Specify the zone based on the geographical location of the enterprise.
Contribution basis
There are three types of contribution basis:
- employer's national insurance contributions on salary and other payments
- employer's national insurance contributions on pension contributions and premiums
- refunds of sickness benefits etc. giving a reduction in the contribution basis
See contribution basis for more details.
If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.
Contribution rate
Specify the contribution rate.
| Zone | Contribution rate | Contribution rate |
|
The contribution-free amount has not been used up (differentiated rate) |
The contribution-free amount has been used up (high rate) |
|
| 1 | 14.1 | |
| 1a | 10.6 | 14.1 |
| 2 | 10.6 | 14.1 |
| 3 | 6.4 | 14.1 |
| 4 | 5.1 | 14.1 |
| 4a | 7.9 | 14.1 |
| 5 | 0 | 14.1 |
For employers in zone 1a, 2, 3, 4, 4a or 5, the contribution-free amount is NOK 500,000.
Concerns employers who provide road freight transport services.
| For road freight transport, you must provide information concerning: | |
| Calculation code | road freight transport |
| Zone | zone x |
| Contribution basis | NOK x |
| Contribution rate | x percent |
Calculation code
Specify “road freight transport”.
Zone
Specify the zone based on the geographical location of the enterprise.
Contribution basis
There are three types of contribution basis:
- employer's national insurance contributions on salary and other payments.
- employer's national insurance contributions on pension contributions and premiums
- refunds of sickness benefits etc. giving a reduction in the contribution basis
See contribution basis for more details.
If you have several types of contribution basis, you must repeat the calculation code, zone and contribution rate for each contribution basis.
Contribution rate
Specify the contribution rate.
| Zone | Contribution rate | Contribution rate |
|
The contribution-free amount has not been used up (differentiated rate) |
The contribution-free amount has been used up (high rate) |
|
| 1 | 14.1 | |
| 1a | 10.6 | 14.1 |
| 2 | 10.6 | |
| 3 | 6.4 | |
| 4 | 5.1 | |
| 4a | 7.9 | |
| 5 | 0 |
For employers in zone 1a, the tax-free amount is NOK 250,000. For more information, see contribution-free amount and de minimis aid.
Concerns employees posted to Norway from the USA or Canada, who are covered by the terms of the Ministry of Labour's annual regulations on contributions for such employees.
Employer's national insurance contributions on salary and other payments
| In the a-melding, you must provide information concerning: | |
| Contribution basis = the sum of salary and benefits for income recipients in this group | NOK x |
| Contribution rate | 7 percent |
The contribution basis must be the sum of benefits subject to contributions for this group.
Refunds of sickness benefits etc. giving a reduction in the contribution basis
Concerns salary and other benefits which you have previously paid for employees who, for example, were on sick leave or maternity leave.
Specify the gross aggregated refund of sickness benefit, etc. which gives a reduction in the contribution basis. Must be specified in the calendar month in which you receive a refund from NAV.
| In the a-melding, you must provide information concerning: | ||
| Contribution basis = the amount for refund of sickness benefit, etc. from NAV | - | NOK x |
| Contribution rate | 7 percent | |
The amount is negative and must reduce the total calculated employer's national insurance contributions. You must specify the amount with a minus sign.
Applies to seafarers employed on Norwegian ships in international trade which are registered in the Norwegian Ship Register (NOR).
You must pay a fixed amount per month regardless of the number of working days in the month, as long as the seafarer is a member of the Norwegian National Insurance scheme under Section 2-6 of the National Insurance Act.
| In the a-melding, you must provide information concerning: | |
| Number of seafarers for whom you must pay contributions: | x persons |
| Contribution rate | See the rates below |
VAT rates:
| Year | Rate per month per person |
| 2020 | NOK 457 |
| 2019 | NOK 443 |
| 2018 | NOK 428 |
| 2017 | NOK 423 |
| 2016 | NOK 412 |
| 2015 | NOK 404 |
Zone
In order to find the right zone, see overview of zones and the supplementary information concerning zones with a description of the exceptions.
Contribution basis
There are three types of contribution basis:
1. Employer's national insurance contributions on salary and other payments.
Concerns salary and other benefits subject to contributions.
Specify the gross aggregated salary and other benefits subject to contributions.
