Hire in Norway

Quick overview

Norway offers a structured approach to employment with clear tax, benefits, and employee rights regulations.

The Norwegian krone (NOK) is used for payments. Typical working hours range from 37.5 to 40 per week. There is no statutory minimum wage, but collective agreements commonly set industry pay standards.

• Capital: Oslo
• Official language: Norwegian
• Paid public holidays: 12 days
• No statutory minimum hourly salary
• Tax year: January 1 to December 31

Taxes

Employer tax

Employers in Norway are required to pay several employment-related taxes and contributions for each employee.

• Social security contribution: 14.1% of gross salary (may be lower in some regions)
• Supplementary pension contribution: between 2% and 25.1%, depending on the pension plan
• Total employer tax rate typically ranges from 16.1% to 39.2%

Employee tax

Employees pay tax on their earnings, including both social security and income tax. Tax is deducted at source (PAYE system).

• Social security contribution: 8% of gross income
• Base income tax: 22%
• Progressive additional tax rates:
• 0% for income up to NOK 190,349
• 1.7% for NOK 190,350 – 267,899
• 4% for NOK 267,900 – 643,799
• 13.4% for NOK 643,800 – 969,199
• 16.4% for NOK 969,200 – 1,999,999
• 17.4% over NOK 2,000,000

Employee benefits

Mandatory benefits

Norwegian law stipulates several benefits that must be provided to employees.

• Medical coverage
• Work injury insurance
• Statutory supplementary pension
• Annual paid leave
• Paid parental and sick leave

Common non-mandatory employee benefits

Employers often provide benefits beyond statutory requirements to attract talent.

• Life insurance
• Private health insurance
• Stock options