Work out the employer's National Insurance contribution for your company, based on payroll sum and the tax zone the business is registered in.
Norway is divided into seven contribution zones with different rates, from 14.1 % in zone I to 0 % in parts of zone V (Finnmark and North Troms). The zone is determined by where the business is registered, not where the employee lives. Zone Ia is an intermediate zone: businesses here can use the zone II rate (10.6 %) until the difference from the full rate exceeds an allowance of 850,000 kr, after which the full rate applies to the excess.
The zone is determined by the municipality where the business is registered, and appears in the Norwegian Tax Directorate's annual zone notice, available at skatteetaten.no. The Tax Administration sets the correct zone automatically based on the business's registered address.
Zone Ia covers certain municipalities surrounding the major cities and should technically have the full rate (like zone I), but can use the lower zone II rate until an allowance for de minimis state aid is used up. If the payroll sum is high enough, the differential rate ends up fairly close to zone I in practice.
No. The employer's contribution is paid by the employer, comes on top of gross salary, and isn't deducted from the employee's payslip. Income tax and National Insurance contributions, by contrast, are deducted from the employee's own salary — see the income tax calculator for that.