368789
/en/offentlig-sektor/statistikker/offinnut/kvartal
368789
statistikk
2019-09-20T08:00:00.000Z
Public sector;Public sector
en
offinnut, General government revenue and expenditure, central government, local government, taxes, duties, national insurance contributions, pension premiums, revenue by type (for example fines, fees, tolls), expenditure by type (for example disability pension, child benefit, subsidies), expenditure by function (for example health care, environmental protection, culture), public deficit, municipal accounts, municipal economy, municipal finances, net financial investments.Local government finances , General government , Central government finances , Public sector
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General government revenue and expenditure

The release of quarterly data has been postponed to December 6th. Annual data have been released as usual.

Updated

Next update

Key figures

4.3 %

increase in government expenditure in 2018

General government. Revenue and expenditure
NOK billionChange in per cent
2016201720182016 - 20172017 - 2018
Revenue1 6961 8011 9946.110.7
Expenditure1 5711 6361 7074.14.3
Net lending12616528731.174.0
 
Expenditure in per cent of GDP50.749.648.3

See selected tables from this statistics

Table 1 
General government. Revenue and expenditure. Annual. NOK million

General government. Revenue and expenditure. Annual. NOK million
20142015201620172018
A. Revenue1 700 7601 696 2191 696 3901 800 5681 993 520
Taxes on income, wealth etc548 320503 056489 016532 160626 340
Taxes on goods and services359 308372 032389 807411 414429 787
Capital taxes1 8802952069173
Social security contributions316 254329 000334 777344 757361 517
Property income367 058377 080363 844388 388443 586
Administrative fees and sales of goods and services99 035105 471107 713113 120119 472
Current transfers8 9059 28511 02710 63812 746
 
B. Expense1 382 7731 463 3711 516 9581 575 5751 640 126
Compensation of employees425 766443 753459 919480 538503 332
Use of goods and services195 499208 979216 707229 965240 044
Consumption of fixed capital and R&D94 583102 184107 079112 143120 682
Property expense27 27326 86524 30822 64425 312
Social benefits in kind65 66569 06872 45274 01075 183
Social benefits in cash431 945460 634478 468493 374505 536
Subsidies51 56055 07957 83859 50962 247
Current transfers82 67390 22193 50596 94599 541
Capital transfers7 8096 5896 6826 4468 248
 
C. Change in net worth from transactions (A-B)317 987232 848179 432224 993353 394
 
D. Net acquisitions of non-financial assets47 15545 47653 66560 15666 572
Gross acquisitions of fixed assets and R&D144 660151 990165 169173 842193 238
Consumption of fixed capital and R&D (-)-96 549-104 284-109 265-114 530-123 212
Net acquisitions of non-financial non-produced assets-956-2 230-2 239843-3 454
 
E. Total expenditure (B+D)1 429 9281 508 8481 570 6241 635 7301 706 698
 
F. Net lending/borrowing (A-E)270 832187 371125 766164 837286 822

Table 2 
General government. Taxes and social security contributions. NOK million

General government. Taxes and social security contributions. NOK million
20142015201620172018
Taxes on income, wealth etc548 320503 056489 016532 160626 340
Taxes on income and wealth, excluding extraction of petroleum395 030419 989435 930439 969462 465
Corporate tax and national tax on individuals' income350 196378 987374 890366 987372 536
Bracket tax and tax on ground rent income27 76726 88044 29154 01769 860
Net wealth tax14 20913 19614 36415 74716 169
Tax on dividends paid to foreign shareholders2 8589272 3853 2183 900
Taxes on income and wealth from extraction of petroleum140 15969 71439 33579 132151 199
Ordinary income tax on petroleum revenue54 22317 7375 79017 63850 100
Special tax on petroleum income85 93551 97833 54561 494101 100
Other taxes on income and wealth n.e.c.13 13113 35213 75113 05912 676
 
Taxes on goods and services359 308372 032389 807411 414429 787
Value added tax243 801255 182269 216283 518296 801
Customs duties3 4113 4843 5523 5993 723
Taxes on petroleum extraction4 5974 9225 1185 2305 297
Taxes on motor vehicles39 32437 45535 67534 89133 829
Energy and pollution taxes20 49621 96824 82127 27530 546
Taxes on alcohol, tobacco, pharmaceuticals and gambling28 86827 99729 06030 28131 924
Real estate tax9 62611 17812 28513 61114 205
Other taxes9 1859 84710 08013 00813 463
 
Capital taxes1 8802952069173
Taxes on inheritance and gifts1 8802952069173
 
Social security contributions316 254329 000334 777344 757361 517
Employees' contributions126 728134 207137 634142 035148 458
Employees' contributions to the National Insurance Scheme122 307129 973133 387137 668143 795
Employees' contributions to other public insurance schemes4 4214 2344 2474 3674 663
Employers' contributions189 527194 793197 142202 722213 059
Employers' contributions to the National Insurance Scheme164 872169 706172 188176 094184 957
Employers' contributions to other public insurance schemes24 65525 08724 95526 62828 103

