Employer's national insurance contributions
Employer's national insurance contributions are taxes which employers must pay for their employees as part of the financing of the National Insurance scheme.
The tax is paid on pay and other taxable remuneration for work and assignments in and outside of an employment relationship.
The tax rates are set by the Norwegian Parliament every year:
|Zone||Ordinary industries||Agriculture and fisheries|
|I||14.1 %||14.1 %|
|Ia*||14.1 %||10.6 %|
|II||10.6 %||10.6 %|
|III||6.4 %||6.4 %|
|IV||5.1 %||5.1 %|
|IVa||7.9 %||5.1 %|
* In zone 1a, employer's national insurance contributions are payable at the rate of 10.6 %, until
the difference between
- what the enterprise actually pays in employer's contributions
- what the enterprise would have paid in contributions at the rate of 14.1%
equals the tax-free amount.
For 2019, the tax-free amount is NOK 500,000 per enterprise. For road freight transport in zone 1a, the tax-free amount is NOK 250,000.
The scheme for differentiated employer's National Insurance contributions does not apply in certain business and industry sectors, including: steel, synthetic fibres, airports, finance and insurance. In these sectors, a tax-free amount scheme corresponding to that in zone Ia has therefore been introduced.