[{"data":1,"prerenderedAt":1004},["ShallowReactive",2],{"article-en-do-i-have-to-pay-employee-pensions-otp":3,"footer-articles-en":995},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":988,"_id":989,"_source":990,"_file":991,"_stem":992,"_extension":993,"sitemap":994},"/news/do-i-have-to-pay-employee-pensions-otp","news",false,"","Do I Have to Pay Employee Pensions (OTP)?","Find out when a company in Norway must set up an OTP scheme, which employees must be covered, and the minimum contribution and deadlines in 2026.","2026-09-21","Employees","/assets/images/blog/do-i-have-to-pay-employee-pensions-otp.jpg",{"type":14,"children":15,"toc":968},"root",[16,24,34,39,52,59,77,100,188,193,198,301,312,318,337,342,382,394,406,425,430,436,448,469,499,517,522,623,630,642,693,704,715,721,733,738,755,761,773,784,790,795,826,837,843,849,860,866,871,877,882,888,899,905,941,954],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"do-i-have-to-pay-employee-pensions-otp",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"I hired my first employee on a 100% position three months ago and only just read about OTP. Should I already be paying their pension and can I get a penalty for being late?",{"type":17,"tag":29,"props":35,"children":36},{},[37],{"type":23,"value":38},"OTP is one of the core obligations of employers in Norway. However, whether this obligation arises depends on the number of employees, the size of their positions, and whether they hold shares in the company.",{"type":17,"tag":29,"props":40,"children":41},{},[42,44,50],{"type":23,"value":43},"In this article, we explain when you must set up an OTP scheme, which employees need to be covered, what the minimum contribution is in ",{"type":17,"tag":45,"props":46,"children":47},"strong",{},[48],{"type":23,"value":49},"2026",{"type":23,"value":51},", and what to do if the company did not enter into an agreement on time.",{"type":17,"tag":53,"props":54,"children":56},"h2",{"id":55},"when-must-a-company-set-up-otp",[57],{"type":23,"value":58},"When must a company set up OTP?",{"type":17,"tag":29,"props":60,"children":61},{},[62,67,69,75],{"type":17,"tag":45,"props":63,"children":64},{},[65],{"type":23,"value":66},"OTP",{"type":23,"value":68},", or ",{"type":17,"tag":70,"props":71,"children":72},"em",{},[73],{"type":23,"value":74},"obligatorisk tjenestepensjon",{"type":23,"value":76}," (mandatory occupational pension scheme), means that the employer funds employees' pension savings. You do not pay the pension directly to the employee. Instead, you enter into an agreement with an approved pension provider and pay contributions to it.",{"type":17,"tag":29,"props":78,"children":79},{},[80,82,87,89,98],{"type":23,"value":81},"The obligation applies to private employers, including AS, ANS and ENK businesses that employ staff. A company must set up OTP when it meets ",{"type":17,"tag":45,"props":83,"children":84},{},[85],{"type":23,"value":86},"at least one",{"type":23,"value":88}," of the conditions set out in the ",{"type":17,"tag":90,"props":91,"children":95},"a",{"href":92,"rel":93},"https://lovdata.no/dokument/NL/lov/2005-12-21-124",[94],"nofollow",[96],{"type":23,"value":97},"OTP Act",{"type":23,"value":99},":",{"type":17,"tag":101,"props":102,"children":103},"table",{},[104,123],{"type":17,"tag":105,"props":106,"children":107},"thead",{},[108],{"type":17,"tag":109,"props":110,"children":111},"tr",{},[112,118],{"type":17,"tag":113,"props":114,"children":115},"th",{},[116],{"type":23,"value":117},"Condition",{"type":17,"tag":113,"props":119,"children":120},{},[121],{"type":23,"value":122},"When the OTP obligation arises",{"type":17,"tag":124,"props":125,"children":126},"tbody",{},[127,146,163],{"type":17,"tag":109,"props":128,"children":129},{},[130,136],{"type":17,"tag":131,"props":132,"children":133},"td",{},[134],{"type":23,"value":135},"Two people in large positions",{"type":17,"tag":131,"props":137,"children":138},{},[139,141],{"type":23,"value":140},"The company has at least two people, each working and receiving pay equivalent to at least ",{"type":17,"tag":45,"props":142,"children":143},{},[144],{"type":23,"value":145},"75% of a full-time