Coronavirus - important information from the Tax Administration

Employer’s national insurance contributions - foreign self-employed persons

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. Foreign employers who report information about contracts, contractors and employees must use the assignment and employee register (RF-1198/1199) and pay 14.1 percent.

More information on zones, calculation codes and rates for employer’s national insurance contributions

Payment of employer's national insurance contributions

No payment cards are sent out by the tax collector for the payment of withholding tax or employer’s national insurance contributions. 

Employer's National Insurance contributions must be paid to your local tax collector.

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

 E-mail: [email protected]

- Account number: 6345 06 23123
- IBAN number: NO33 6345 06 23123
- Swift: NDEANOKK
- Bank: Nordea Bank Norge ASA, Cash Management, P O Box 1166 Sentrum, NO-0107 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).