Employer Tax Contributions

Tax Type	Rate	Base
Svalbard Employer Social Security	8.2%	Gross Salary
Jan Mayen Employer Social Security	Up to 14.1%	Gross Salary
Svalbard Withholding Income Tax (Employer Duty)	8% (low rate) / 22% (high rate for income over 12G)	Taxable Employment Income

Filing & Compliance

• A-melding (A-statement) Submission: Monthly by the 5th of the following month.
• Payment Deadlines: Employer social security contributions and withheld employee taxes are due bi-monthly, typically around the 15th of the month following the two-month reporting period.
• Requirements: Employers must register with relevant authorities and ensure timely reporting and payment.

Employee tax deductions in Svalbard and Jan Mayen differ from mainland Norway, offering lower rates and unique deductions.

Income Tax

• Tax Rates: Two tax rates apply to employment income: a low rate of 8% and a high rate of 22%. The 8% rate applies to income up to 12 times the National Insurance base amount. For 2025, this threshold is NOK 1,387,680. Income exceeding this amount is taxed at 22%.
• Withholding Tax: Employers deduct income tax directly from employee salaries each month. No tax deduction cards are issued for Svalbard; the withholding tax acts as a final tax settlement in most cases.

National Insurance Contributions

• Employee Contributions: Employees contribute 7.7% of their salary towards National Insurance.
• Tax Exemption Card Limit: Earnings up to NOK 100,000 are exempt from national insurance contributions.
• Lower Limit for Calculation: The lower threshold for calculating national insurance contributions is NOK 99,650.

Other Deductions

• Svalbard Deduction: Svalbard residents are eligible for a special deduction of approximately 18% of their gross income to offset higher living costs.
• Standard Deductions: Similar to mainland Norway, deductions for union membership fees, charitable contributions, pension scheme premiums, and work-related expenses may apply.
• Specific Deductions: Other deductions specific to Svalbard include "Trade union fees Svalbard," "Premium for pension scheme, Svalbard," "National Insurance premiums and education and development fund premiums – Svalbard," and "Portacabin rent – Svalbard."

Employer Obligations

• Employer's National Insurance Contributions: The employer's national insurance contribution rate for work performed on Svalbard is 0%.
• Reporting: Employers must report salary information and tax deductions via the a-melding system. Specific reporting procedures apply for non-resident employees.
• Benefits in Kind: Special rules apply to benefits in kind, such as free housing or company car usage. The values are determined according to specific regulations for Svalbard and are subject to tax.

Additional Considerations

• Residency Rules: Tax residency on Svalbard is generally determined by a stay exceeding 12 months. Special rules apply to temporary stays of 30 days or more.
• A-Melding Reporting Requirements: When reporting via the a-melding system, employers must include information about the employee's residence period on Svalbard. This includes start and end dates, a unique residence ID, and a residence description of "Svalbard."

It's important to note that this information is current as of February 5, 2025, and tax regulations are subject to change. Consulting with a tax advisor is recommended for personalized guidance.