position",{"type":17,"tag":109,"props":147,"children":148},{},[149,154],{"type":17,"tag":131,"props":150,"children":151},{},[152],{"type":23,"value":153},"One employee without shares",{"type":17,"tag":131,"props":155,"children":156},{},[157,159],{"type":23,"value":158},"The company has at least one employee with no ownership shares working at least ",{"type":17,"tag":45,"props":160,"children":161},{},[162],{"type":23,"value":145},{"type":17,"tag":109,"props":164,"children":165},{},[166,171],{"type":17,"tag":131,"props":167,"children":168},{},[169],{"type":23,"value":170},"Several employees in smaller positions",{"type":17,"tag":131,"props":172,"children":173},{},[174,176,181,183],{"type":23,"value":175},"Each person works at least ",{"type":17,"tag":45,"props":177,"children":178},{},[179],{"type":23,"value":180},"20% of a full-time position",{"type":23,"value":182},", and their combined working hours equal at least ",{"type":17,"tag":45,"props":184,"children":185},{},[186],{"type":23,"value":187},"two full-time positions",{"type":17,"tag":29,"props":189,"children":190},{},[191],{"type":23,"value":192},"For example, four employees working 50% each equal two full-time positions in total, so the company meets the third condition.",{"type":17,"tag":29,"props":194,"children":195},{},[196],{"type":23,"value":197},"The most common situations are as follows:",{"type":17,"tag":101,"props":199,"children":200},{},[201,217],{"type":17,"tag":105,"props":202,"children":203},{},[204],{"type":17,"tag":109,"props":205,"children":206},{},[207,212],{"type":17,"tag":113,"props":208,"children":209},{},[210],{"type":23,"value":211},"Situation in the company",{"type":17,"tag":113,"props":213,"children":214},{},[215],{"type":23,"value":216},"Mandatory OTP",{"type":17,"tag":124,"props":218,"children":219},{},[220,238,255,271,286],{"type":17,"tag":109,"props":221,"children":222},{},[223,228],{"type":17,"tag":131,"props":224,"children":225},{},[226],{"type":23,"value":227},"An ENK owner does not employ anyone",{"type":17,"tag":131,"props":229,"children":230},{},[231,236],{"type":17,"tag":45,"props":232,"children":233},{},[234],{"type":23,"value":235},"No",{"type":23,"value":237},". 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We describe the other formalities related to hiring your first employee in the article ",{"type":17,"tag":90,"props":307,"children":309},{"href":308},"/en/news/how-to-hire-your-first-employee-in-norway-step-by-step",[310],{"type":23,"value":311},"How to hire your first employee in Norway step by step?",{"type":17,"tag":53,"props":313,"children":315},{"id":314},"which-employees-must-be-covered-by-the-scheme",[316],{"type":23,"value":317},"Which employees must be covered by the scheme?",{"type":17,"tag":29,"props":319,"children":320},{},[321,323,328,330,335],{"type":23,"value":322},"The ",{"type":17,"tag":45,"props":324,"children":325},{},[326],{"type":23,"value":327},"75%",{"type":23,"value":329},", ",{"type":17,"tag":45,"props":331,"children":332},{},[333],{"type":23,"value":334},"20%",{"type":23,"value":336},", and two full-time position thresholds are used to determine whether the company is subject to the OTP obligation. They do not determine which employees are covered by the scheme.",{"type":17,"tag":29,"props":338,"children":339},{},[340],{"type":23,"value":341},"Once a company is subject to OTP, it must cover an employee who:",{"type":17,"tag":343,"props":344,"children":345},"ul",{},[346,359,370],{"type":17,"tag":347,"props":348,"children":349},"li",{},[350,352,357],{"type":23,"value":351},"is a mandatory member of the Norwegian National Insurance Scheme, ",{"type":17,"tag":70,"props":353,"children":354},{},[355],{"type":23,"value":356},"folketrygden",{"type":23,"value":358},",",{"type":17,"tag":347,"props":360,"children":361},{},[362,364,369],{"type":23,"value":363},"has turned ",{"type":17,"tag":45,"props":365,"children":366},{},[367],{"type":23,"value":368},"13 years old",{"type":23,"value":358},{"type":17,"tag":347,"props":371,"children":372},{},[373,375,380],{"type":23,"value":374},"has received pay from an ordinary employer exceeding ",{"type":17,"tag":45,"props":376,"children":377},{},[378],{"type":23,"value":379},"NOK 2,000 in 