Norwegian Social Security
Our tax guide for freelance contractors working in Norway
Social security contributions are obligatory for employers, employees and self-employed individuals. The rates are 7.8% on gross salary and benefits in kind for employees and 10.7% for self-employed persons and contributions are not tax-deductible. For 2008, the first NOK 39’600 are exempt from social security contributions. Employers’ national insurance contributions are payable at 14.1% with lower rates currently applicable to employees in northern Norway and developing areas. Employers’ contributions are deductible for corporate income tax purposes.