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Norway

Hiring in Norway: Employer Costs, Labor Laws and How to Hire

EMPLOYER CONTRIBUTION (ARBEIDSGIVERAVGIFT), ZONE I, 2026

Norwegian employers pay a 14.1% employer contribution on all pay in zone I in 2026, with no ceiling. Lower zones pay 10.6%, 7.9%, 6.4%, 5.1% or 0%, depending on the municipality. The employee pays 7.6% national insurance. On a NOK 720,000 salary in zone I, the employer's cost is NOK 821,520 a year.

14.1%
Statutory minimum wage
None
Average monthly pay, 2025
NOK 62,070 / month
Paid annual leave
25 working days
Employer contribution, zone I
14.1%

Hiring someone in Norway? This guide covers what an employee costs, the employer contribution by zone, the labor rules that apply, pay without a statutory minimum wage, income tax, work permits and the ways a company outside Norway can employ someone there.

Employer and employee contributions in Norway, 2026

<table class="ert-table"><thead><tr><th>Contribution, 2026</th><th>Employer</th><th>Employee</th></tr></thead><tbody><tr><td><strong>Employer contribution (arbeidsgiveravgift), zone I</strong></td><td><strong>14.1%</strong></td><td>None</td></tr><tr><td>Zone Ia: 10.6% until the saving against 14.1% reaches NOK 850,000 a year per company, then 14.1%</td><td>10.6% to 14.1%</td><td>None</td></tr><tr><td>Zone II</td><td>10.6%</td><td>None</td></tr><tr><td>Zone III</td><td>6.4%</td><td>None</td></tr><tr><td>Zone IVa</td><td>7.9%</td><td>None</td></tr><tr><td>Zone IV</td><td>5.1%</td><td>None</td></tr><tr><td>Zone V</td><td>0%</td><td>None</td></tr><tr><td>National insurance contribution (trygdeavgift) on wages, age 17 to 69, on income above NOK 99,650</td><td>None</td><td>7.6%</td></tr><tr><td>National insurance contribution, under 17 or over 69</td><td>None</td><td>5.1%</td></tr></tbody></table>

Key employment rules in Norway

<table class="ert-table"><thead><tr><th>Rule</th><th>What the law sets</th><th>Legal basis</th></tr></thead><tbody><tr><td>Working hours</td><td>Up to 9 hours per 24 hours and 40 hours per 7 days</td><td>Working Environment Act, section 10-4</td></tr><tr><td>Overtime</td><td>Up to 10 hours per 7 days, 25 hours per 4 weeks and 200 hours in 52 weeks</td><td>Working Environment Act, section 10-6</td></tr><tr><td>Rest</td><td>At least 11 hours off per 24 hours, and 35 hours in a row per 7 days</td><td>Working Environment Act, section 10-8</td></tr><tr><td>Paid annual leave</td><td>25 working days a year, counting Saturdays. 6 extra days from the year the employee turns 60. A main holiday of 18 working days falls in 1 June to 30 September</td><td>Holidays Act, sections 5 and 7</td></tr><tr><td>Holiday pay</td><td>10.2% of the holiday pay basis. 2.3 percentage points more for employees over 60</td><td>Holidays Act, section 10</td></tr><tr><td>Trial period</td><td>Up to 6 months, with 14 days' notice during the trial period unless agreed otherwise in writing</td><td>Working Environment Act, section 15-6</td></tr><tr><td>Notice</td><td>1 month for both sides. From the employer: 2 months after 5 years of service, 3 after 10 years, rising to 4, 5 and 6 months from age 50, 55 and 60 for employees with 10 years of service. Notice from the employee is never more than 3 months</td><td>Working Environment Act, section 15-3</td></tr><tr><td>Dismissal</td><td>Must be objectively justified, for example by a material breach of contract or necessary downsizing</td><td>Working Environment Act, section 15-7</td></tr><tr><td>Sick pay</td><td>The employer pays sick pay for the first 16 calendar days of each sick leave, once the employee has worked 4 weeks. NAV pays after that</td><td>National Insurance Act, sections 8-18 and 8-19</td></tr><tr><td>Parental benefit</td><td>49 weeks at 100% or 61 weeks and 1 day at 80%, with 15 weeks at 100% reserved for each parent, on income up to NOK 819,294 (6G). Paid by NAV, not the employer</td><td>NAV, parental benefit (foreldrepenger)</td></tr></tbody></table>

How to hire in Norway

Hiring in Norway comes down to two decisions: who you hire, and how you employ them.

  1. Find the person. Write the role, set the salary against Norwegian pay levels, then source and interview candidates. You can run the search yourself with a job post, or use a placement service that delivers a shortlist.
  2. Choose how to employ them. A Norwegian entity running payroll, an employer of record or a contractor agreement. Each option is explained below.
  3. Make the offer. Every employee needs a written employment contract, and it has to meet the rules in the employment table above. Check whether a generally applicable collective agreement covers the role, as these set minimum pay in some sectors.

Your options for employing someone in Norway

  • Norwegian entity: you register a company in Norway, run payroll and pay the employer contribution yourself. It suits a team of several people in Norway.
  • Employer of record (EOR): a third-party provider becomes the legal employer and runs Norwegian payroll for a monthly fee per employee. Your company directs the work.
  • Contractor: the person invoices you through their own business. The relationship has to be genuinely independent, or it can count as employment.

Euro Remote Talent does not employ people on your behalf. We handle the placement: we find and shortlist the candidate, and you employ them through the route that fits.

