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Regulations in Norway 2023

Extra employer's tax on salary over 750,000 NOK

On December 21, 2022, the Ministry of Finance established regulations regarding the extra employer's tax.

Starting in 2023, an extra employer's tax will be calculated on the salary of employees that exceeds 750,000 Norwegian kroner. There has been uncertainty about whether employer contributions to OTP (occupational pension scheme) should be included in the calculation of the extra employer's tax. The regulations regarding the extra employer's tax were announced on December 21, 2022.

You can find the regulation here

Update as 1st of January 2023 for Per Diem /Mileage taxable and Nontaxable allowance 

As of 1stJanuary 2023, the state rates for Per diem have been updated. The Tax Authorities has also updated the tax free Per Diem rates. Per diem rates are updated for travels in Norway and for travels abroad. Below you will find the effective rates from 1st of January 2023. 

Download the file: Changes in rates 2023 for clients with per diem/taxable rates

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