Norway: Tax developments in response to COVID-19 -

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KPMG Global (01.05.2020) To reduce costs and improve cash flow immediately, social security contribution rate will be reduced with 4 percent of the total contribution rate of 14.1% assumable for the salary payments in May and June.  Some areas in Norway pay 0%. These areas will receive a subsidy equal to 4 % of the employer social security contribution base. 

measures summary

To reduce costs and improve cash flow immediately, employers' social security contribution rate will be reduced with 4 percent of the total contribution rate of 14.1% assumable for the salary payments in May and June, now with an extension from August 15th to October 15th. Some areas in Norway pay 0%. These areas will receive a subsidy equal to 4 % of the employer social security contribution base. 

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Employer social security contribution–rate reduction

  • To reduce costs and improve cash flow immediately, social security contribution rate will be reduced with 4 percent of the total contribution rate of 14.1% assumable for the salary payments in May and June. 
  • Some areas in Norway pay 0%. These areas will receive a subsidy equal to 4 % of the employer social security contribution base. 

Employer social security contribution–postponement of payment

  • Payment of employer social security contribution for March and April is postponed until 15 August 2020.
  • Payment of employer social security contribution for May and June is postponed until 15 October 2020.