You must also include salary and benefits subject to contributions which:
- cannot be linked to an income recipient
- are not included in any of the other contribution bases, e.g. benefits below the reporting obligation threshold
You should not include salary and benefits for:
- employees posted from the USA or Canada
- employees on-board ships in international service
2. Employer's national insurance contributions on pension contributions and premiums
Concerns employers’ contributions and premiums for annuity and pension schemes which are subject to contributions.
Specify the gross aggregated contributions and premiums subject to contributions. Must be specified in the calendar month in which you paid the premium.
Distribute the basis between the relevant contribution zones on the same basis as other benefits subject to contributions in the same calendar month.
3. Refunds of sickness benefits etc. giving a reduction in the contribution basis
Concerns salary and other benefits which you have previously paid for employees who, for example, were on sick leave or maternity leave.
Specify the gross aggregated refund which gives a reduction in the contribution basis. Must be specified in the calendar month in which you receive a refund from NAV.
The amount is negative and must reduce the total calculated employer's national insurance contributions. You must specify the amount with a minus sign.
Use the same contribution rate that you use to calculate employer's national insurance contributions.
Temporary rules as a result of Covid-19
On 20 March 2020, the rules for being laid off were changed. Employers do not have to pay national insurance contributions on salary compensation that they have paid in advance, provided the employer is refunded the salary payments. The employer can get a refund for the salary payments made in the benefit period for the lay-off periods that started before 20 April 2020. The refund scheme does not apply to lay-off periods that started on 20 April or later. Employers must apply for a refund to NAV by 31 August 2020, and they must do so in the way that the Directorate of Labour and Welfare decides. For more information about refunds, check NAV’s website.
The employer’s national insurance contribution refund scheme works in the same way as refunds of sickness benefit, etc., meaning you’ll get a deduction in the contribution basis when the benefits are actually refunded. The deduction may only be claimed the month in which the Norwegian Labour and Welfare Administration has refunded the amount.
See the temporary regulation no. 1102 of 29 May 2020 and the temporary regulation no. 800 of 16 April 2020.
Tax-free amount and de minimis aid
The contribution-free amount means that you are can apply a lower rate (differentiated rates) than 14.1 percent when calculating the contributions. You can only apply the lower rate (the differentiated rate) to the contribution-free amount.
The contribution-free amount is NOK 500,000 per year for:
- general industries in zone 1a
- sector-exempt activity zones 1a - 5
The contribution-free amount is NOK 250,000 per year for:
- road freight transport in zone 1a
Once the contribution-free amount has been used up, you must apply the 14.1 percent rate for the rest of the year. Only one contribution-free amount applies per legal entity (declarant).
See also more about reporting contribution-free amounts for groups of enterprises
De minimis aid
If you have received other de minimis aid in the calendar month for which you are submitting an a-melding, you must specify this in the a-melding.
See also the explanatory information concerning de minimis aid
Only applies if:
- the enterprise can calculate differentiated rates within a contribution-free amount (de minimis aid). This means enterprises that are covered by:
- calculation code “General industries” in zone 1a
- calculation code “Road freight transport” in zone 1a
- calculation code “Sector-exempt activity" in all zones except zone 1
If you haven't spent the contribution-free amount when you receive de minimis aid, you must reduce the contribution-free amount by an amount which corresponds to the aid amount that you received.
If the contribution-free amount is still a positive amount, you can apply the low rate when calculating the benefit.
Example
You run an enterprise in zone 1a, the calculation code is general industries, and the contribution-free amount is NOK 500,000 for a year. In January, your enterprise receives NOK 150,000 in de minimis aid.
Contribution-free amount 500,000 – 150,000 = 350,000
The contribution-free amount has not been used up and you can apply the low rate (differentiated rate) of 10.6 percent when calculating the employer's national insurance contributions. Applies until the remaining component of the contribution-free amount of NOK 350,000 has been spent.
If you receive NOK 500,000 in de minimis aid, the contribution-free amount will be spent and you will have to calculate contributions using the rate of 14.1 percent.
Itinerant enterprise - several zones
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
The majority of the work
The majority of the work means that the employee has carried out more than half of the number of working days during the calendar month in another zone with a higher rate than the enterprise is registered under.
If the employee carries out the majority of his or her work during a particular month in another zone with a higher rate than the enterprise is registered under, you must apply this rate to a proportional share of the salary payments for that calendar month.
