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Country Payroll Guide Norway
We deliver secure, compliant, accurate and touchless global payroll for Norway.

Key Facts
- Capital
- Oslo
- Date format
- dd/mm/yyyy
- Currency
- Norwegian Kronar (NOK)
- VAT
- the standard rate is 25%
Contributions
Employers
- Social Security
- Social Security (depending on zone) - up to 14.1%
- Total Employment Cost
- Total Employment Cost - 14.1%
Employees
- Social Security
- Social Security - 8.2%
- Pension
- Pension - 5.1%
- Total Employee Cost
- Total Employee Cost - 8.2%
Minimum Wage
- Minimum Wage
No national minimum wage.
Payroll
- Payroll Cycle
- Monthly
- 13th Salary
Not required by law.
Income Tax
- Employee Income Tax (1)
- Base Income - 22%
- Employee Income Tax (2)
- 184800 – 260100 NOK - 1.7%
- Employee Income Tax (3)
- 260100 – 651250 NOK - 4%
- Employee Income Tax (4)
- 651250 – 1021550 NOK - 13.2%
- Employee Income Tax (5)
- 1021550 NOK and over - 16.2%
Working Hours
- General Working Hours
40 hours per week.
- Overtime
Overtime that is permitted can be as follows:
- 10 hours in 7 days
- 25 hours during 4 consecutive weeks
- 200 hours in 52 weeks
Leave
- Paid Time Off
25 unpaid leave days (employees receive holiday pay instead of paid time off).
- Public Holidays
10 days.
- Sick Days
An employee must be employed for a minimum of 4 weeks in order to avail of sick leave.
- Maternity Leave
59 weeks.
- Parental Leave
An optional one year of unpaid paternal leave is possible. Maternity leave can be split between the mother and father.
- Other Leave
Work related Injury leave.
Termination
- Termination Process
Terminations must be justified with reasonable cause, however there are no requirements stating that the employer must provide the employee with a warning.
- Notice Period
- More than 5 years of employment: 2 months’ notice
- More than 10 years of employment: 3 months’ notice
- Over the age of 50: 4 months’ notice
- Over the age of 55: 5 months’ notice
- Over the age of 60: 6 months’ notice
- Probation Period
6 months.
Visa
- Employment Visa
If you are a citizen of European Union (EU), European Economic Area (EEA) states, you do not need to attain a work or living visa. Individuals not in this category will need to obtain a residency or skilled worker permit (depending on the reason for being in Norway).