What an employee costs in Norway

The employer contribution (arbeidsgiveravgift) depends on the zone. Skatteetaten places each municipality in one of 7 zones, from 14.1% in zone I down to 0% in zone V. Take a salary of NOK 60,000 a month, or NOK 720,000 a year, in zone I. The employer pays:

  • Employer contribution: NOK 720,000 x 14.1% = NOK 101,520

The employer's cost is NOK 821,520 a year, or NOK 68,460 a month. There is no ceiling: the 14.1% applies to all pay. The extra 5% contribution on high salaries was abolished from 1 January 2025. The employee pays a 7.6% national insurance contribution, or NOK 54,720.

Minimum wage and pay

Norway has no statutory minimum wage. Some sectors have minimum pay through generally applicable (extended) collective agreements, including construction, cleaning, hospitality, electrical work, road freight, agriculture and horticulture. There is no set minimum wage in other sectors. Average monthly earnings were NOK 62,070 per full-time job in 2025 and the median NOK 55,800, according to Statistics Norway (SSB). See our average salary in Norway page for pay by industry and sector.

Income tax in Norway

For 2026, tax on wages has 3 parts:

Income tax on wages, 2026Rate
Tax on ordinary income (alminnelig inntekt), after deductions22% (18.5% in Finnmark and Nord-Troms)
Bracket tax (trinnskatt) on gross pay up to NOK 226,1000%
Step 1: NOK 226,101 to NOK 318,3001.7%
Step 2: NOK 318,301 to NOK 725,0504.0%
Step 3: NOK 725,051 to NOK 980,10013.7%
Step 4: NOK 980,101 to NOK 1,467,20016.8%
Step 5: above NOK 1,467,20017.8%
National insurance contribution on wages7.6%

Ordinary income is pay after deductions: the standard deduction is 46% of wages, up to NOK 95,700, and the personal allowance is NOK 114,540. Bracket tax and the national insurance contribution are charged on gross pay. The top marginal rate on wages is 47.4%.

Work permits

  • EU and EEA citizens: do not need a residence permit to work in Norway.
  • Skilled workers from outside the EU and EEA: need a residence permit. The Directorate of Immigration (UDI) sets a salary level of NOK 624,700 a year for a master's degree and NOK 545,400 for a bachelor's degree. Pay must also meet the collective wage rate where one applies, or what is normal for the occupation and place.

Public holidays in 2027

Norway has 12 public holidays in 2027 on 11 dates, because Whit Monday and Constitution Day both fall on Monday 17 May. 6 of the dates are weekdays. See every date on our Norway public holidays 2027 page.

How Euro Remote Talent can help

We do placement. We source, screen and interview remote professionals across Europe, then deliver a shortlist of 3 candidates within 21 days for a flat $6,500, or your deposit back. Prefer to run the search yourself? Post a job for $299 and reach candidates who want to work remotely.

See how placement works, post a job or book a 30-minute call. Browse remote jobs in Norway to see who is hiring there now.

Frequently asked questions

How much is the employer contribution in Norway?

14.1% of pay in zone I in 2026, with no ceiling. Each municipality is placed in a zone, and the other zones pay 10.6%, 7.9%, 6.4%, 5.1% or 0%.

Is there a minimum wage in Norway?

No. Norway has no statutory minimum wage. Some sectors, such as construction, cleaning and hospitality, have minimum pay through generally applicable collective agreements.

How much paid leave do employees get in Norway?

25 working days a year under the Holidays Act, counting Saturdays, so about 4 weeks and 1 day. Employees get 6 extra days from the year they turn 60.

How long is the notice period in Norway?

1 month for both sides. Notice from the employer rises to 2 months after 5 years of service and 3 months after 10 years, and up to 6 months for older employees with long service.

Can a company outside Norway hire someone there without a local entity?

Yes. The usual routes are an employer of record, a third-party provider that employs the person for you, or a genuine contractor agreement. Euro Remote Talent handles the placement: we find, screen and shortlist the person, and you choose the route.

Sources

  1. Skatteetaten, Satser for arbeidsgiveravgift 2026. Checked 3 Nov 2026.
  2. Skatteetaten, Arbeidsgiveravgift til folketrygden for 2026. Checked 3 Nov 2026.
  3. Skatteetaten, Ekstra arbeidsgiveravgift. Checked 3 Nov 2026.
  4. Skatteetaten, Satser for trygdeavgift 2026. Checked 3 Nov 2026.
  5. Skatteetaten, Satser for trinnskatt 2026. Checked 3 Nov 2026.
  6. Finansdepartementet, NOU 2026: 5, tabell 4.1, tax rates and limits 2016 to 2026. Checked 3 Nov 2026.
  7. Arbeidstilsynet, Working Environment Act. Checked 3 Nov 2026.
  8. Arbeidstilsynet, Holidays Act. Checked 3 Nov 2026.
  9. Arbeidstilsynet, Engagement of employees. Checked 3 Nov 2026.
  10. Arbeidstilsynet, Dismissal with notice. Checked 3 Nov 2026.
  11. Arbeidstilsynet, Minimum wage. Checked 3 Nov 2026.
  12. NAV, Sykepenger i arbeidsgiverperioden. Checked 3 Nov 2026.
  13. NAV, Foreldrepenger. Checked 3 Nov 2026.
  14. SSB, Lรธnn, 5 Feb 2026. Checked 3 Nov 2026.
  15. SSB, Hva er vanlig lรธnn i Norge?. Checked 3 Nov 2026.
  16. UDI, Pay and working conditions in Norway. Checked 3 Nov 2026.
  17. UDI, Residence permit for EU/EEA citizens. Checked 3 Nov 2026.
Julien Sicard
Written by
Julien Sicard
Founder, Euro Remote Talent

Julien founded Euro Remote Talent, which helps people in Europe find remote jobs and places European remote professionals with remote companies.

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