5.1% - Pension Fund
0% - Up To 158,800
0.8% - 158,800 - 224,900 NOK
1.6% - 224,900 - 565,400 NOK
10.6% - 565,400 - 909,500 NOK
13.6% - 909,500 NOK and above
There is no minimum wage in Norway. However, it is common for minimum wages are set by collective agreements in most sectors.
Salaries are paid on the 15th of each month, but if the 15th falls over a weekend, salaries must be paid on the last working day before the weekend.
Full-time employment consists of a 9-hour workday or 40 hours for a 7-day period.
Overtime is only permitted in irregular circumstances and can’t be requested from the employee on a regular basis. In addition, an employee may not exceed a total of 13 hours of work within a 24-hour period.
There are 10 public holidays.
In Norway, mothers are entitled to up to 54 weeks of maternity leave.
National insurance is responsible to pay the mother at a rate of 80% of their regular pay if she takes all 54 weeks of maternity leave or at a rate if 100% if she chooses to take 44 weeks of maternity leave.
Paternity leave falls under parental leave.
Maternity leave may be split between the mother and father, however, 3 weeks before the expected due date and 6 weeks after the birth are reserved for the mother. A parent can take an additional year of unpaid leave after maternity leave.
Work related injury leave: In Norway, it is mandatory for the employer to take out occupational injury insurance for the employees.
If an employee is injured at their workplace, they must report the injury to the Norwegian Labour and Welfare Administration (NAV) with proof that the accident happened at work.
An employee is entitled to receive up to 72,662 NOK a year in compensation due to a work-related injury.
If the employee is unable to work, they are entitled to a disability compensation. This compensation depends on the percentage of the incapacity the employee is able to work.
In Norway, the employer is not required to issue a warning before an employee is dismissed. However, there are strict requirements set forth in the Working Environment Act that must be adhered to. There is no at will employment in Norway, and therefore, the employer must have a solid, just cause for terminating an employee and they must prove the grounds for termination.
Before the employee is terminated, the employer must consult with the employee to discuss the possible termination.
Employees are required to give at least one month’s notice.
If the employee is being terminated:
- Over 5 years of employment: 2 months’ notice
- Over 10 years of employment: 3 months’ notice
- Over the age of 50: 4 months’ notice
- Over the age of 55: 5 months’ notice
- Over the age of 60: 6 months’ notice
The notice period begins the first day of the month following when the notice was given.
There is no statutory severance pay in Norway.
VAT is 25% standard rate.