Employer of Record (EOR) in
Norway
Ready to employ talent in Norway?
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Norway to stay compliant from day one.
Language(s)
Currency
Capital
Oslo
Population
5.6 M
Public holidays
12
VAT
25%
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Norway to stay compliant from day one.
DEFAULT
Indefinite contract
The default and legally presumed form of employment in Norway (fast ansettelse). A written contract is required — before the start date for longer engagements, or within 7 days of starting for engagements under one month — covering duties, pay, hours, and notice terms. Fixed-term status must be affirmatively justified; absent valid justification, employment is treated as permanent.
Fixed-term contracts (midlertidig ansettelse) are allowed only where justified: temporary/project-based work, cover for absence (vikariat), trainee/apprenticeship arrangements, or a general allowance of up to 12 months without specific justification (subject to quota limits on the proportion of the workforce). Continuous fixed-term employment automatically converts to a permanent position after 3 years (4 years for temporary work agency hires, or when combining multiple grounds). Unjustified use can be reclassified as permanent employment by a court.
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Norway to stay compliant from day one.
WORKING HOURS
37.5-40 hrs/week
Statutory maximum ordinary working time is 9 hours/day and 40 hours/week (Working Environment Act §10-4); standard full-time practice under most collective agreements is 37.5 hours/week. Overtime is capped at 10 hours/7 days, 25 hours/4 weeks, and 200 hours/52 weeks, and must be compensated at a minimum 40% premium over the ordinary hourly rate.
PROBATION PERIOD
6 months max
Probation (prøvetid) is optional and must be agreed in writing; the statutory maximum is 6 months. Notice during probation is reduced to 14 days. The period may be extended (within the 6-month cap) to account for documented employee absence.
13TH / 14TH SALARY
Not Required
Norway does not mandate a 13th or 14th month salary. Instead, statutory holiday pay (feriepenger) is paid in place of ordinary salary during annual leave: minimum 10.2% of the qualifying pay earned in the prior calendar year (12% where a 5th week of leave is granted, 12.5% for employees 60+ entitled to the extra 6 days), typically paid out in June.
JOB TITLE REGULATIONS
Regulated
Norway does not maintain a general statutory job-title registry for private-sector roles. Certain professional titles (e.g., lawyer/advokat, physician, engineer/sivilingeniør in regulated fields) are legally protected and require licensing or registration with the relevant professional body, but ordinary job titles used in employment contracts are not otherwise regulated, though they should accurately reflect actual duties for tax and social security classification.
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Norway to stay compliant from day one.
Approx. 16.1% of gross salary in Zone I (Oslo/central Norway), composed of: Arbeidsgiveravgift (employer's national insurance contribution) 14.1% in Zone I + minimum mandatory Occupational Pension (OTP) contribution of 2% on salary between 1G and 12G (1G = NOK 136,549; 12G = NOK 1,638,588 for 2026, based on NAV's 6G sick-pay cap of NOK 819,294). Arbeidsgiveravgift is zone-differentiated nationally: Zone I 14.1%, Zone Ia 10.6% (reverting to 14.1% once an employer's payroll-based rebate of NOK 850,000/year is exhausted), Zone II 10.6%, Zone III 6.4%, Zone IV 5.1% (7.9% for 'ordinary' industries in Zone IVa, 5.1% for primary industries there), Zone V 0% (North Troms/Finnmark). A mandatory occupational injury insurance premium (yrkesskadeforsikring) is also required but is market-priced per insurer/industry risk (commonly well under 1% of payroll) rather than a fixed statutory rate, so it is not included in the 16.1% headline figure.
Trygdeavgift (National Insurance contribution): 7.6% of gross employment income for 2026, with no contribution due if annual income is below NOK 99,650 (a step-up rule ensures the contribution never exceeds 25% of income above that threshold). This is separate from progressive income tax (bracket tax 'trinnskatt' plus base municipal/state tax), which is a general tax rather than a social-security-style contribution and is therefore excluded from this figure.
Rates reflect those published for the 2026 tax year by Skatteetaten (the Norwegian Tax Administration) and NAV. Tax, social security, and zone thresholds are set annually by the Storting (Parliament) and can change; employers should verify current rates before running payroll.
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Calculate your EOR costsHere's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Norway to stay compliant from day one.