Two sets of information
If you report employer's national insurance contributions for an itinerant enterprise, you must provide two sets of information, one for each calculation zone.
In the a-melding, you must provide information concerning:
| Work performed in another zone | |
| Calculation code | Calculation code |
| Zone | Specify the zone in which the itinerant enterprise operates |
| Contribution basis | Contribution basis linked to the zone above |
| Contribution rate | Applicable zone rate |
| Work performed in the zone under which the enterprise is registered | |
| Calculation code | Calculation code |
| Zone | State the enterprise's zone |
| Contribution basis | Contribution basis linked to the zone above |
| Contribution rate | Applicable zone rate |
Mixed enterprise - several types of industry
If you run several different types of business, including sector-exempt industry combined with another industry, you can apply the rates that apply to each of the industries.
The condition for you to do this is that you:
- have a clear accounting divide between the two industries.
If you do not have a clear accounting divide:
- you must apply the highest rates to the entire contribution basis.
Two sets of information
If you report employer's national insurance contributions for mixed enterprise, you must provide two sets of information, one for each calculation zone.
In the a-melding, you must provide information concerning:
| Sector-exempt activity | |
| Calculation code | For example: sector-exempt activity |
| Zone | zone x |
| Contribution basis | Contribution basis linked to the calculation code above |
| Contribution rate | Rate linked to the calculation code above |
| Example: Agriculture and forestry, fisheries etc. | |
| Calculation code | For example agriculture and forestry, fisheries etc. |
| Zone | zone x |
| Contribution basis | Contribution basis linked to the calculation code above |
| Contribution rate | Rate linked to the calculation code above |
Total calculated employer's national insurance contributions
In addition to information on how you calculate the employer's national insurance contributions, you must also state the total calculated employer's national insurance contributions as separate information in the a-melding. This is also the amount you must pay in employer's national insurance contributions.
Calculate the total amount of employer's national insurance contributions you must pay and state a total amount.
When you must submit reports
You must provide information on employer’s national insurance contributions in the a-melding each month in which you specify salary or other benefits on which you calculate employer’s national insurance contributions.
You must specify employer's national insurance contributions on pension contributions and premiums in the calendar month in which you paid the premium.
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 national insurance contributions on their own initiative with the first deadline for the calendar year of 15 March followed by the 15th of every other month. When you pay employer's national insurance contributions, you must aggregate the amounts for the two months.
Correcting errors
|
Error messages which concern employer’s national insurance contributions |
|
MAGNET_EDAG-183 |
|
MAGNET_EDAG-183B |
|
MAGNET_EDAG-183C |
|
MAGNET_EDAG-185 |
|
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 correct employer’s national insurance contributions as a result of itinerant enterprise, you must correct this in the contribution basis in the a-melding for the month which is wrong.
You do not need to correct any information concerning the income recipient.
Example
Ella works for a service company which is located in zone 2. She receives a fixed salary of NOK 40,000.
After the company submitted an a-melding for August, it finds out that Ella also worked in zone 1 in August and that the rules for itinerant enterprise apply. The salary that is linked to her work in zone 1 is NOK 30,000.
See how the company corrects the error
| A-melding for August (with errors) | |
| Employer's national insurance contributions to pay | 4,240 |
| Calculation code | general industries |
| Zone | 2 |
| Contribution basis | 40,000 |
| Contribution rate | 10.6 percent |
They also enter other obligatory information.
|
A-melding for August |
||
| Employer's national insurance contributions to pay | 1,050 | |
| Calculation code | general industries | |
| Zone | 2 | |
| Contribution basis | - | 30,000 |
| Contribution rate | 10.6 percent | |
Calculation code |
general industries | |
| Zone | 1 | |
| Contribution basis | 30,000 | |
| Contribution rate | 14.1 percent | |
They also enter other obligatory information.
NOK 30,000 * 14.1% = NOK 4,230
NOK 30,000 * 10.6 % = NOK 3,180
Total: NOK 4,230 – 3,180 = NOK 1,050
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.
Anna works for an electrical contractor. The firm has paid employer’s national insurance contributions on Anna’s fixed salary of NOK 50,000 per month.
After three months, Anna presents documentation (A1) indicating that she has been a member of the Swedish national insurance scheme for the past three months.
