--- title: Norway Makes Changes to National Insurance Contributions, Bracket Tax Rates for 2025 description: "Meta description: Norway makes changes to national insurance contributions and bracket tax rates for 2025." image: https://payroll.org/images/default-source/default-album/norway-makes-changes-to-national-insurance-contributions-bracket-tax-rates-for-2025.jpg?sfvrsn=1dfb5bde_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) ![](https://blogs.payroll.org/hs-fs/hubfs/Max%20van%20der%20Klis-Busink.png?width=35&name=Max%20van%20der%20Klis-Busink.png) Custom URL No Widget: By [Max van der Klis-Busink, MCIPP, RPP](https://blogs.payroll.org/pay-news-now/author/max-van-der-klis-busink-bba) on Feb 4, 2025 10:05:09 AM # Norway Makes Changes to National Insurance Contributions, Bracket Tax Rates for 2025 Per the new fiscal year starting 1 January 2025, these are key payroll compliance updates that payroll professionals with a presence in Norway should know. ### **Discontinuation of Additional Employer’s National Insurance Contribution** The temporary additional employer’s national insurance contribution of 5% on salaries exceeding NOK 850,000 [**has been discontinued**](https://www.skatteetaten.no/en/business-and-organisation/employer/the-a-melding/the-a-melding-guide/employers-national-insurance-contributions-and-financial-activity-tax/employers-additional-national-insurance-contributions/). Introduced in 2023 to address extraordinary national budget expenses, this measure was criticised for increasing the costs associated with hiring highly qualified employees. ### **Changes in National Insurance Contribution Parameters** There are several changes to the national insurance contribution parameters: - The [**tax exemption card limit**](https://www.skatteetaten.no/en/person/taxes/tax-deduction-card-and-advance-tax/exemption-card/) is raised from NOK 70,000 to NOK 100,000. This adjustment means that individuals can earn up to NOK 100,000 without being liable for national insurance contributions. - The [**national insurance contribution rates**](https://www.skatteetaten.no/en/rates/national-insurance-contributions/?year=2025#rateShowYear) for wages and social security benefits has decreased from 7.8% to 7.7%. This reduction, combined with adjustments in the tax exemption card limit, is designed to provide financial relief for those with low to medium incomes. - The [**lower limit**](https://www.skatteetaten.no/en/rates/national-insurance-contributions/?year=2025#rateShowYear) for calculating national insurance contributions increased from NOK 69,650 to NOK 99,650 These changes align with the overall goal of reducing the tax burden on lower-income individuals, effectively increasing take-home pay for lower-income earners. ### **Modifications to Bracket Tax Rates** The Norway [**bracket tax**](https://www.skatteetaten.no/en/Rates/bracket-tax/?year=2025#rateShowYear) is a progressive tax on personal income. For 2025, the tax rates are as follows: - Brackets 1 and 2: tax rates remain unchanged at 1.7% and 4.0%, respectively - Brackets 3, 4, and 5: tax rates increased by 0.1% points to 13.7%, 16.7%, and 17.7%, respectively These adjustments are intended to balance the tax burden more equitably across different income levels. Join [**The Payroll Community**](https://payroll.org/the-payroll-community) to connect with more than 30,000 of your payroll peers worldwide. Gain access to the Global Forum, where you can network with payroll professionals and ask follow-up questions about this article and more. If you would like to access other global payroll resources, please [**subscribe here**](https://ebiz.payroll.org/ebusiness/new-user-global?NewGPMI=Yes). --- *Max van der Klis-Busink, BBA, is the Owner of Passion For Payroll and Vice President of Global Strategy on PayrollOrg’s Board of Directors.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)