National insurance contributions

If you are a member or have entitlements in the Norwegian National Insurance Scheme, you will have to pay national insurance contributions.

Determination and collection of national insurance contributions

When you pay taxes to Norway, as a general rule, the Norwegian Tax Administration deducts national insurance contributions from your pay or pension through your tax deduction. National insurance contributions are calculated on personal income and pension and the contribution rates for compulsory membership in 2016 are shown in the table below.

 
Type of incomeContribution rate
Personal income8,2%
Personal income from self-employment10.7%
Pension5.1%

 

The contribution basis is determined by the taxation authorities, and your annual tax statement will show how much you have paid in national insurance contributions. If you do not pay taxes in Norway, but are nevertheless a member or have entitlements under the Norwegian National Insurance Act, NAV Social insurance and contributions determines and collects national insurance contributions.

Contribution rates for voluntary membership

The contribution rates for voluntary membership vary based on whether the employer is required to pay payroll tax in Norway and on whether you are a member of the health and pension section of the Norwegian National Insurance Scheme, or only one of these.

 
 Employer is required to pay payroll taxTaxpayer is not required to pay payroll tax
Health section6.8%9.1%
Health section with entitlement to sickness benefit6.8%13.8%
Pension section19,9%26,8%

 

If you choose the health and pension section, both rates are added together.

The contribution rates for pensioners

 

Pensioners resident outside the EEA:

 
Tax situationContribution rate
For ordinary tax liability to Norway2.3%
Upon termination of ordinary tax liability to Norway9.1%
For withholding tax to Norway7.4%

 

As a general rule, pensioners may only be members of the health section of the Norwegian National Insurance Scheme.

 

Pensioners resident within the EEA:

 
Tax situationContribution rate
For ordinary tax liability to NorwayNo contributions to NAV Social insurance and contributions
Upon termination of ordinary tax liability to Norway5,1%
For withholding tax to Norway5,1%

 

Pensioners resident in the EEA area are entitled to health-care in the country of residence. In all countries except the Nordic countries, this is documented on E121 issued by HELFO.