Additional employer's tax for wage income above NOK 750,000

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Does not apply to pensions

Additional employer's tax shall not be calculated for the employer's contribution and premium payment to the collective pension scheme cf. Regulations on Additional Employer Tax §2

Additional employer tax can be reported on main unit

When the employee has worked for several registered subunits, additional employer's contributions may be reported in aggregate to the business in which the main unit is registered.

Applicable per employer

For employees who have multiple employers, the employment conditions will have to be looked at separately. If one deliberately divides a position in order to avoid additional employer tax, for example in a group of companies, this may result in a cut-off from the Tax Administration.

No additional employer's fees in Svalbard

The additional employer's tax was originally supposed to apply to Svalbard as well, but on 16 January 2023 the Finansdepatemetet has adopted an amendment which means that the provision does not apply to Svalbard anyway. Read more here.

For those of you who run payroll:

• Inform your customers (/employer for those of you who work internally) about the rule changes
• Check with the system provider if this will be automatically calculated in their payroll system and be aware of payroll setup
• Make sure that additional employer tax is included in the salary reconciliations.
  Accounting Norway will publish a new reconciliation form for employer's tax that takes this into account in KS Komplett by the end of January 2023.

For more information see:

Regulations on Additional Employer Tax

Prop. 1 LS (2022-2023) point 5.1

Inst. 4 L (2022-2023) Cap. 13

Government pages

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Source: Article written by Regnskap Norge.