The firm should not pay employer’s national insurance contributions on the salary that is paid when Anna is not a member of the Norwegian National Insurance scheme.
The firm opts to change the employer’s national insurance contributions in the month in which they became aware of Anna’s membership. They claim back the excess employer's national insurance contributions that they paid during the first three months.
The firm does not need to change the information that has been specified for Anna during the first three months.
See how the firm corrects the error
| A-melding for the first three months (no change) | |
| Employer's national insurance contributions to pay | 7,050 |
| Calculation code | general industries |
| Zone | 1 |
| Contribution basis | 50,000 |
| Contribution rate | 14.1 percent |
| Fixed salary (Anna) | 50,000 |
They also enter other obligatory information.
| Amelding for month 4 | ||
| Employer's national insurance contributions to pay | - | 21,150 |
| Calculation code | general industries | |
| Zone | 1 | |
| Contribution basis | - | 150,000 |
| Contribution rate | 14.1 percent | |
| Fixed salary (Anna) | 50,000 | |
They also enter other obligatory information.
Contribution basis: 3 * - NOK 50,000 = - NOK 150,000
The electrical contractor will receive error message MAGNET_EDAG-184 because the contribution basis and salary and benefits subject to contributions do not match. This is OK and they do not need to correct MAGNET_EDAG-184.
Jacob works for a sales company. In January, he submits an estimate showing that he expects to drive approximately 18,000 kilometres in his own car on business during the year. The company considers the estimate to be accurate and pays Jacob a car allowance which is not subject to payroll withholding tax or contributions amounting to NOK 5,250 per month (NOK 63,000 for the whole year).
At the end of the year, Jacob submits a vehicle logbook showing that he has driven a total of 14,500 kilometres. This corresponds to NOK 50,750 for the year in car allowance not subject to payroll withholding tax or contributions.
Peter has received 63,000 - 50,750 = NOK 12,250 too much in car allowance not subject to payroll withholding tax or contributions.
The sales firm opts to change the employer’s national insurance contributions in the month in which they received the vehicle logbook, i.e. December.
See how the firm makes the correction in the a-melding
|
A-melding for the first 12 months (no change) |
|
| Employer's national insurance contributions to pay | 0 |
| Calculation code | general industries |
| Zone | 1 |
| Contribution basis | 0 |
| Contribution rate | 14.1 percent |
Car allowance not subject to payroll withholding tax or contributions (Jacob) |
5,250 |
| Number of km per month (Jacob) | 1,500 |
They also enter other obligatory information.
|
Amelding for December |
||
| Employer's national insurance contributions to pay | 1,727 | |
| Calculation code | general industries | |
| Zone | 1 | |
| Contribution basis | 12,250 | |
| Contribution rate | 14.1 percent | |
| Car allowance not subject to withholding tax or contributions (Jacob) | - | 12,250 |
| Number of km per month (Jacob) | - | 3,500 |
| Car allowance subject to payroll withholding tax or contributions (Jacob) | 12,250 | |
| Number of km per month (Jacob) | 3,500 | |
They also enter other obligatory information.
Simen works for a research company. The company awards Simen a scholarship of NOK 50,000 in January to cover deductible added expenses in connection with his studies.
In October, when all of Simen’s study expenses fall due for payment, it becomes apparent that the total expenses amounted to NOK 30,000. The excess, NOK 20,000, is subject to payroll withholding tax and contributions.
|
Ameldings for January to September: |
|
| Employer's national insurance contributions to pay | 0 |
| Calculation code | general industries |
| Zone | 1 |
| Contribution basis | 0 |
| Contribution rate | 14.1 percent |
| Scholarship not subject to payroll withholding tax and contributions (Simen) | 50,000 |
They also enter other obligatory information.
|
Amelding for October |
||
| Employer's national insurance contributions to pay | 2,820 | |
| Calculation code | general industries | |
| Zone | 1 | |
| Contribution basis | 20,000 | |
| Contribution rate | 14.1 percent | |
| Scholarship not subject to payroll withholding tax and contributions (Simen) | - |
20,000 |
| Scholarship subject to payroll withholding tax and contributions (Simen) | 20,000 | |
They also enter other obligatory information.
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, check with your system supplier if you are not sure how to make corrections 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.
