National Insurance Contributions

Calculating and collecting national insurance contributions

When you pay taxes to Norway, the Norwegian Tax Administration determines the size of national insurance contributions and deducts them from your pay.

National insurance contributions are calculated on personal income and pension. The contribution rates for 2011are:

• Personal income 7.8 percent
• Personal income from self-employment 11.0 percent
• Pension 4.7 percent

The basis for calculation of the contributions is set by the Tax Administration Authorities. The annual tax assessment notice will show how much you have paid in national insurance contributions.

If you do not pay taxes in Norway but are nevertheless a member of the National Insurance Scheme, it will be NAV that sets and collects the contributions.

• NAV Local Services Office – if you work in Norway
• NAV National Office for Social Insurance Abroad – if you work outside Norway

The contribution rates for voluntary membership vary on the basis of whether the employer is required to pay employer’s contributions in Norway or not.

Contribution rates for voluntary membership – when employer is required to pay employer’s contributions

• Health section 6.8 percent
• Health section with entitlement to sickness benefit 6.8 percent
• Pension section 14.3 percent

Contribution rates for voluntary membership – when employer is not required to pay employer’s contributions

• Health section 9.1 percent
• Health section with entitlement to sickness benefit 13.8 percent
• Pension section 21.2 percent