Norway HR and payroll glossary

A-melding Monthly employer report

a-melding

The monthly electronic report in which employers give pay, tax withheld, employer contributions and employment details for each employee. One report serves the Tax Administration, NAV and Statistics Norway. Source

Minstefradrag Standard deduction

minstefradrag

An automatic deduction from pay for work expenses, used instead of itemising them: 46% of pay, capped at NOK 95,700 in 2026. It reduces the 22% tax but not the bracket tax or national insurance. Source

PAYE Pay As You Earn source-tax scheme

kildeskatt på lønn

An optional simplified scheme for some foreign workers in Norway for a limited period: a flat source tax (25%) on pay, including national insurance, instead of the ordinary rules and deductions, with no tax return to file. Source

Personfradrag Personal allowance

personfradrag

A tax-free amount deducted from ordinary income before the 22% tax: NOK 114,540 in 2026. Source

Skatt på alminnelig inntekt Tax on ordinary income

skatt på alminnelig inntekt

A flat 22% tax on ordinary income, meaning pay after the standard deduction, personal allowance and other deductions. It is shared between the state, county and municipality, but the rate is the same in Oslo as everywhere outside Troms and Finnmark. Source

Skattekort Tax deduction card

skattekort

The employee's withholding instruction, issued by the Tax Administration and fetched electronically by the employer. It sets the table or percentage to withhold each month. Source

Trinnskatt Bracket tax

trinnskatt

A progressive tax on gross pay, charged in addition to the 22% tax: in 2026, 1.7% from NOK 226,100, 4.0% from 318,300, 13.7% from 725,050, 16.8% from 980,100 and 17.8% above 1,467,200. With national insurance, the top marginal rate on pay is 47.4%. Source

Arbeidsgiveravgift Employer's national insurance contribution

arbeidsgiveravgift

The employer's national insurance contribution on gross pay, with no ceiling. The rate depends on where the business is located: 14.1% in zone I, which includes Oslo, and lower in rural zones. It is also due on the employer's pension premiums. Source

OTP Mandatory occupational pension

obligatorisk tjenestepensjon

Every employer must pay into an occupational pension scheme for its employees: at least 2% of pay between 1 and 12 times the basic amount G (NOK 136,549 to 1,638,588 from May 2026). Many white-collar employers pay 5–7%. The employee pays nothing and the premiums are not taxable pay. Source

Trygdeavgift National insurance contribution

trygdeavgift

The employee's national insurance contribution, 7.6% of gross pay in 2026 for employees aged 17–69, with no ceiling (7.7% in 2025). Nothing is due on income up to NOK 99,650. It is withheld with income tax and is not deductible. Source

Arbeidsgiverperioden Employer period for sick pay

arbeidsgiverperioden

The first part of an employee's sickness absence, for which the employer pays sick pay itself before NAV takes over. NAV's sick pay is capped at a multiple of G, and many employers top up pay above that ceiling. Source

Feriepenger Holiday pay

feriepenger

Instead of normal salary during annual leave, employees receive holiday pay of at least 10.2% of the previous year's pay (12% where a fifth week of holiday applies, as under most collective agreements). The law gives 25 working days of leave a year, one week more from age 60. Source

G National Insurance basic amount

grunnbeløpet

The index amount, adjusted every 1 May, to which pension and benefit limits are tied: NOK 136,549 from 1 May 2026. Occupational pension bands and the ceilings for state sick pay and parental benefit are expressed in G. Source

Arbeidsmiljøloven Working Environment Act

arbeidsmiljøloven

The main employment law, covering contracts, working hours, notice and dismissal. Normal hours are capped at 40 a week and overtime is paid at least 40% extra. Notice is 1 month for both sides unless agreed otherwise, 2 months after 5 years' service and 3 months after 10 years, longer for older employees. Source

Prøvetid Probation period

prøvetid

A trial period of up to 6 months if agreed in writing. Dismissal during it still needs a reason (lack of suitability, ability or reliability), but the notice period is 14 days unless agreed otherwise. Source

Saklig grunn Objective grounds for dismissal

saklig grunn

A dismissal must be objectively justified by the circumstances of the business or the employee, and the employer must hold a discussion meeting first and give notice in writing. There is no statutory severance pay. An employee who challenges a dismissal can usually stay in the job until the case is decided. Source

Arbeidstilsynet Norwegian Labour Inspection Authority

The authority that supervises employers' compliance with the Working Environment Act, including working hours, health and safety and pay rules in sectors with generally applicable agreements. It can issue orders and fines. Source

NAV Norwegian Labour and Welfare Administration

Arbeids- og velferdsetaten

The agency that pays state pensions, sick pay after the employer period, parental benefit and unemployment benefit, and sets the basic amount G. Employers deal with it on sickness absence, parental leave and layoffs. Source

Skatteetaten Norwegian Tax Administration

The tax authority, which also runs the national population register. Employers register with it, withhold tax according to each employee's tax card, and report and pay tax and employer contributions through the a-melding. Source