Employer’s contribution: rates, zones and calculation
Updated June 4, 2026
The employer’s contribution (arbeidsgiveravgift) is a charge the employer pays on salary and other benefits. The rate depends on the geographic zone the business is in — from 14.1% in zone I (including Oslo) down to 0% in zone V (Finnmark and North Troms). It is reported in the A-melding and paid bi-monthly.
What is the employer’s contribution?
The employer’s contribution is the employer’s payment toward national insurance, calculated as a percentage of salary and taxable benefits to employees. It comes on top of the salary cost and is paid by the employer — not the employee.
Rates and zones
Norway has geographically differentiated rates. The main rates are:
- Zone I – 14.1%
- Zone II – 10.6%
- Zone III – 6.4%
- Zone IV – 5.1%
- Zone V – 0%
What is in the basis?
The basis is mainly gross salary, holiday pay and taxable benefits in kind, plus the employer’s payments to occupational pension (OTP). Some zones and sectors have their own rules and sub-categories (for example zones Ia and IVa), so check which zone your municipality belongs to.
Reporting and payment
The contribution is reported monthly in the A-melding and paid bi-monthly, together with the withholding tax. Kantax calculates it from your zone in each payroll run and includes it in the A-melding.