{"id":17579,"date":"2024-12-24T13:46:14","date_gmt":"2024-12-24T12:46:14","guid":{"rendered":"https:\/\/melo.no\/?p=17579"},"modified":"2024-12-25T15:05:56","modified_gmt":"2024-12-25T14:05:56","slug":"arbeidsgiveravgift-for-ansatte-som-jobber-i-utlandet","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/arbeidsgiveravgift-for-ansatte-som-jobber-i-utlandet\/","title":{"rendered":"Employer\u2019s national insurance contributions for employees working abroad"},"content":{"rendered":"
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The general rule under Section 23-2 of the Norwegian National Insurance Act is that employer\u2019s national insurance contributions must be calculated on salary payments. An important practical exception is set out in subsection nine of the provision:<\/p>\n

\u201cEmployer\u2019s national insurance contributions shall not be payable on remuneration for work performed abroad, on the Norwegian continental shelf, or in Norwegian territorial waters, where the work is carried out by a foreign employee who is not a member of the national insurance scheme.\u201d<\/p>\n

The provision exempts remuneration from employer\u2019s national insurance contributions where the work is performed abroad by a foreign employee who is not a member of the Norwegian national insurance scheme. A \u201cforeign employee\u201d means a foreign national. The obligation to pay employer\u2019s national insurance contributions on remuneration paid to other individuals residing abroad follows the obligation to report salary payments, as provided in the Tax Administration Regulations.<\/p>\n

The obligation to pay employer\u2019s national insurance contributions may be excluded under social security agreements<\/h3>\n

The obligation to pay employer\u2019s national insurance contributions may also be excluded pursuant to applicable social security agreements. In addition, the obligation may not apply where the individual is exempt from Norwegian social security coverage under the rules of the EEA Agreement, cf. Council Regulation (EEC) No. 883\/2004, as consolidated and amended, inter alia, by Council Regulation (EEC) No. 3811\/86.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t

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\"Atle

Atle Mel\u00f8<\/h4>
Partner<\/div>

amelo@melo.no
\n+47 951 80 979<\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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Any questions regarding tax?<\/h2>
<\/div><\/div>Send us a non-binding inquiry<\/span><\/i><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t
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\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"Hovedregelen etter folketrygdloven \u00a7 23-2 er at det skal beregnes arbeidsgiveravgift av l\u00f8nn. Et praktisk viktig unntak er det som f\u00f8lger av bestemmelsens niende ledd: \u00abDet skal ikke betales arbeidsgiveravgift...","protected":false},"author":188,"featured_media":17582,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":{"0":"post-17579","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-skatt"},"yoast_head":"\nArbeidsgiveravgift for ansatte som jobber i utlandet<\/title>\n<meta name=\"description\" content=\"Det er unntak for arbeidsgiveravgift p\u00e5 utenlandsk l\u00f8nn, n\u00e5r arbeidet er utf\u00f8rt av en utenlandsk arbeidstaker som ikke er medlem i trygden.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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