You now need to submit the a-melding via skatteetaten.no
If you do not have a payroll system, you must submit the a-melding via skatteetaten.no. You must not use Altinn (A01) to submit the a-melding.
Employer’s national insurance contributions
All entities that have employees must pay employer’s national insurance contributions on salary, holiday pay and other remuneration.
How are employer's national insurance contributions calculated?
The percentage rate varies between 0 and 14.1 percent depending on the zone.
The registered address of the business in the Register of Legal Entities, decides the applicable zone/rate.
This also applies to foreign employers.If the business does not have a registered address In Norway, the rate is 14.1 percent.
Payment of employer's national insurance contributions
No payment cards are sent out for the payment of withholding tax or employer’s national insurance contributions.
Employer's National Insurance contributions must be paid to the tax authorities.
Foreign employers who report information about contracts, contractors and employees must use the assignment and employee register (RF-1198/1199).
International Tax Collection Office
P.O.Box 9200 - Grønland
0134 OSLO
Norway
Account number: 7694 05 23121
IBAN number: NO3376940523121
Swift: DNBANOKKXXX
Bank: DNB Bank ASA, Postboks 1600 sentrum, 0021 Oslo, Norway
Payment deadlines:
- January – February: 15 March
- March – April: 15 May
- May – June: 15 July
- July – August: 15 September
- September – October: 15 November
- November – December: 15 January
Exemption from employer’s national insurance contributions
If employees are exempt from contributions to the Norwegian National Insurance Scheme, the employer shouldn't pay employer's national insurance contributions. If there is no valid exemption, the employer must pay employer's national insurance contributions.
Exceptions or exemptions from the Norwegian National Insurance Scheme
Foreign employees in Norway are obliged to join the Norwegian National Insurance Scheme.
If employees are members of their home country's national insurance scheme, this must be documented using form A1. This represents confirmation from the national insurance authorities in the posting country that the employee retains their membership while working in Norway. The form must be sent to NAV for processing. The exemption from the requirement to calculate and pay contributions to the Norwegian National Insurance Scheme only applies to the period stated on the form. For more information, visit nav.no.