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Employee's and self-employed's social security contributions
Social security contribution (trygdeavgift) is levied on "personal income" (personinntekt). Personal income includes wage income and business income due to active efforts, but generally not capital income, and there is no deductions in labor income and limited right to charge a deduction from business income. The tax rate is 3.0 % for pension income, 7.8 % for wage income and 11 % for other business income.
No social security contribution is paid for income below the "exemption card threshold" (frikortgrense). This threshold is NOK 39 997 in 2010. Then, social security contribution is paid at a levelling rate of 25 % (of the income above NOK 39 600) until this gives a higher total tax than using the standard tax rate on all personal income. Then the general rates are used.
Lower threshold for payment of employee’s social security contribution NOK 39 600 Levelling rate 25.0 % Rate
Wage income 7.8 % Income from self-employment in primary sector 7.8 % Income from other self-employment 11.0 % Pension income, etc. 4.7 %