The scheme applies to employers that are sole proprietorships and businesses, private limited companies, non-profit organisations and foundations, and that have laid off employees as a result of the coronavirus outbreak. 

The objective 

The objective of the scheme is to reduce the number of unemployed persons and laid off employees by encouraging enterprises to bring back laid off employees even if the time ahead is uncertain. 

The scheme is temporary and aimed at the enterprises, non-profit organisations and foundations that meet the criteria for receiving subsidies. 

How long will the scheme last? 

The scheme applies to employers that are bringing back laid off employees in the periods 

• 15 March to 30 April 2021
• 1 May to 30 June 2021
• 1 July to 31 August 2021

From 1 September, you may apply for the subsidy periods of 15 March to 30 April and from 1 May to 30 June 2021. The final deadline for these periods is 30 September. Applications relating to the period of 1 July to 31 August may be submitted from 1 October. The final deadline for this period is 31 October.

Who manages the scheme? 

The Ministry of Finance has charged the Tax Administration with implementing and managing the scheme.  

Automated solution 

Employers applying for subsidies must use a digital application form in the application portal. The enterprise enters information in the application, for example, the relevant revenue numbers, information about which employees they are bringing back to work, and for which periods. You must submit one application per period. 

As an employer, you must report all your workers to the Aa Register using the a-melding. The information you have provided in the a-melding will be the basis we use to process your case, so it is important that this information is correct and complete before you submit your application. 

The application process is largely automated. In most cases, it will not take long from when you apply to when you receive a payment.  The automated process will verify applicants and the provided information against other register data. All approved applications will undergo a credibility assessment before payments are made. 

Audits and sanctions 

The Norwegian Tax Administration will perform audits and checks in retrospect to uncover any misuse of the scheme. If the Tax Administration uncovers misuse, we may issue sanctions or report the matter to the police.