2026",{"type":23,"value":381},".",{"type":17,"tag":29,"props":383,"children":384},{},[385,387,392],{"type":23,"value":386},"For tax-exempt organisations, the threshold is ",{"type":17,"tag":45,"props":388,"children":389},{},[390],{"type":23,"value":391},"NOK 10,000 per year",{"type":23,"value":393},". Once the relevant threshold is exceeded, the entire salary is subject to reporting and contributions, not only the amount above the threshold.",{"type":17,"tag":29,"props":395,"children":396},{},[397,399,404],{"type":23,"value":398},"This means that an employee working, for example, in a ",{"type":17,"tag":45,"props":400,"children":401},{},[402],{"type":23,"value":403},"10% position",{"type":23,"value":405}," is also entitled to OTP if the company is already covered by the scheme and the employee meets the conditions above. The former general requirement to work at least 20% for membership in the scheme has been abolished.",{"type":17,"tag":29,"props":407,"children":408},{},[409,411,416,418,423],{"type":23,"value":410},"If you hire an employee in a company already covered by OTP, you register them in the scheme ",{"type":17,"tag":45,"props":412,"children":413},{},[414],{"type":23,"value":415},"from their first day of employment",{"type":23,"value":417},", and calculate contributions ",{"type":17,"tag":45,"props":419,"children":420},{},[421],{"type":23,"value":422},"from the first krone",{"type":23,"value":424}," of their salary. If the company only meets the statutory criterion later, the funding obligation arises from the day that criterion is met.",{"type":17,"tag":29,"props":426,"children":427},{},[428],{"type":23,"value":429},"A foreign pension scheme does not automatically exempt you from Norwegian OTP. For a posted employee or an employee insured in another country, you must first establish whether they are a mandatory member of the Norwegian National Insurance Scheme.",{"type":17,"tag":53,"props":431,"children":433},{"id":432},"how-much-does-otp-cost-in-2026",[434],{"type":23,"value":435},"How much does OTP cost in 2026?",{"type":17,"tag":29,"props":437,"children":438},{},[439,441,446],{"type":23,"value":440},"The minimum contribution funded by the employer is ",{"type":17,"tag":45,"props":442,"children":443},{},[444],{"type":23,"value":445},"2% of salary from the first krone up to 12 G",{"type":23,"value":447},". 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However, the scheme rules must be the same for employees belonging to the same plan.",{"type":17,"tag":101,"props":523,"children":524},{},[525,546],{"type":17,"tag":105,"props":526,"children":527},{},[528],{"type":17,"tag":109,"props":529,"children":530},{},[531,536,541],{"type":17,"tag":113,"props":532,"children":533},{},[534],{"type":23,"value":535},"Salary range",{"type":17,"tag":113,"props":537,"children":538},{},[539],{"type":23,"value":540},"Minimum contribution",{"type":17,"tag":113,"props":542,"children":543},{},[544],{"type":23,"value":545},"Maximum rate in a defined contribution scheme",{"type":17,"tag":124,"props":547,"children":548},{},[549,575,605],{"type":17,"tag":109,"props":550,"children":551},{},[552,557,565],{"type":17,"tag":131,"props":553,"children":554},{},[555],{"type":23,"value":556},"From the first krone up to 7.1 G",{"type":17,"tag":131,"props":558,"children":559},{},[560],{"type":17,"tag":45,"props":561,"children":562},{},[563],{"type":23,"value":564},"2%",{"type":17,"tag":131,"props":566,"children":567},{},[568,570],{"type":23,"value":569},"Up to ",{"type":17,"tag":45,"props":571,"children":572},{},[573],{"type":23,"value":574},"7%",{"type":17,"tag":109,"props":576,"children":577},{},[578,583,590],{"type":17,"tag":131,"props":579,"children":580},{},[581],{"type":23,"value":582},"From 7.1 G to 12 G",{"type":17,"tag":131,"props":584,"children":585},{},[586],{"type":17,"tag":45,"props":587,"children":588},{},[589],{"type":23,"value":564},{"type":17,"tag":131,"props":591,"children":592},{},[593,594,598,600],{"type":23,"value":569},{"type":17,"tag":45,"props":595,"children":596},{},[597],{"type":23,"value":574},{"type":23,"value":599}," plus an additional up to ",{"type":17,"tag":45,"props":601,"children":602},{},[603],{"type":23,"value":604},"18.1%",{"type":17,"tag":109,"props":606,"children":607},{},[608,613,618],{"type":17,"tag":131,"props":609,"children":610},{},[611],{"type":23,"value":612},"Above 12 G",{"type":17,"tag":131,"props":614,"children":615},{},[616],{"type":23,"value":617},"No mandatory contribution",{"type":17,"tag":131,"props":619,"children":620},{},[621],{"type":23,"value":622},"No contribution in this scheme",{"type":17,"tag":624,"props":625,"children":627},"h3",{"id":626},"example-of-the-cost-for-a-salary-of-nok-600000",[628],{"type":23,"value":629},"Example of the cost for a salary of NOK 600,000",{"type":17,"tag":29,"props":631,"children":632},{},[633,635,640],{"type":23,"value":634},"With an annual salary of ",{"type":17,"tag":45,"props":636,"children":637},{},[638],{"type":23,"value":639},"NOK 600,000",{"type":23,"value":641},", the minimum OTP contribution is:",{"type":17,"tag":343,"props":643,"children":644},{},[645,656,682],{"type":17,"tag":347,"props":646,"children":647},{},[648,650,655],{"type":23,"value":649},"NOK 600,000 x 2% = ",{"type":17,"tag":45,"props":651,"children":652},{},[653],{"type":23,"value":654},"NOK 12,000",{"type":23,"value":358},{"type":17,"tag":347,"props":657,"children":658},{},[659,661,666,668,673,675,680],{"type":23,"value":660},"the employer's social security contribution, ",{"type":17,"tag":70,"props":662,"children":663},{},[664],{"type":23,"value":665},"arbeidsgiveravgift",{"type":23,"value":667},", in zone I at a rate of ",{"type":17,"tag":45,"props":669,"children":670},{},[671],{"type":23,"value":672},"14.1%",{"type":23,"value":674},", is ",{"type":17,"tag":45,"props":676,"children":677},{},[678],{"type":23,"value":679},"NOK 1,692",{"type":23,"value":681}," on this contribution,",{"type":17,"tag":347,"props":683,"children":684},{},[685,687,692],{"type":23,"value":686},"the total cost is at least ",{"type":17,"tag":45,"props":688,"children":689},{},[690],{"type":23,"value":691},"NOK 13,692",{"type":23,"value":381},{"type":17,"tag":29,"props":694,"children":695},{},[696,698,703],{"type":23,"value":697},"This amount is increased by the pension provider's administrative fees and the cost of mandatory contribution waiver cover if the employee becomes at least 20% unable to work. 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We discuss the other components of employment costs in the article ",{"type":17,"tag":90,"props":710,"children":712},{"href":711},"/en/news/how-much-does-an-employee-really-cost-in-norway",[713],{"type":23,"value":714},"How much does an employee really cost in Norway?",{"type":17,"tag":53,"props":716,"children":718},{"id":717},"how-do-you-set-up-and-report-otp-correctly",[719],{"type":23,"value":720},"How do you set up and report OTP correctly?",{"type":17,"tag":29,"props":722,"children":723},{},[724,726,731],{"type":23,"value":725},"From the date the obligation arises, you have ",{"type":17,"tag":45,"props":727,"children":728},{},[729],{"type":23,"value":730},"6 months",{"type":23,"value":732}," to enter into an agreement with an approved pension provider, such as a bank, life insurance company, or pension undertaking.",{"type":17,"tag":734,"props":735,"children":737},"steps",{":items":736},"[{\"title\":\"Determine the date the obligation arises\",\"text\":\"Check the number of employees, the size of their positions, and the shares they hold.\"},{\"title\":\"Choose a pension provider\",\"text\":\"Compare contribution rates, administrative fees, and the terms of cover in case of incapacity for work.\"},{\"title\":\"Enter into an agreement within 6 months\",\"text\":\"The agreement must provide at least a 2 percent contribution on salary up to 12 G.\"},{\"title\":\"Submit employee details\",\"text\":\"Register all eligible people and calculate contributions from the relevant date.\"},{\"title\":\"Report the pension provider\",\"text\":\"Provide its organisation number every month in the a-melding.