# The salary subsidy amount you may receive

If you meet the criteria for a salary subsidy, you may be granted different amounts depending on:

• Drop in revenue
• The employee’s percentage employment at the time of the layoff and the degree of layoff as per 31 August 2020
• Whether you are an employer in a tax liable enterprise or a tax-exempt institution
• Whether the employee is an apprentice

## The amount you may receive

Examples:

The amount you may receive in NOK per employee per month in the following circumstances:

 Drop in revenue Layoff degree 20% 40% 60% 80% 100% 15% 750 1,500 2,250 3,000 3,750 20% 1,500 3,000 4,500 6,000 7,500 25% 2,250 4,500 6,750 9,000 11,250 30–100% 3,000 6,000 9,000 12,000 15,000

 Drop in revenue Layoff degree 20% 40% 60% 80% 100% 15% 375 750 1,125 1,500 1,875 20% 750 1,500 2,250 3,000 3,750 25% 1,125 2,250 3,375 4,500 5,625 30–100% 1,500 3,000 4,500 6,000 7,500

 Drop in revenue Layoff degree 20 % 40 % 60 % 80 % 100 % 15 % 750 1 500 2 250 3 000 3 750 20 % 1 500 3 000 4 500 6 000 7 500 25 % 2 250 4 500 6 750 9 000 10 000 30 - 100 % 3 000 6 000 9 000 10 000 10 000

 Drop in revenue Layoff degree 20 % 40 % 60 % 80 % 100 % 15 % 375 750 1 125 1 500 1 875 20 % 750 1 500 2 250 3 000 3 750 25 % 1 125 2 250 3 375 4 500 5 625 30 - 100 % 1 500 3 000 4 500 6 000 7 500

Sole proprietorships (ENK) and companies (AS) that have had a drop in revenue of 30 percent or more are granted a maximum subsidy amount of NOK 15,000 per monthly FTE that is brought back from layoff.

If the drop in revenue is less than 30 percent, the subsidy amount will be reduced. The subsidy amount must then be calculated per monthly FTE at NOK 75,000 multiplied by the percentage drop in revenue minus 10 percent.

Use the following formula when calculating:

Subsidy amount in NOK per monthly FTE = drop in revenue in percent – 10)/100 * 75,000

If the enterprise is an institution or organisation that fall under section 2-32 of the Taxation Act, and that does not carry out taxable activities, you are not required to provide the enterprise’s revenue. In these cases, a subsidy of NOK 10,000 per monthly FTE is granted.

The amount you may receive in NOK per employee – including trainees – per month in the following circumstances:

 Layoff degree Layoff degree 20% 40% 60% 80% 100% NOK 2,000 4,000 6,000 8,000 10,000

 Tax-exempt institutions – layoff degree at 50 percent FTE Layoff degree 20% 40% 60% 80% 100% NOK 1,000 2,000 3,000 4,000 5,000

f the enterprise is an institution or organisation that also carry out taxable activities, you may choose to have the subsidy calculated in the same way as for sole proprietorships (ENK) and companies (AS) or as for tax-exempt institutions or organisations.

## Monthly FTEs

One monthly FTE equals one full time position (100 percent).

You must calculate how many monthly FTEs you will get based on the percentage of employment of the employees you bring back from layoff.

• If you bring back 10 employees who were 100 percent laid off from a 100 percent position, this will equate to 10 monthly FTEs.
• If you bring back 5 employees who were 100 percent laid off from a 100 percent position (5 monthly FTEs), as well as 6 employees who were 100 percent laid off from a 50 percent position (3 monthly FTEs), this will equate to 8 monthly FTEs.
• If you bring back 1 employee who was 100 percent laid off from a 62 percent position (0.62 monthly FTEs), as well as 2 employees that were 60 percent laid off from a 50 percent position (2 times 0.3 monthly FTEs), this will equate to 1.22 monthly FTEs.
• If you bring back an employee who was 100 percent laid off from a 100 percent position to an 80 percent position, you may not apply for a subsidy for this employee.

## Revenue and drop in revenue

In order to apply for a subsidy, the enterprise must have had a drop in revenue of more than 10 percent for the month for which you are applying.

You can find the enterprise’s actual revenue by adding up the income from the sale of goods that have been supplied and services rendered by the enterprise in the relevant month, even if they are not invoiced in the subsidy-month for which you want to apply (October/November/December 2020).

Enterprises that have credit sales that do not issue sales documents (invoices) in the same month as the goods have been supplied/services have been rendered, must provide information about when the revenue was generated to ensure it is registered to the correct month.

For example, invoices that were issued in November for the sale of goods or services that were sold or rendered in October, must be dated in October. Revenue that has not yet been invoiced must also be included.

You should only include income that is taxable in Norway. Do not include income or yield from capital, real property or other financial assets. However, rental income from real property must be included. Value added tax and excise duties relating to sales income is not considered income.

How to calculate the drop in revenue depends on when the enterprise was established. The decisive factor is whether the enterprise was established in the same month in 2019 for which the subsidy application is now submitted.

To calculate the drop in revenue, you need the following:

• Revenue for the month for which you are applying for a subsidy (October/November/December 2020)
• Revenue for January and February 2020.
• Revenue for the corresponding month in 2019 for which you are applying for a subsidy
• Revenue for January and February 2019.

If the enterprise was not yet established in the corresponding month in 2019 to the one for which you are applying now, you only need the amounts for 2020.

If the enterprise

• was established less than one year before the subsidy-month
• has been restructured so that the enterprise cannot find the relevant revenue for comparison
• does not have revenue in January and February 2019 or in the same month in 2019 as the subsidy-month in 2020

If this applies to your enterprise, the normal revenue for October/November/December is set to the average revenue in January and February 2020.

Example
The enterprise had a revenue of NOK 200,000 in January and NOK 250,000 in February. The calculated normal revenue for October is set to NOK 225,000.

### Upper and lower limit for calculating the subsidy amount

If the estimated normal revenue in the subsidy-month is assessed based on the revenue in the same month as the subsidy-month in 2019, the estimated normal revenue

• cannot be more than five times the revenue in the same month as the subsidy-month in 2019,
• cannot be less than 20 percent of the revenue in the same month as the subsidy-month in 2019,

### How to calculate the drop in revenue

How to calculate the drop in revenue in percent (example for October):

To use this formula, the enterprise applying for a subsidy for October 2020 must have been established in October 2019 or earlier. If the application concerns subsidies for November/December 2020, the enterprise must have been established in the same month for which you apply in 2019 or earlier.

Enterprise A has had the following revenue:

The drop in revenue is more than 10 percent, and enterprise A may apply for a subsidy for October 2020.

To use this formula, the enterprise applying for a subsidy for October 2020 must have been established in November 2019 or later. If the application concerns subsidies for November/December 2020, the enterprise must have been established in the following month in 2019 or later.

Enterprise B was established in December 2019. The enterprise has had the following revenue:

The drop in revenue is more than 10 percent, and enterprise B may apply for a subsidy for October 2020