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Employer’s National Insurance contributions

If you pay wages or other remuneration for someone's work, you must pay employer's National Insurance contributions unless the person in question is self-employed. Be particularly aware of remuneration in the form of commissions, overtime pay, inconvenience supplements, tips and similar.   

The basis for calculating employer's National Insurance contributions is gross salary to the employees. The rate for calculating employer’s National Insurance contributions is differentiated and varies between 0 and 14.1 %. The rate for employer's National Insurance contributions normally follows the municipality where the business has its head office.
   
All remuneration liable for tax deduction, are normally liable for paying employer's National Insurance contributions. An important addition to this is that you must pay employer's National Insurance contributions for pension contributions and holiday pay.
   
You are not obliged to deposit calculated employer's National Insurance contributions in a separate bank account, the way you are with tax withholdings deducted from employee’s pay.

Siste endring på denne siden: 08.04.2014

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