\"}]",[],{"type":17,"tag":739,"props":740,"children":742},"hint",{"title":741},"Does 6 months mean you can wait with the contributions?",[743],{"type":17,"tag":29,"props":744,"children":745},{},[746,748,753],{"type":23,"value":747},"No. The ",{"type":17,"tag":45,"props":749,"children":750},{},[751],{"type":23,"value":752},"6-month",{"type":23,"value":754}," deadline applies to entering into the agreement. Employees' rights and the contributions due are calculated from the date the company met the OTP requirements. An agreement entered into later must include the contributions due for the earlier period.",{"type":17,"tag":624,"props":756,"children":758},{"id":757},"reporting-in-the-a-melding",[759],{"type":23,"value":760},"Reporting in the a-melding",{"type":17,"tag":29,"props":762,"children":763},{},[764,766,771],{"type":23,"value":765},"In the ",{"type":17,"tag":70,"props":767,"children":768},{},[769],{"type":23,"value":770},"a-melding",{"type":23,"value":772}," (monthly employment and salary report), the accountant provides the organisation number of the institution managing the OTP scheme. This information is reported every month from when the agreement takes effect until it ends.",{"type":17,"tag":29,"props":774,"children":775},{},[776,778],{"type":23,"value":777},"Simply identifying the provider does not replace reporting pension contributions and premiums subject to the employer's social security contribution. We describe the rules for the full report in the article ",{"type":17,"tag":90,"props":779,"children":781},{"href":780},"/en/news/what-is-an-a-melding-and-when-must-it-be-sent",[782],{"type":23,"value":783},"What is the a-melding and when must it be submitted?",{"type":17,"tag":624,"props":785,"children":787},{"id":786},"consequences-of-not-having-otp",[788],{"type":23,"value":789},"Consequences of not having OTP",{"type":17,"tag":29,"props":791,"children":792},{},[793],{"type":23,"value":794},"If you do not set up the scheme on time, you must pay the outstanding contributions due to employees from the date the obligation arose. Skatteetaten also has the right to:",{"type":17,"tag":343,"props":796,"children":797},{},[798,803,815],{"type":17,"tag":347,"props":799,"children":800},{},[801],{"type":23,"value":802},"order the scheme to be established,",{"type":17,"tag":347,"props":804,"children":805},{},[806,808,813],{"type":23,"value":807},"impose ",{"type":17,"tag":45,"props":809,"children":810},{},[811],{"type":23,"value":812},"tvangsmulkt of NOK 250 for each employee for each day",{"type":23,"value":814}," until the establishment of OTP is documented,",{"type":17,"tag":347,"props":816,"children":817},{},[818,820,825],{"type":23,"value":819},"refer the matter for further proceedings which, in serious cases, may result in a fine or imprisonment for up to ",{"type":17,"tag":45,"props":821,"children":822},{},[823],{"type":23,"value":824},"2 years",{"type":23,"value":381},{"type":17,"tag":29,"props":827,"children":828},{},[829,831,836],{"type":23,"value":830},"The deadline for appealing an order or a decision on tvangsmulkt is ",{"type":17,"tag":45,"props":832,"children":833},{},[834],{"type":23,"value":835},"3 weeks from receiving the decision",{"type":23,"value":381},{"type":17,"tag":53,"props":838,"children":840},{"id":839},"faq-frequently-asked-questions",[841],{"type":23,"value":842},"FAQ - frequently asked questions",{"type":17,"tag":624,"props":844,"children":846},{"id":845},"does-an-enk-owner-have-to-pay-otp-for-themselves",[847],{"type":23,"value":848},"Does an ENK owner have to pay OTP for themselves?",{"type":17,"tag":29,"props":850,"children":851},{},[852,854,859],{"type":23,"value":853},"No. An ENK owner is not an employee of their own business. They may voluntarily enter into a pension agreement, and the contribution subject to the relevant tax rules may be up to ",{"type":17,"tag":45,"props":855,"children":856},{},[857],{"type":23,"value":858},"7% of calculated personal income from the business up to 12 G",{"type":23,"value":381},{"type":17,"tag":624,"props":861,"children":863},{"id":862},"does-the-sole-owner-and-employee-of-an-as-need-otp",[864],{"type":23,"value":865},"Does the sole owner and employee of an AS need OTP?",{"type":17,"tag":29,"props":867,"children":868},{},[869],{"type":23,"value":870},"A sole owner employed by their own AS who holds shares does not automatically trigger the OTP obligation. The company may set up a voluntary scheme for them.",{"type":17,"tag":624,"props":872,"children":874},{"id":873},"is-an-employee-in-a-small-part-time-position-entitled-to-otp",[875],{"type":23,"value":876},"Is