Invoices for the annual fee for businesses with under 2 employees are sent from April 2023.

Invoices for the annual fee for businesses with more than 1 employee are sent from August 2023.

The board of trustees for the RVO scheme in accommodation, food service and cleaning industries has the authority to reduce the regulatory fee rate (0.065% of salary expenses).

The minimum amount is NOK 250.

• All undertakings that are required to hold a license to serve food (serveringsbevilling)
• All undertakings that are required to hold a license to serve alcohol (skjenkebevilling)
• All cleaning undertakings that must be authorised by the Norwegian Labour Inspection Authority (Renholdsregisteret)
• All undertakings that offer accommodation (hotels, hostels, holiday apartments, camping sites, tourist lodges etc.)
• All undertakings that hire out employees in the mentioned industries (staffing agencies)

The scheme applies to all businesses, including sole proprietorships (enkeltpersonforetak/ENK).

The fee must be paid even if the business has their own safety service or safety representative (verneombud).

The legal basis for the scheme and the fee is governed by two sets of regulations under the Working Environment Act, chapter 6 and chapter 14.

For business without employees, the fee is NOK 250.

For businesses that are established this tax year, the fee is NOK 250.

For businesses with a primary industry code (NACE-code 55, 56 and 81.2) and several employees, the fee is calculated from 0.065 % of gross salaries / wages from the previous year (same basis as the payroll tax). The minimum amount is NOK 250.

For businesses with a secondary industry code (NACE-code 55, 56 and 81.2), or businesses listed in other industries (but that do business in the accommodation, food service or cleaning industries), the fee is calculated from 0.065 % of gross salaries / wages for the employees who work in accommodation, food service or cleaning. The minimum amount is NOK 250.

Businesses active during parts of the year only, pay the minimum fee of NOK 250. Businesses with no activity at all, are not obligated to pay the fee.

The fee is pre-calculated based on the business’ total salary base or the number of employees the business is registered with in the Register of Business Enterprises (Brønnøysundregisteret). The fee is automatically calculated based on last year’s salary expenses. The fee is 0.065 % of this amount.

Salary expenses are obtained from the Register of Business Enterprises (Brønnøysundregisteret), through Proff Forvalt website proff.no under tab "regnskap" and column "herav kun lønn". The number of employees is collected from the State Register of Employers and Employees (AA-registeret) through the Register of Business Enterprises (Brønnøysundregisteret) and contains permanent and temporary staff.

Pre-calculated fee of salary expenses for 2023

The fee is calculated with 0.065 % of the salary expenses.

Pre-calculated fee without salary expenses is calculated by the number of employees.

Fee calculated on the number of employees the business is registered with in the Register of Business Enterprises (Brønnøysundregisteret).

If the calculated amount of the fee is less than NOK 250, the minimum amount of NOK 250 is to be paid.

Important! For businesses with secondary industry code 55, 56, 81.2 or other industry codes, you must check, and if necessary, change your salary base or number of employees. The salary base to be reported is for employees who perform work within accommodation, food service or cleaning, the same base as for the employer's national insurance contributions.

How to change the pre-calculated fee

To change the pre-calculated fee, sign in to kundeportalen, the customer portal. Sign in with the organisation and customer number at the top of the letter (invoice).

Only the salary base can be changed, not obtained salary expenses. If your fee is calculated by number of employees, your business can register salary base. This will give a more correct amount and may reduce the pre-calculated fee amount. Any changes on number of employees must be done in the field "korr.ansatte". A comment must be placed on why the salary base is changed. Please register your email and invoice address in kundeportalen.

After the deadline a claim for fee (invoice) is sent out with payment information from Visma Financial Solutions AS. The claim is sent out as EHF (Elektronisk handelsformat), eFaktura, email or by regular mail.

The board of trustees has decided that it is possible to lodge a complaint in disputes regarding whether the business should be included in the scheme of regional safety representatives (RVO).

The board of trustees will be managing the complaints for this scheme. If a decision demands interpretation of the legal provisions in the regulations, the secretariat shall present the complaint to the board of trustees. Less straightforward cases are sent to the Ministry of Labour and Social Inclusion for their consideration.

A written complaint is sent to the Secretariat for regional safety representatives (RVO):

Email: HRRfondet@arbeidstilsynet.no

The deadline for submitting a complaint is three (3) weeks from the time it is reasonable to assume the business received the fee claim. Collection of the fee is suspended until the complaint is finalised.