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Sketch 1 for price calculator (hourly rate)
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When entering into assignments as a self-employed person, it is recommended to make a surcharge 36.8%.
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350
Hourly rate as an employee (fill in)
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Surcharge 36.8%
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479
Hourly rate as self-employed
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The surcharge takes into account the following elements:
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5515,8% The client's saving of employer's contribution / with consequent loss of the client's social security rights
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133,6% Social security tax increase for business income High rate (business income): 11.4% - Low rate (wage income): 8.2% Difference 3.2%
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4212,0% Vacation money
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10,4% Voluntary occupational injury insurance for self-employed and freelancers Insurance premium 0.4%
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185,0% Administrative expenses
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12936,8% Total surcharge
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 Note that some assignments as a self-employed person may entail VAT liability.
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Sales and dissemination of art and culture are essentially exempt from the Value Added Tax Act, cf. the Value Added Tax Act § 3 - 7. The same applies to sales and dissemination of educational services.
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 Advisory and consulting services, on the other hand, are not exempt from tax calculation. If, for example, within a period of 12 months you have a turnover of NOK 50,000 in assignments as an art consultant, it will in principle trigger an obligation to register in the VAT register.
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