an employee in a small part-time position entitled to OTP?",{"type":17,"tag":29,"props":878,"children":879},{},[880],{"type":23,"value":881},"Yes, if the company is already subject to OTP and the employee is a member of the Norwegian National Insurance Scheme, has turned 13, and exceeds the relevant salary threshold. Their position does not need to be 20% or 75%.",{"type":17,"tag":624,"props":883,"children":885},{"id":884},"can-the-employee-fund-the-mandatory-2-themselves",[886],{"type":23,"value":887},"Can the employee fund the mandatory 2% themselves?",{"type":17,"tag":29,"props":889,"children":890},{},[891,893,897],{"type":23,"value":892},"No. The employer funds the minimum ",{"type":17,"tag":45,"props":894,"children":895},{},[896],{"type":23,"value":564},{"type":23,"value":898}," contribution. It cannot be replaced with a deduction from the employee's salary.",{"type":17,"tag":53,"props":900,"children":902},{"id":901},"summary",[903],{"type":23,"value":904},"Summary",{"type":17,"tag":343,"props":906,"children":907},{},[908,913,925,936],{"type":17,"tag":347,"props":909,"children":910},{},[911],{"type":23,"value":912},"The OTP obligation arises when at least one statutory criterion relating to the number of employees and their working hours is met.",{"type":17,"tag":347,"props":914,"children":915},{},[916,918,923],{"type":23,"value":917},"In ",{"type":17,"tag":45,"props":919,"children":920},{},[921],{"type":23,"value":922},"2026, the minimum employer contribution is 2% of salary from the first krone up to 12 G",{"type":23,"value":924},", and the cost also includes fees, insurance, and the employer's social security contribution.",{"type":17,"tag":347,"props":926,"children":927},{},[928,930,934],{"type":23,"value":929},"The agreement must be entered into within ",{"type":17,"tag":45,"props":931,"children":932},{},[933],{"type":23,"value":730},{"type":23,"value":935},", but the contributions due are calculated from the date the obligation arises.",{"type":17,"tag":347,"props":937,"children":938},{},[939],{"type":23,"value":940},"Once the scheme has been established, it must cover all eligible employees, including those working in small part-time positions.",{"type":17,"tag":29,"props":942,"children":943},{},[944,946,952],{"type":23,"value":945},"If you need help with OTP reporting, call us: ",{"type":17,"tag":90,"props":947,"children":949},{"href":948},"tel:+4721383821",[950],{"type":23,"value":951},"+47 21 38 38 21",{"type":23,"value":953},". We will help you correctly determine your employer obligations and ensure they are continuously met by authorised accounting services in Norway.",{"type":17,"tag":29,"props":955,"children":956},{},[957],{"type":17,"tag":70,"props":958,"children":959},{},[960,962],{"type":23,"value":961},"Article author: Marcin - ",{"type":17,"tag":90,"props":963,"children":965},{"href":964},"mailto:marcin@efirma.no",[966],{"type":23,"value":967},"marcin@efirma.no",{"title":7,"searchDepth":969,"depth":969,"links":970},3,[971,973,974,977,981,987],{"id":55,"depth":972,"text":58},2,{"id":314,"depth":972,"text":317},{"id":432,"depth":972,"text":435,"children":975},[976],{"id":626,"depth":969,"text":629},{"id":717,"depth":972,"text":720,"children":978},[979,980],{"id":757,"depth":969,"text":760},{"id":786,"depth":969,"text":789},{"id":839,"depth":972,"text":842,"children":982},[983,984,985,986],{"id":845,"depth":969,"text":848},{"id":862,"depth":969,"text":865},{"id":873,"depth":969,"text":876},{"id":884,"depth":969,"text":887},{"id":901,"depth":972,"text":904},"markdown","content:news:do-i-have-to-pay-employee-pensions-otp:index.md","content","news/do-i-have-to-pay-employee-pensions-otp/index.md","news/do-i-have-to-pay-employee-pensions-otp/index","md",{"loc":4},[996,1000],{"_path":997,"title":998,"date":999},"/news/purchasing-services-from-abroad-mva-reverse-charge","Purchasing Services from Abroad and MVA - When Does a Business Apply the Reverse Charge?","2026-10-20",{"_path":1001,"title":1002,"date":1003},"/news/withdrawing-money-from-enk","Withdrawing Money from an ENK - Why Can't the Owner Pay Themselves a Salary?","2026-10-15",1792669858767]