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Social security in Norway 2026
Norwegian employees pay 7.6% national insurance on gross salary with no ceiling — pensioners pay 5.1% on pension income and the self-employed 10.8% on business profits.
The first NOK 99,650 is exempt, with a taper (contributions can't exceed 25% of income above the threshold), and none of it is deductible.
At a glance
- top rate
- 7.6% employees / 10.8% self-employed, uncapped
- entry band
- 0% below NOK 99,650 (25% taper above)
- tax year basis
- Withheld through payroll with income tax
- filing deadline
- Automatic via the tax card
- residency basis
- Attaches to Norwegian work and coverage
- regime flag
- Included inside the 25% flat pay-as-you-earn (PAYE) rate
Rates
National insurance contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 7.6% | Gross salary and benefits, no cap | Employees (also directors' fees) |
| 10.8% | Business income | Self-employed individuals |
| 5.1% | Gross amount | Pensions and annuities; workers under 17 or over 69 |
Thresholds & allowances
- Exemption thresholdNOK 99,650 (2026)
Contributions capped at 25% of income above it — a smooth phase-in
- DeductibilityNone
Unlike most of Europe, contributions don't reduce taxable income
Residency
Residency trigger
Coverage follows Norwegian employment and membership of the national insurance scheme; the employer withholds contributions with tax under the tax-card system.
Non-resident treatment
European Union / European Economic Area (EEA) coordination rules and treaties assign one system; employer contributions (14.1% standard, geographically differentiated) are outside this page.
Notes
- Contributions fund the folketrygden — pension, health, sickness, parental and unemployment cover in one charge.
- There is no cap: high salaries keep paying 7.6% forever, though benefits accrue only up to about 7.1 times the base amount.
- The self-employed pay 10.8% but escape the employer charge — still cheaper per krone than employment.
- The 25% PAYE flat rate for foreign workers bundles income tax and these contributions together.
FAQ
How much national insurance does a Norwegian employee pay?
7.6% of gross salary, uncapped and non-deductible — with nothing due below NOK 99,650 and a 25% taper just above it.
What do the self-employed pay in Norway?
10.8% of business income, uncapped — with no separate employer charge to match.
Figures: tax year 2026, compiled from public sources. Not tax advice.