Norway at a glance
Taxes in Norway
Employer Contributions
| Contribution | Rate |
|---|---|
| Total employer tax | 16.1% – 39.2% |
| Social security | 14.1% (lower in sparsely populated areas) |
| Supplementary pension | 2% – 25.1% |
| Contribution | Rate |
|---|---|
| Total employer tax | 16.1% – 39.2% |
| Social security | 14.1% (lower in sparsely populated areas) |
| Supplementary pension | 2% – 25.1% |
| Contribution | Rate |
|---|---|
| Social security | 8% |
| Income tax base rate | 22% |
| Total employee tax (incl. progressive supplements) | 30% – 47.4% |
| Gross Income (NOK) | Bracket Tax Rate |
|---|---|
| 0 – 190,349 | 0% |
| 190,350 – 267,899 | 1.7% |
| 267,900 – 643,799 | 4% |
| 643,800 – 969,199 | 13.4% |
| 969,200 – 1,999,999 | 16.4% |
| Over 2,000,000 | 17.4% |
Employer of Record in Norway
How Remote& Works in Norway
Standard EOR is not a recognized model in Norway. Instead, Remote& employs workers through a company established specifically for that purpose, achieving the same compliant outcome. Remote& handles payroll, tax filings, statutory benefits, and employment contracts.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Employs worker via dedicated Norwegian entity; runs payroll, files taxes, administers benefits |
| Employee | Works for your company under a locally compliant Norwegian contract |
Ask Remi:
"Hire a senior developer in Norway — NOK 85,000/month, starting Q4" Remi handles everything: contract, NAV registration, payroll setup, and OTP pension enrollment.
Benefits in Norway
- Medical coverage (universal public healthcare via NAV)
- Supplementary pension (OTP — mandatory for most employers)
- Work injury insurance
- Medical examinations (role-dependent)
- Remote work arrangements
- Life insurance
- Private health insurance top-up
- Stock options
- Free meals or meal allowance
- Paid relocation
- Additional top-up during parental leave
- Gym membership
- Flexible working hours
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 21–25 working days |
| Sick Leave | 52 weeks paid (medical certificate required) |
| Maternity Leave | 12 months + 15 weeks paid |
| Paternity Leave | 2 weeks |
| Parental Leave | 12 months paid + 12 months unpaid |
Employment conditions
Probation
Up to 6 months.
Non-Compete
Non-compete clauses are only enforceable when necessary to protect the employer's legitimate interests and cannot exceed 1 year in duration.
Employee Rights & Protections
Norwegian workers are entitled to: written employment contract, payslip, workload review meetings, compensation during non-compete periods, whistleblower protection, discrimination and harassment protection, working environment committee representation, overtime pay, and unemployment allowance.
Payments
End of employment in Norway
Norway has stringent termination protections. Permitted dismissal grounds:
- Economic reasons — redundancy or reorganization
- Personal reasons — poor performance or gross misconduct
- Mutual consent — via a signed termination agreement
Temporary workforce reduction (layoffs/permittering) is permitted in economic downturns.
During a termination dispute, the employee has the right to remain in their post until courts resolve the matter. Norwegian law has no statutory severance requirement, but it is customary to negotiate severance as part of any termination agreement.
Frequently asked questions
Four approaches: run payroll from HQ (generally unlawful long-term); engage contractors (not compliant for full-time exclusive workers); establish a Norwegian AS entity; or partner with Remote& for compliant employment through a dedicated Norwegian entity. Remote& handles all compliance without you needing to set up locally.