360925
/en/offentlig-sektor/statistikker/offinnut/kvartal
360925
statistikk
2019-02-27T08:00:00.000Z
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
true

General government revenue and expenditure

Updated

Next update

Key figures

4.3 %

increase in government expenditure in the last year

General government. Revenue and expenditure last four quarters
NOK billionChange in per cent from last year
4th quarter 20164th quarter 20174th quarter 20184th quarter 20174th quarter 2018
Revenue1 6831 7871 9486.29.0
Expenditure1 5581 6231 6934.24.3
Net lending125164255
 
Expenditure in per cent of GDP49.949.147.9

See selected tables from this statistics

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

General government. Revenue and expenditure. Quarterly. NOK million
1st quarter 20182nd quarter 20183rd quarter 20184th quarter 2018
A. Revenue465 837514 747476 882490 965
Taxes on income, wealth etc142 394148 215143 995154 185
Taxes on goods and services102 561108 680109 343114 130
Capital taxes24171121
Social security contributions85 07795 75885 78890 441
Property income108 100134 247110 056102 978
Administrative fees and sales of goods and services25 07425 09325 25425 813
Current transfers2 6072 7372 4353 398
 
B. Expense391 890412 951399 558419 361
Compensation of employees121 599132 567124 415126 528
Use of goods and services55 96455 57756 11754 535
Consumption of fixed capital and R&D29 27029 83230 10730 688
Property expense5 6025 7115 3285 591
Social benefits in kind19 57619 49819 24520 435
Social benefits in cash119 504127 804125 194129 788
Subsidies17 12817 80219 24318 633
Current transfers21 41923 30919 22830 243
Capital transfers1 8288516812 920
 
C. Change in net worth from transactions (A-B)73 947101 79677 32471 605
 
D. Net acquisitions of non-financial assets13 23717 42620 69918 342
Gross acquisitions of fixed assets and R&D43 35548 09651 70549 594
Consumption of fixed capital and R&D (-)-29 848-30 423-30 702-31 295
Net acquisitions of non-financial non-produced assets-270-247-30443
 
E. Total expenditure405 127430 377420 257437 702
 
F. Net lending/borrowing (A-E)60 71084 37056 62553 263

Table 2 
General government. Revenue and expenditure. Annual. NOK million

General government. Revenue and expenditure. Annual. NOK million
20142015201620172018
A. Revenue1 693 3511 686 2131 682 8421 786 9181 948 431
Taxes on income, wealth etc544 415498 382484 251527 345588 789
Taxes on goods and services361 908374 472392 352412 784434 714
Capital taxes1 8802952069173
Social security contributions313 192325 764331 487341 635357 064
Property income376 202386 008371 055397 858455 381
Administrative fees and sales of goods and services85 58390 63692 67796 752101 234
Current transfers10 17010 65610 81510 45311 177
 
B. Expense1 370 7481 451 5731 503 2821 563 6501 623 760
Compensation of employees429 703448 751463 308484 185505 109
Use of goods and services181 206193 181200 704214 221222 193
Consumption of fixed capital and R&D94 271101 829106 732112 954119 897
Property expense25 41824 68522 10020 46222 232
Social benefits in kind68 02071 65175 33676 42878 754
Social benefits in cash428 595457 142475 090489 777502 290
Subsidies59 84964 20067 73769 42972 806
Current transfers78 03685 54788 05791 69394 199
Capital transfers5 6514 5874 2194 5016 280
 
C. Change in net worth from transactions (A-B)322 603234 640179 560223 269324 672
 
D. Net acquisitions of non-financial assets47 32345 71754 35059 72469 704
Gross acquisitions of fixed assets and R&D144 516151 876165 507175 770192 750
Consumption of fixed capital and R&D (-)-96 237-103 929-108 918-115 234-122 268
Net acquisitions of non-financial non-produced assets-956-2 230-2 239-812-778
 
E. Total expenditure (B+D)1 418 0711 497 2901 557 6321 623 3731 693 463
 
F. Net lending/borrowing (A-E)275 280188 923125 210163 545254 968

Table 3 
General government. Taxes and social security contributions. NOK million

