When an employee’s yearly income is over 750 000 NOK, an employer must pay an additional social fee of 5 % for a sum over 750 000 NOK. In the Northern areas where the social fee is low, there will also be an additional 5% fee, while the regular 14,1 % social fee, with an additional social fee, will be 19,1%. The basis for the contribution is the sum of the employer’s benefits of reportable cash wages and benefits in kind. However, the social fee shall not be calculated for collective pension schemes.
An additional social fee is not mandatory if an employee has several employment relationships, employers are different, and each pays under 750 000 a year.
There is no information on whether this additional fee will be collected only in the income year 2023 or later years.
Please see the entire law here (available in the Norwegian language):
