Applies when an employee has entered into an agreement concerning fixed net salary, and the employer has undertaken to pay the employee’s tax.
Brief information about the tax and contribution rule
In some cases, the employer must cover the tax on the employee’s agreed salary or other benefits. This is called ‘net salary’ and means that the employer pays the tax for the employee.
The employer is then obliged to report the gross salary. The employer is also responsible for correctly calculating gross pay (grossing up) when net pay arrangements are used.
Both employees who work in Norway and abroad can receive net salary. Reporting of net salary for work performed abroad differs from work performed in Norway.
Benefits covered by the tax and contribution rule
For employees with net salary, you must specify salary and other benefits that this concerns as “Net salary” in the a-melding.
Net pay for seafarers
Some employees with a net salary agreement are also entitled to the special allowance for seafarers.
For such employees, you must specify salary and other benefits that this concerns as “Net salary for seafarers” in the a-melding.
See summary of benefits that the “Net salary for seafarers” tax and contribution rule covers
What we use the information for
NAV uses information concerning salary and benefits to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
The Norwegian Tax Administration uses the information to calculate and check what income recipients must pay in tax. Net salary information is also used to grant income recipients allowances that apply to seafarers.
Statistics Norway (SSB) uses the information for statistical purposes.
These regulations are only available in Norwegian.