Concept variable

Total basis for employer¿s additional National insurance contributions

  Norwegian (bokmål)
Name Total basis for employer¿s additional National insurance contributions
Definition Total basis for employer¿s additional National insurance contributions is the collected sum of all taxable wages when the total taxable salary benefits for an income recipient exceed the set threshold amount given by the regulation entering into force on 1 January 2023. For 2023 the threshold amount was 750 000 NOK. See more information about the additional National insurance contributions on the Norwegian Tax Administration's website.
Valid from 2023-01-01
Valid to
Owner 225 - Division for income and wage statistics
 
Statistical unit Enterprise
Subject 06.05 - Wages and labour costs
Reference https://www.skatteetaten.no/en/business-and-organisation/employer/the-a-melding/the-a-melding-guide/employers-national-insurance-contributions-and-financial-activity-tax/employers-additional-national-insurance-contributions/