Social Contributions in Norway

Norway PayrollTax year 2026

Norwegian social contributions for income year 2026: the national insurance contribution (trygdeavgift) paid by employees, pensioners and the self-employed, and the employer's national insurance contribution (arbeidsgiveravgift) and financial tax on pay. It covers membership of the National Insurance Scheme, the three contribution rates (5.1%, 7.6% and 10.8%), the NOK 99,650 lower limit and the 25% phase-in limit applied once to total personal income, sole proprietors (enkeltpersonforetak) and their calculated personal income, the seven employer zones from 14.1% to 0%, the NOK 850,000 allowance, sector rules, private households, payment dates, fines and cross-border coverage.

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Employer Payroll in Norway

Norway PayrollTax year 2026

Norway employer payroll for income year 2026: an employer paying wages in Norway. Covers the tax card (skattekort) and the duty to fetch it before each pay run, table versus percentage deduction, the 50% and 30% rates when no card is available, the NOK 100,000 exemption card (frikort), the holiday-pay and pre-Christmas withholding breaks, the 25% PAYE source tax for foreign workers, payment of withheld tax by the first working day after payday (new from 2026, the tax deduction account is gone), the a-melding by the 5th, employer national insurance contributions (arbeidsgiveravgift) by zone, 14.1% to 0%, paid every two months, the zone Ia NOK 850,000 allowance, coercive fines and liability for unpaid withholding.

Not yet approved

Built from the law