.png)
Norwegian businesses saw changes to employment legislation issued at the beginning of 2025, with the potential for an additional change.
We recap on these legislative changes below. Whilst we have taken time to ensure the information shared below was correct ahead of publishing this article, all legislation may be subject to change after publication.
2025 legislative changes/updates
Employer surcharge tax
From 1st January the special employer tax where wages exceed NOK 850,000 is being discontinued.
This came into effect on 1st January.
A-melding employer reporting
Changes have been made to the a-melding employer’s reporting requirements. Now Employers will need to include the type of employment (temporary or permanent, hired) for their employees, in an extension to the previous reporting requirements. Contractors, freelancers and honorarium recipients are excluded from reporting, as well as others who receive pensions or benefits outside of their employment relationship.
This came into effect on 1st January.
Proposed changes
Sick leave benefits
It’s expected that conversations will continue in 2025 around sick leave benefits. Investigating whether the current scheme needs to be updated, as part of the Agreement on Inclusive Labour Conditions (the IA agreement). The focus of the review experts believe will be on reducing high levels of absence because of sickness.
There is no agreed implementation date confirmed yet.
Looking for recruitment support in Norway or the North Sea?
Our dedicated resourcing team work with our clients across the Norwegian continental shelf to provide the skills and expertise they need to deliver their engineering projects.