NorwaySkatteetaten
A1 exemption route moves to Nav; workers self-register on inntektskort
A1 exemption claims no longer go to Skatteetaten: Nav assesses non-membership of folketrygden and notifies the tax authority, but workers must self-register the exemption on the inntektskort.
By Taxxa AI OyPublished 14 October 2026
Workers who believe they should not pay Norwegian trygdeavgift must no longer send form A1 to SkatteetatenSkatteetaten. Nav receives the form
Skatteetaten and assesses the exemption
Skatteetaten; if Nav finds the worker is not a member of folketrygden and therefore not liable for trygdeavgift, Nav notifies Skatteetaten
Skatteetaten. The worker must still register the exemption from trygdeavgift on the inntektskort in the tax return
Skatteetaten. A return can also be amended and refiled for up to three years after the return's filing deadline.
For paper filers, the tax office registers the trygde exemption once it receives Nav's notice. If that change comes after the taxpayer has received the tax assessment, the taxpayer gets a notice and a decision on the change plus a new assessment. Nav's Trygdeavgift guidance confirms the underlying rule: members of folketrygden normally pay trygdeavgift on personinntekt — wages and wage-replacing benefits, pensions and business income, but not capital income such as interest, shares or letting — while non-members as a rule do not. A narrow exception covers pensioners resident in another EEA country, Switzerland or the United Kingdom who draw a Norwegian pension: they pay although no longer members, because Norway covers their necessary health costs abroad; those drawing pensions from both countries pay only to the country of residence. No trygdeavgift is due without income or below 99 650 kroner, and compulsory members normally pay through Skatteetaten with their tax, visible on the assessment. The 2026 rates for compulsory membership are 7.6 per cent on employment income, 10.8 per cent on business income and 5.1 per cent on pensions.
The published page opens with a notice that it is a test version under internal quality assurance at Skatteetaten, so advisers should treat the routing as the authority's stated position while watching for a finalised version.
Legal basis: membership and trygdeavgift liability follow folketrygdloven (membership) with assessment through Skatteetaten/Nav; the A1 routing and inntektskort self-registration are stated on Skatteetaten's page Fritak fra å betale trygdeavgift i Norge, cf. Nav's Trygdeavgift guidance.
Route A1 exemption claims to Nav instead of Skatteetaten, and self-register the exemption on the inntektskort in the tax return.