Type
Duration
Pay During Leave
Annual leave
10.2% of prior-year earnings (up to 12.5%)
Maternity leave
49 weeks (100% option) or 61 weeks (80% option)
100% (49 wks) or 80% (61 wks) — parental choice
Paternity leave
15 weeks (fedrekvote; +2 wks unpaid at birth)
100% (15 wks) or 80% (19 wks)
Sick leave (days 1-3)
100% (employer)
100% (employer) through day 16
100% (NAV, capped at 6G) from day 17, up to 52 weeks
Up to 10 paid days per year per parent (15 days if 3+ children; extended for chronically ill or disabled children), paid at 100% of salary
Child's sickness leave (omsorgspenger)
Unpaid leave of up to 3 years for organized education, available to employees with at least 3 years' work experience, including the last 2 years with the current employer
Educational leave (utdanningspermisjon)
Up to 2 unpaid days per year to observe religious holidays
Religious holiday leave for members of faith communities outside the Church of Norway
Unpaid leave for the duration of the public duty; compensation is typically paid by the requiring public body rather than the employer
Leave for compulsory public duties (e.g., lay judge/meddommer, elected municipal office)
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Norway to stay compliant from day one.
Statutory Benefits
In addition to statutory leave, employees are entitled to the following statutory benefits:
Norway's social security system (folketrygden) is funded through both employer and employee contributions, administered by Skatteetaten and NAV.
- Employer (Arbeidsgiveravgift): 14.1% of gross payroll in Zone I (Oslo and other central/high-density municipalities), reducing by zone: Zone Ia 10.6% (up to a NOK 850,000/year rebate, then 14.1%), Zone II 10.6%, Zone III 6.4%, Zone IV 5.1% (7.9% for most 'ordinary' industries in Zone IVa), Zone V 0% (North Troms and Finnmark).
- Employee (Trygdeavgift): 7.6% of gross employment income in 2026; no contribution below NOK 99,650/year, with a step-up rule capping the contribution at 25% of income above that threshold.
- Employer mandatory pension (OTP): minimum 2% of salary between 1G and 12G (1G = NOK 136,549 for 2026).
WORKPLACE INJURY PROTECTION
Employers in Norway must purchase mandatory occupational injury insurance (yrkesskadeforsikring) from a licensed insurer for every employee.
- Covers medical costs, loss of income, permanent disability, and death benefits arising from work-related accidents and occupational illness, on a no-fault basis.
- Premiums are set by the insurance market and vary by industry risk class and insurer — there is no single fixed statutory rate, though the cost is typically a small fraction of payroll.
- This sits alongside (not instead of) NAV's general sickness benefit (sykepenger) and disability benefit (uføretrygd) systems.
- The employee bears no cost for this insurance.
Norway has no general statutory severance pay obligation for ordinary employees upon termination.
- Employees are entitled only to their notice-period salary and any accrued but unused holiday pay (feriepenger) on exit.
- An exception exists under Working Environment Act §15-7a: employees aged 55+ with 10+ years' service who are dismissed due to redundancy/downsizing may claim extended pay (etterlønn) of up to 6 additional months, offset by any new employment income.
- Some collective agreements (e.g., under the LO/NHO Hovedavtale) provide supplementary redundancy or restructuring payments, but these are contractual, not statutory, entitlements.
Norway does not require a 13th or 14th month salary payment.
- Instead, employees receive statutory holiday pay (feriepenger), calculated on the prior calendar year's qualifying earnings and paid instead of ordinary salary during the annual leave period (commonly in June).
- Minimum rate: 10.2% of qualifying pay.
- 12% where the employee is entitled to a 5th week of annual leave (standard under most collective agreements).
- 12.5% for employees aged 60 and over, reflecting their additional 6 days of leave.
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Norway to stay compliant from day one.
Unfair dismissal
Norway provides strong statutory protection against unfair dismissal. Under Working Environment Act §15-7, termination must be 'objectively justified' (saklig grunn) by circumstances relating to the business or the employee. Employees can demand a prior consultation meeting, may request negotiations after notice of dismissal, and — if they file suit within the statutory deadlines — generally have the right to remain in the position on full pay while the dispute is pending. Courts can order reinstatement and/or compensation for wrongful dismissal.
Objective / fair dismissal
Valid grounds include redundancy or business restructuring, documented poor performance following warnings and a genuine improvement opportunity, serious misconduct, or long-term incapacity where accommodation/reassignment is not feasible. Employers must follow a fair process — a prior consultation meeting with the employee, consideration of alternative roles within the company, and objective selection criteria for redundancies — and provide termination in writing with information on the employee's rights to contest the dismissal and to remain employed during a dispute.
During probation
14 days' notice (probation up to 6 months); dismissal must still be objectively grounded, though the threshold applies somewhat less strictly than after probation.
After probation
Standard statutory notice tiers apply (1-3 months by tenure, extended to 4-6 months for employees 50+ with 10+ years' service), and any dismissal must satisfy the full 'objectively justified' standard under §15-7, including a documented, fair process.
The notice periods and dismissal standards described are statutory minimums under the Working Environment Act (Arbeidsmiljøloven). Individual employment contracts and collective bargaining agreements may provide longer notice periods or additional procedural protections. Employment law is subject to legislative and case-law development; verify current requirements before acting.
Content last reviewed Sep 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.
