Payroll in Norway 2026: tax card, trygdeavgift and employer tax

In Norway the employer withholds tax (forskuddstrekk) from each salary according to the employee's tax card. The year's tax is 22% on ordinary income, the progressive trinnskatt and the 7.6% national insurance contribution (trygdeavgift). On top, the employer pays arbeidsgiveravgift (14.1% in zone I), at least 2% into an occupational pension and holiday pay of at least 10.2%.

Payroll in Norway at a glance

Social security contributions

Norwegian payroll has two social contributions: the employee's national insurance contribution (trygdeavgift) and the employer's arbeidsgiveravgift. On top comes the employer's contribution to a mandatory occupational pension.

Arbeidsgiveravgift by zone. The rate depends on the zone where the employer is considered to carry on its business:

OTP. Under the Mandatory Occupational Pensions Act, employers that meet its conditions on staff and position size must set up a pension scheme within six months. The contribution must be at least 2% of the pay up to 12 G that each member receives. G, the national insurance basic amount, is NOK 136,549 from 1 May 2026 (NOK 130,160 before).

Income tax on salaries

Tax card. Skatteetaten issues each employee a tax card, and the employer withholds forskuddstrekk as the card instructs. Withholding is an advance on the year's tax, which is settled in the annual tax assessment.

The year's tax on a salary has three parts:

• Tax on ordinary income of 22% (18.5% in the Troms and Finnmark action zone). Ordinary income is pay minus deductions, notably the minimum standard deduction (minstefradrag) of 46% of pay up to NOK 95,700 and the personal allowance of NOK 114,540.
• Trinnskatt, a progressive tax on personal income (gross pay, no deductions):

• Trygdeavgift of 7.6% on wage income, as above.

Compared with 2025, the trinnskatt thresholds and the personal allowance went up (from NOK 108,550), and trygdeavgift on wages fell from 7.7% to 7.6%.

Minimum wage, working time and mandatory pay

Minimum wage. Norway has no general minimum wage. Minimum pay rules apply in nine sectors through generally applicable collective agreements: construction, electricians, road freight transport, agriculture and horticulture, hospitality, tour bus transport, cleaning, maritime construction and, from 15 June 2026, the automotive industry. The regulation for fish processing was repealed on 3 August 2026.

Working time. Ordinary working time may not exceed 9 hours in 24 hours or 40 hours in seven days. Overtime must be paid with a supplement of at least 40%, and may not exceed 10 hours in seven days, 25 hours in four consecutive weeks or 200 hours in 52 weeks.

Holiday and holiday pay. Employees are entitled to 25 working days of holiday a year, with 6 extra days from the year they turn 60. Holiday pay (feriepenger) is at least 10.2% of the holiday-pay basis earned in the previous calendar year, plus 2.3 percentage points for employees over 60 with the extra week. It is paid on the last regular payday before the holiday.

Monthly payroll calendar and filings

1. 1Get the tax card for each employee and set up the OTP scheme and the correct arbeidsgiveravgift zone.
2. 2Pay salaries and withhold forskuddstrekk.
3. 3Pay the withholding tax the first working day after payday. From January 2026 the separate withholding tax account (skattetrekkskonto) is abolished and forskuddstrekk is paid directly to Skatteetaten.
4. 4Submit the a-melding with pay, withholding and arbeidsgiveravgift by the 5th of the following month; if the 5th is a weekend or public holiday, the next working day.
5. 5Pay arbeidsgiveravgift every two months by 15 January, 15 March, 15 May, 15 July, 15 September and 15 November, each covering the two preceding months.
6. 6Pay holiday pay on the last regular payday before the holiday.

Worked example: NOK 600,000 a year

An employee aged 35 earns NOK 600,000 a year (NOK 50,000 a month), is resident outside Troms and Finnmark and has no deductions beyond the standard ones. The employer is in zone I and pays the 2% OTP minimum.

That is NOK 37,984.78 net a month on average. The tax card spreads the withholding over the year, so individual months, such as the month holiday pay is paid, can differ. In zone III the arbeidsgiveravgift would be 6.4%, or NOK 39,168 on the pay and contribution together.

Common mistakes

1. 1Still paying withholding tax every two months into a skattetrekkskonto: since January 2026 it is due the first working day after payday.
2. 2Using the wrong zone for arbeidsgiveravgift; it follows where the business is carried on.
3. 3Forgetting arbeidsgiveravgift on pension contributions.
4. 4Using 2025 figures, such as 7.7% trygdeavgift or the NOK 108,550 personal allowance.
5. 5Ignoring sector minimum wages in construction, cleaning, hospitality and the other covered sectors.
6. 6Paying overtime with less than the 40% supplement.

How Clientlly helps

Clientlly does not ship a built-in payroll profile for Norway. An administrator enters the Norwegian payroll rates once in the payroll tax settings: the income-tax bands, the personal allowance, the employee and employer contribution rates and the minimum wage. Clientlly then calculates gross to net and the employer contributions and produces payslips. Because forskuddstrekk follows each employee's tax card, check the tax amounts against the card.

Alongside payroll, the human resources module handles leave requests and approvals with a leave calendar, useful for holiday weeks, and keeps HR documents, and attendance and time tracking records working hours and overtime.