Table 3 
General government. Social benefits to households. NOK million

General government. Social benefits to households. NOK million
20142015201620172018
Social benefits in kind65 66569 06872 45274 01075 183
Transfers to private kindergartens18 84619 27520 05920 85621 634
Transport services4 1314 4024 5964 8364 905
Health services40 91143 60844 95346 61947 276
Other social benefits in kind1 7771 7832 8441 6981 369
 
Social benefits in cash431 945460 634478 468493 374505 536
Pensions273 914297 979313 209326 237342 340
Retirement pensions196 956209 696221 573231 947242 968
Disability pensions70 29881 71485 20487 97993 079
Other pensions6 6616 5706 4326 3126 294
Emplyment related benefits108 372112 461114 203114 607110 129
Unemployment benefits11 67813 84215 52314 03211 123
Work Assessment Allowance35 16934 65034 57534 38232 666
Vocational rehabilitation benefits00000
Sickness benefits41 50042 78042 59544 17644 475
Parental benefits18 28919 30419 54619 66019 537
Other emplyment related benefits1 7361 8841 9642 3572 328
Family related benefits19 93920 16019 71819 49619 128
Child benefit15 13915 11315 04315 03214 874
Cash benefit for parents1 3821 6401 5681 6491 717
Other family related benefits3 4183 4073 1072 8152 537
Education benefits11 03911 34211 14111 73712 526
Educational grant3 0882 8762 6842 7983 179
Converted student loans5 4615 7746 0596 4406 719
Other education benefits2 4902 6922 3992 4992 629
Social assistance benefits15 08615 75216 82117 79617 996
Municipal social assistance benefit5 5375 8366 2396 5947 003
Housing allowances3 7133 6603 8053 5123 609
Introduction benefit for immigrants2 4282 8023 5184 3484 257
Other social benefits3 4083 4533 2603 3413 127
Benefits in cash n.e.c.3 5932 9413 3753 5013 416
Patient injury compensation1 0359349869751 010
Compensation to victims of violence413383410378277
Other compensation arrangments877390354295292
Other benefits in cash n.e.c.1 2671 2341 6241 8521 837

Table 4 
General government expenditure by function. NOK million

General government expenditure by function. NOK million
20142015201620172018
Total expenditure1 429 9281 508 8481 570 6241 635 7301 706 698
01 General public services132 039138 177135 762141 319148 108
02 Defence45 09547 50148 42955 55559 950
03 Public order and safety31 96333 16635 93037 81541 063
04 Economic affairs157 505164 101174 136181 023191 134
05 Environment protection25 58527 03628 24729 19231 341
06 Housing and community amenities21 29023 14025 57025 58727 449
07 Health237 234250 097260 318270 455283 777
08 Recreation, culture and religion47 50849 02952 19256 06058 391
09 Education160 392169 455174 430183 168190 923
10 Social protection571 316607 147635 611655 557674 564

About the statistics

The statistics provide information on revenue and expenditure in the central and local government sectors. They include transactions classified by type and function.

Definitions

Definitions of the main concepts and variables

See Concepts in government finance statistics for definitions of variables and other concepts used in government finance statistics.

Standard classifications

The classification of revenues and expenditures is based on the framework presented in IMF’s Government Finance Statistics Manual 2014. Expenditure by function is based on UN’s The Classification of the Functions of Government (COFOG).

For use in the national accounts' supply and use tables the data are coded by industry (NACE) and product (CPA), and partly also by receiving/paying institutional sector. This material is only disseminated through the national accounts.

Administrative information

Name and topic

Name: General government revenue and expenditure
Topic: Public sector

Next release

Responsible division

Division for Public Finance

Regional level

National level only.

Frequency and timeliness

Annual and quarterly figures. Preliminary annual figures are released in February/March after the end of the reference period – and updated figures are released in May/June and in August. Quarterly figures are released approximately 75-80 days after the end of the reference period.

International reporting

Eurostat

OECD, Revenue Statistics

IMF, Government Finance Statistics Yearbook

Microdata

Microdata are stored in SAS and Oracle databases, and disseminated data are stored in the FAME database.

Background

Background and purpose

The purpose of the statistics is to provide long time series for revenue and expenditure in general government based on the international guidelines for national accounts and government finance statistics. Further, Norway is obliged to compile and report such statistics to EU’s statistical organization – Eurostat.

After comprehensive revisions in 1995 and 2012 there are comparable figures from 1978 to the present.

Users and applications

Government finance statistics are input to the national accounts. Other important users are the Ministry of Finance, the Ministry of Local Government and Modernisation, KS (the Municipalities Central Association), the Central Bank of Norway, research institutes and mass media.

Access to figures before data is released: The Ministry of Finance is granted access to imputed accrued employer contributions to the National Insurance Scheme before data is released by Statistics Norway. Publication of this material is not allowed until the figures are released by Statistics Norway.

