Employer’s contribution is a charge paid to the national insurance scheme and which employers are to pay based on the gross remuneration for work.
Employees have no responsibilities for these charges - it is a charge which the employer is to pay.
Employer’s contribution is to be calculated based on a percentage rate. The rate is determined by the charge zone for the zone the private employer resides in (The Norwegian Population Register address).
If you are not eligible for the simplified scheme for private employers, then employer’s contribution is based on salary and other benefits. Employer’s contribution is paid to the tax collector every second month. You must add up the amounts for the two months in the instalment.
There are special regulations for employer's contributions on benefits in kind (i.e. free board and lodging) and expense allowances (i.e. car allowance).
Exemption from employer's contributions
Some private employers are exempted from the obligation to pay employer’s contribution:
- Private employers who make salary payments for work in the home or their holiday home that do not exceed NOK 60,000 a year. More information can be found in ‘Paid employment in the home’. If total salary payments for work in the home or holiday home exceed the limit of NOK 60,000 in the course of the year, then employer’s contributions are to be calculated based on and paid on the entire amount.
- Parents who make salary payments to childminders or nannies for taking care of children under 12 years of age or older children with special needs for care. More information on this can be found in the ‘Paid childminding ‘.