Employer Tax Contributions

Tax Type	Rate	Base
National Insurance Scheme (Employer)	0% - 14.1% (Geographical Zone Dependent), additional 5% for income over NOK 850,000	Gross Salary
Withholding Income Tax (Employee)	22% (General Rate), progressive surtaxes apply	Employee's Salary
Occupational Pension Scheme	Minimum 2%	Employee's Salary (up to a set maximum)

Filing & Compliance

• Submit "A-melding" (A-report) electronically by the 5th of each month.
• The A-melding reports salaries, benefits, tax deductions, and National Insurance contributions.
• Provide employees with an annual summary of reported wages, benefits, allowances, and deductions by February 1.

In Norway, employers deduct taxes from employee salaries based on a progressive tax system and various deduction rules, as of February 5, 2025. This information is current as of today's date and may be subject to change.

Tax System Overview

Norway employs a dual-income tax system, consisting of general income tax and bracket tax on personal income. Additionally, employers withhold social security contributions. A Pay-As-You-Earn (PAYE) system exists for some non-resident workers.

General Income Tax

This tax applies a flat rate of 22% to all forms of income, including employment, business, and capital gains. Various deductions can reduce the taxable general income amount.

Bracket Tax on Personal Income

Personal income is taxed progressively across different income brackets. As of 2025, proposed rates are:

• 1.7%: Income between NOK 208,051 and NOK 292,850
• Up to 47.4% (maximum): For higher income levels, with specific rates for each bracket. The exact rates for brackets above NOK 292,850 need official confirmation for 2025.

Social Security Contributions

As of 2025, the proposed social security contribution rate is 7.7% of gross salary income. This rate may be subject to change. There's a separate proposed rate of 10.9% for other business income.

Deductions

Several deductions can reduce the taxable income amount. These include:

• Standard Deduction: A percentage of gross income. The specific percentage and maximum deduction amount may vary based on residency and income type (e.g., standard deduction for foreign employees has specific rules). The exact figures for 2025 need to be confirmed.
• Minimum Standard Deduction: This has proposed limits of NOK 92,000 for wages and social security income, and NOK 73,150 for pensions for 2025. These figures may change.
• Personal Allowance: A proposed amount of NOK 108,550 for 2025, reducing taxable income. This figure may be adjusted.
• Commuter Deduction: A deduction per kilometer traveled for work commutes. The proposed rate is NOK 1.83 per kilometer for 2025. This may be subject to change.
• Pension Income Deduction: A deduction for pension income. The maximum proposed deduction is NOK 35,600 for 2025, which is subject to change.
• Other deductions might exist for specific circumstances (e.g., long-haul drivers).

PAYE (Pay As You Earn)

This scheme applies to some non-resident workers. It involves a fixed tax rate deducted directly from the salary, simplifying the tax process. Eligibility criteria exist (e.g., income thresholds, exclusion of certain worker categories). The flat rate for PAYE in previous years was 25% (including social security contributions). Confirmation is needed for the 2025 rate. Workers under PAYE typically do not file a tax return. Recent changes impact eligibility for PAYE, particularly for those taxable under newer legislation.

Tax Deduction Card

Employers use a digital tax deduction card to determine the correct tax withholding amount for each employee. Employees must obtain a tax deduction card. Without it, employers withhold 50% of the salary as tax. New cards are issued annually.

Tax Return and Assessment

Employees typically receive a tax return the year after the income year. This return summarizes income and deductions. After reviewing the tax return, the tax administration issues a tax assessment notice, indicating any additional tax owed or refunds due.

Deadlines and Procedures

• Tax returns: Submitted annually, typically in the spring following the income year.
• Tax year: The Norwegian tax year aligns with the calendar year.

Specific details on deadlines and procedures for 2025 should be confirmed with the Norwegian Tax Administration closer to the relevant periods.