Norway Payroll Changes - 2026

Rate/Percentage changes affecting payroll

• Employee social security contribution
  • Decreased by 0.01%
  • New total rate: 7.6%
  • Note: This reduction applies to the personal tax rate and will be reflected in Tax Cards obtained from the Tax Office.
     
• Foreigners with a source tax card (PAYE scheme)
  • Tax rate: 17.4% for those with Social Security exemption
  • Applies to employees with an A1 certificate or a COC where obligations are covered in the home country.

Other payroll-impacting changes

• Commuter mileage rate
  • Increased to NOK 1.87 per km (from NOK 1.83 per km)
     
• Trade union membership fee deduction
  • Increased to NOK 8,700 (from NOK 8,250)
  • Applies only to employees who are members of a trade union.