National insurance contributions
Where you are socially insured
There are common rules within the EU/EEA-area determining in which country you should be socially insured. For more information you must contact NAV Medlemskap og avgift (nav.no).
Obligation to pay national insurance contributions
The national insurance schemes in the Nordic countries are financed in different ways. The fees to be paid, the size of the fees and the basis of calculation vary between the countries.
Are you covered by the National Insurance Schemes in Norway the national insurance contributions shall be payed in Norway pursuant to the Norwegian provisions.
National insurance contribution
Are you covered by the Norwegian National Insurance Scheme while working in Norway you must pay a national insurance contribution of 8.2 per cent of your pay and other remuneration for work and assignments performed in or outside service. The contribution is paid together with the tax.
Are you self-employed and covered by Norwegian National Insurance Scheme, you must pay a national insurance contribution of 11.4 per cent.
Are you covered by the national insurance scheme in another Nordic country and have been issued with the form A1 from the national insurance authorities in your resident country, you do not pay national insurance contributions in Norway.
Employer's national insurance contribution
Your employer must pay the employer's contribution to the Norwegian National Insurance Scheme of your pay and other remuneration for work and assignments performed in or out of service. In Norway the obligation to pay the employer's contribution is normally linked to the employer's obligation to submit a report on pay and other remuneration for work to the tax authorities.
A foreign employer must pay the Norwegian employer's national insurance contribution on pay and remuneration for work performed in Norway and on the Norwegian continental shelf when you are covered by the National Insurance Schemes in Norway. This applies regardless of whether the foreign employer is tax liable to Norway because he carries out business activities in Norway through a permanent establishment here, and regardless of whether you are liable to tax in Norway.
Are you covered by the national insurance scheme in another Nordic country and you submit the form A1 from the national insurance authorities in your resident country, the employer is not to pay the Norwegian employer's contribution.
You will find information about the rates for the employer's national insurance contribution at skatteetaten.no/no/Tabeller-og-satser/Arbeidsgiveravgift/
Deduction for national insurance contributions
You are not entitled to a deduction for insurance contributions paid in another Nordic county.