Norwegian Employer Rates and Thresholds 2026

Norwegian employers pay the employer's national insurance contribution (arbeidsgiveravgift) on all pay, at a rate set by the zone where the business is registered, and contribute at least 2% to a mandatory occupational pension (OTP) on pay up to 12 G.

Holiday pay of 10.2% is paid instead of salary during the holiday, so it isn't an extra cost in the table. Occupational injury insurance is compulsory but priced by insurers.

Employer contribution and the minimum OTP pension for a full year at 2026 rates, for a business registered in zone I:

• There is no general minimum wage in Norway. Pay is agreed in the written employment contract, and minimum wages apply in some sectors.
• Employees are entitled to 25 working days of holiday a year (counting Saturdays, so 4 weeks and 1 day), with an extra week from age 60.
• Holiday pay is 10.2% of the pay earned in the previous year (12.5% for employees over 60 with the extra week), paid in place of salary during the holiday.
• Normal working time may not exceed 9 hours in 24 hours or 40 hours in 7 days, unless averaged under the rules or shortened by agreement.
• The employer pays sick pay for up to the first 16 calendar days of each period of sickness (the employer period); after that, NAV pays sickness benefit.

• Unless longer notice is agreed in writing, notice is 1 month in the first 5 years and 2 months after 5 years. After 10 years it is 3 months, rising to 4, 5 and 6 months when the employer dismisses an employee aged 50, 55 and 60 or over. Notice normally runs from the first day of the following month.
• During an agreed probationary period, the mutual notice period is 14 days unless otherwise agreed in writing or in a collective agreement.
• Workers may be hired in from a staffing agency only through an approved agency and only in set cases, including temporary absence, specialist advisory work in a clearly defined project, and by agreement with union representatives under a qualifying collective agreement. Illegal hiring-in can lead to a court declaring the worker a permanent employee of the business.