Arbeid og lønn

Wage totals from End of the Year Certificate Register2007


About the statistics


Name and topic

Name: Wage totals from End of the Year Certificate Register
Topic: Arbeid og lønn

Responsible division

Division for Income and Wage Statistics

Definitions of the main concepts and variables

Definition of the main concepts

Payment in cash is the sum of all payments in cash paid to the employee. It contains wages and remuneration, wages and remuneration for work abroad, cash yields of options and wages in the event of bankruptcy, etc.

Wages and remunerations amounts to the largest cash payment within the statistics. This is paid wages and remuneration, e.g. holiday allowance, sickness benefits paid by employer and the taxable part termination payments, that is not a part of independent enterprising.

Net salary basis is the accumulated payments to employees this arrangement applies to. According to this arrangement the employer is obligated to pay the employee's taxes. It consists of payments for work both in Norway and abroad.

Wages in the event of bankruptcy consists the amount paid according to the Act relating to state guarantees to cover wage demands in the event of bankruptcy and payments from the estate of a bankrupt of wages earned before the adjudication of bankruptcy.

Payments in kind are a collective term consisting of different payments and advantages employees receive in addition to the cash payments. This consists of e.g. cars, phones, and housing paid by employer.

Expense allowance is allowances covering expenses the employee has conducting the work or an assignment. This is expense allowance covering accommodation, meals or car expenses.

Basis for employer's National Insurance contributions is the sum of all payments subjected to employer's tax. This amount is the basis for calculating amount of the employer's tax the employer is obliged to pay. The basis consists of all payments in cash and selected payments in kind.

Disbursements of unemployment benefits are payments paid by the National Insurance Scheme to unemployed.

Sickness and maternity leave benefits consist of the part of the amount paid by the National Insurance Scheme.

Pensions consist of all kinds of pensions paid by the National Insurance Scheme and all others. This includes retirement pensions from the National Insurance Scheme, invalidity pensions from the National Insurance Scheme, child allowances from the National Insurance Scheme, pensions in and outside work liaison not paid by the National Insurance Scheme, payments in kind for pensioners, maintenance allowance, non-taxable grants for child care paid by the National Insurance Scheme, etc.

Special deduction contains the National Insurance Scheme estimate of the amount of special deduction the personal taxpayers are entitled to. A taxpayer is eligible for special deduction because of age, invalidity/reduced capacity to work, rehabilitation and obligation of provide for children.

Tax withheld consists of tax withheld by the employer to be paid to the tax' collectors office in Norway.

Basis for extra employers' tax for high wages . The employers are obliged to pay an extra employers' tax for every employee earning more than 16G of basis of employers' tax. The added employers' tax amount to 12.5 per cent of the amount exceeding 16G of the basis of employers' tax.

Wages for senior officials consist of wages (including advantage by buying and selling options in the work liaison), fees, and payments in kind. A senior official is defined as the employee in an enterprise earning the highest wages two consecutive years.

Work liaison is a combination of personal identification number and enterprise identification number. A work liaison is the sum of number of end of the year certificates for one employee in one enterprise. If one employee receives more than one end of the year certificate from the same employer, these are accumulated to create one wage liaison. One individual might have received an end of the year certificate from more than one employer, and the number of work liaison is therefore higher than the number of people.

Definition of the main variables

The main variables used in the statistics are gender, age and geographical distribution. Some of the tables are distributed according to qualities of the employer. One example of this is basis of employer's tax distributed by industry (see 4.3).

Standard classifications

Institutional sector

Type of organisation, industry and portion of governmental ownership determines the code of institutional sector for the enterprise. The statistics is distributed according to classification of institutional sector:

  • Public administration (State, county and municipalities)
  • Governmentally owned enterprises (Enterprises run by the state, enterprises owned by the state, state enterprises, enterprises run by the municipality, independent enterprises within the municipality)
  • Financial intermediation enterprises (Bank of Norway, state lending institutions, commercial banks, savings banks, mortgage companies, financial institutions, mutual funds, financial holding cooperations, life and non life insurance companies, financial ancillary activities and other financial enterprises)
  • Self-employed and unincorporated enterprises.
  • Non-profit institutions (Private non-business activity producer oriented institutions)

Zone for Employer's Tax

The employer's tax is graduated on geographical areas. The employer is obliged to pay a certain rate in per cent of the basis of employer's tax for the individual employee following the employee's tax municipal.

