Country Payroll Guide Norway

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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).