Equal treatment of users

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.

Coherence with other statistics

In principle, the statistics are incorporated directly into the national accounts. General government revenue and expenditure can be found in central and local government tables in the non-financial sector accounts.

The budgetary central government fiscal account is published annually and quarterly. These figures are based on the Ministry of Finance’s own definitions, which deviates from the definitions used in the national accounts and government finance statistics. In addition, annual municipal accounts and county authority accounts are published according to the definitions in the Local government act.

Legal authority

The Statistics Act, §2-2.

EEA reference

Commission Regulation (EC) No 264/2000 on the implementation of Council Regulation No 2223/96 with respect to short-term public finance statistics.

Regulation (EC) No 2516/2000 on modifying the common principles of the European system of national and regional accounts in the Community (ESA) 95 as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96. Commission Regulation (EC) No 995/2001 on implementing Regulation (EC) No 2516/2000.

Commission Regulation (EC) No 1500/2000 on implementing Council Regulation (EC) No 2223/96 regarding general government expenditure and revenue.

Regulation (EC) No 1221/2002 on quarterly non-financial accounts for General Government.

Production

Population

The statistics are based on international guidelines for national accounts and government finance statistics. These are UN’s System of National Accounts 2010 (SNA2010), EU’s European System of Accounts 2012 (ESA2012), and IMF’s Government Finance Statistics Manual 2014 (GFSM2014).

The population is delimited to the institutional sector general government, as it is defined in the international guidelines. This sector consists of all government units and all non-market institutions that are controlled by central or local government units. Market based non-financial and financial corporations owned by government are not included.

ESA2012 (chapter 20) provides a comprehensive description of the general government sector.

Data sources and sampling

The principal administrative register used is the budgetary central government fiscal account collected from The Norwegian Government Agency for Financial Management. This covers a number of government units such as the Parliament, all ministries, directorates, the Norwegian Armed Forces, police and prison services, law courts, the Norwegian Labour and Welfare Service and the National Insurance Scheme.

Public hospitals, as well as the Government Pension Fund, transmit financial statements directly to Statistics Norway.

Revenues and expenditures of public universities and university colleges are collected from the Database for Statistics on Higher Education (DBH) – a database administered by the Norwegian Centre for Research Data (NSD). Other extra-budgetary accounts, such as financial statements from public research institutes, government controlled cultural institutions and various public funds, are collected individually – from the respective units’ webpage or via email.

Municipalities, county authorities, municipal companies (KF/FKF), inter-municipal companies (IKS) and joint parish councils are obliged to submit financial statements directly to Statistics Norway, via KOSTRA.

Accrued taxes on income and wealth are based on tax statistics for personal tax payers and tax statistics for companies. Government expenditures related to research and development are estimated on the basis of data collected and published by the Nordic Institute for Studies in Innovation, Research and Education (NIFU).

In principle, all accounts are included. In practice some minor accounts are not collected due to lack of resources or lack of total overview of the population.

Collection of data, editing and estimations

The classification of transactions in government finance statistics are based on information in the collected datasets. These datasets contain a classification of transactions by type. Taxes, fees and charges, interest revenue and dividends are all examples of revenue types – while wages and salaries, interest expense, transfers to other sectors and acquisitions of fixed assets are examples of expenditure types. In addition, most accounts contain a classification by function or chapter that gives details regarding the various purposes of government spending – health, education, culture, etc.

Controls consist mainly of checking that the accounts are in balance (i.e. that expenditures equal revenues plus financing). The individual accounts from public hospitals, municipalities, county authorities and joint parish councils are subject to a number of automatic checks when they are reported electronically to Statistics Norway. Remaining checks are done on a macro level and based on the applied characteristics.

When quarterly and preliminary annual figures are released, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

Seasonal adjustment

No seasonal adjustments are made.

Confidentiality

Not relevant.

Comparability over time and space

Government finance statistics are compiled in the same way, and according to the same framework, every year to ensure comparability over time. One tries to avoid substantial breaks in the time series by carrying out any large changes in connection with retroactive revisions.

For the central government minor breaks may occur, since the fiscal account's chart of accounts is often adjusted through resolutions in the Parliament. Breaks in the time series occur relatively seldom for the local government accounts, since the chart of accounts is established by the Local Government Act.

Accuracy and reliability

Sources of error and uncertainty

When quarterly and preliminary annual figures are, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

For some revenue and expenditure items the specifications in the administrative registries or submitted financial statements are not good enough to satisfy the international requirements for detailing level. In addition, the chart of accounts is not always adhered to well enough.

In connection with the collected financial statements the respondents may sometimes misunderstand the questionnaires. In addition, errors can be made by Statistics Norway with regards to the classification of transactions by type or function.

Revision

When final figures are released, all accounts and other data sources are normally available and will replace preliminary figures and estimations. Taxes from the petroleum industry and gross acquisitions of fixed assets are among the items that, under normal circumstances, are revised the most from preliminary to final release.

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