For a specification on the percentage employer's tax for specific municipalities see Statistics Norway: Statistics by subject, 00.00.20 Regional . A major part of the employees in the public administration generates employer's tax of the highest rate. This is also the case of a few special industries following a decision in ESA in 1998. The employer's tax generated by employees 62 years old and above was lowered with 4 percentage points as of 1 st July 2002.

Administrative information

Regional level

National level, employer's tax zone, county.

Frequency and timeliness

Annual, preliminary and final figures.

International reporting

Not relevant


Not relevant


Background and purpose

The purpose of this statistics is to show the development in and distribution of wages, payments in kind and unemployment's benefits. The statistics is also a source of wages for senior officials. The statistics was published for the first time for the calendar year of 1992. The statistics has been distributed by institutional sector and industry as of the calendar year of 1997.

Users and applications

The statistics is used by the Department of Finance to analyse the revenue system. The statistics is also utilised by the Technical Reporting Committee on the income settlement in wage negotiations, and by Statistics Norway in National Accounts and economic indicators and analyses.

Coherence with other statistics

The statistics might compare to the wage statistics of the tax returns account statistics. The development in the wage totals should also correspond with the development in wages, the Labour Force Survey and employment.

Legal authority

Statistical Act § 3-2 and § 3-3.

EEA reference

Not relevant



The population contains all individuals that received an end of the year certificate. This includes recipients on Svalbard and Jan Mayen, expatriates working in Norway/the Continental Shelf and Norwegians employed abroad. The statistics only includes valid personal registration number.

Data sources and sampling

The source of the statistics is the End of the Year Certificate Register collected by the Directorate of Taxes. All employers that have paid remunerations to employees during the year are required to send an end of the year certificate to the local revenue authorities or the Directorate of Tax. The Directorate of Tax provides information on how to report. The National Office for Social Insurance, public institutions, the national unemployment office (Aetat), etc. send end of the year certificates for unemployment allowance, sickness benefits, pensions, disablement pension, invalidity pensions etc.

Total census.

Collection of data, editing and estimations

Statistics Norway obtains data from an administrative register from the Directorate of Tax.

The checks and revision of the statistics is conducted in several stages where most of the operations are done automatically, both concerning the checks and the following revision. The employer is the first to check the data before it's sent to the Revenue Authority. The revenue authorities, both locally by local revenue offices and centrally by the Directorate of Tax, then check the data. The individual end of the year certificates is also sent to the employees, who are obligated by law to check them again. When the data arrives to Statistics Norway they are checked for e.g. invalid personal identification numbers and illogical values. The statistics is also compared to previously published years and other statistics published by Statistics Norway. Due to the size of the register, concerning number of observations and number of variables, few checks on an individual level is conducted.


It is a total census without estimates.

Comparability over time and space

Corresponding data exists for the calendar year back to and including 1992. Different changing in tax laws during this time might give some deviations in the statistics. As of 1997 the statistics has been distributed by institutional sector and industry.

Accuracy and reliability

Sources of error and uncertainty

A possible source of error is wrongful information from the employer to the Directorate of Taxes. This is an error in the original delivered certificate or a correction notification wrongfully filled. These might be non-relevant errors for the Directorate of taxes, but they might create problems in the statistics. One example of one of these errors is the use of employer's identification number instead of enterprise's identification number.

Another source of error might occur while merging the register with the Central Register of Establishments and Enterprises adding information on institutional codes and industry. This might generate errors because the merging is dependant on three different registers, and accomplishing a good quality is dependant on the quality of the original three registers as well as correct value at the variable the merging is done by.

Non-sampling errors

The end of the year certificate is made at the end of May (final figures). Delayed certificates or correction notifications received by the Directorate of Taxes after this date will not be considered in the statistics.