General government. Taxes and social security contributions. NOK million
20142015201620172018
Taxes on income, wealth etc544 415498 382484 251527 345588 789
Taxes on income and wealth, excluding extraction of petroleum395 762419 989435 930439 969458 767
Corporate tax and national tax on individuals' income350 196378 987374 890366 987370 265
Bracket tax and tax on ground rent income27 76726 88044 29154 01768 411
Net wealth tax14 20913 19614 36415 74716 191
Tax on dividends paid to foreign shareholders3 5909272 3853 2183 900
Taxes on income and wealth from extraction of petroleum140 15969 71439 33579 132122 199
Ordinary income tax on petroleum revenue54 22317 7375 79017 63842 000
Special tax on petroleum income85 93551 97833 54561 49480 200
Annual tax on motor vehicles paid by households8 2398 4008 6947 9347 521
Other taxes on income and wealth n.e.c.256278292310301
 
Taxes on goods and services361 908374 472392 352412 784434 714
Value added tax243 800255 181269 215282 784299 819
Customs duties3 4113 4843 5523 7313 708
Taxes on petroleum extraction6 1336 4736 5216 1697 015
Taxes on motor vehicles39 32437 45535 67534 89133 891
Energy and pollution taxes21 20422 55425 66728 02330 343
Taxes on alcohol, tobacco, pharmaceuticals and gambling28 95128 02029 06030 28132 079
Real estate tax9 62611 17812 28513 61114 169
Other taxes9 45910 12810 37713 29313 690
 
Capital taxes1 8802952069173
Taxes on inheritance and gifts1 8802952069173
 
Social security contributions313 192325 764331 487341 635357 064
Employees' contributions126 728134 207137 634142 289148 357
Employees' contributions to the National Insurance Scheme122 307129 973133 387137 947143 647
Employees' contributions to other public insurance schemes4 4214 2344 2474 3424 710
Employers' contributions186 465191 557193 852199 347208 707
Employers' contributions to the National Insurance Scheme165 326170 145172 721177 563185 045
Employers' contributions to other public insurance schemes21 13921 41221 13221 78423 663

Table 4 
General government. Social benefits to households. NOK million

General government. Social benefits to households. NOK million
20142015201620172018
Social benefits in kind68 02071 65175 33676 42878 754
Transfers to private kindergartens18 84619 27520 05920 85622 216
Transport services6 4866 9847 4807 9948 383
Health services40 91143 60844 95345 87846 722
Other social benefits in kind1 7771 7832 8441 6981 432
 
Social benefits in cash428 595457 142475 090489 777502 290
Pensions273 914297 979313 209326 996343 113
Retirement pensions196 956209 696221 573231 947242 742
Disability pensions70 29881 71485 20488 72093 907
Other pensions6 6616 5706 4326 3306 464
Emplyment related benefits104 856108 786110 380109 749105 276
Unemployment benefits11 67813 84215 52314 03811 130
Work Assessment Allowance35 16934 65034 57534 38232 666
Vocational rehabilitation benefits00000
Sickness benefits38 00539 12738 79439 37039 675
Parental benefits18 28919 30419 54619 66019 537
Other emplyment related benefits1 7151 8621 9422 2992 268
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 75217 26718 24618 692
Municipal social assistance benefit5 5375 8366 2396 5946 600
Housing allowances3 7133 6603 8053 5123 523
Introduction benefit for immigrants2 4282 8023 5184 3484 800
Other social benefits3 4083 4533 7053 7923 769
Benefits in cash n.e.c.3 7593 1243 3753 5523 555
Patient injury compensation1 0359349869751 028
Compensation to victims of violence413383410378277
Other compensation arrangments877390354295292
Other benefits in cash n.e.c.1 4331 4171 6241 9041 958

Table 5 
General government expenditure by function. NOK million

General government expenditure by function. NOK million
20132014201520162017
Total expenditure1 331 2461 418 0711 497 2901 557 6321 623 373
01 General public services124 103130 200136 004135 941139 991
02 Defence41 61945 10547 51448 43155 522
03 Public order and safety30 32832 16333 37036 13637 919
04 Economic affairs136 069149 227155 685162 452171 262
05 Environment protection24 53925 58527 03628 31029 512
06 Housing and community amenities19 05821 29023 14025 98926 015
07 Health224 394241 559255 530264 737275 447
08 Recreation, culture and religion40 89242 87244 35547 30651 094
09 Education150 216160 426169 485175 151184 320
10 Social protection540 029569 643605 172633 179652 292

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.

Contact