Who pays for an employee's sick leave - the employer or NAV?
Who pays for an employee's sick leave - the employer or NAV?
I have a small construction company in Bergen and an employee sent in a sykmelding for 3 weeks. I'm afraid I'll pay the sick leave wages wrong :( Do I have to pay everything myself, or will NAV take over the payment?
An employee's illness in Norway quickly becomes a personnel, payroll, and accounting matter all at once. You need to know which days the company is responsible for, when NAV steps in, and what has to be sent so the payment or reimbursement starts correctly.
In this article, we explain how Norwegian sick pay for employees works, meaning sykepenger (benefit replacing salary during illness), what the arbeidsgiverperioden (employer responsibility period) means, and what the practical procedure looks like on the employer side.
Division of responsibility between the employer and NAV
In a standard situation, the cost of sick pay is split over time. The employer pays for the first maximum 16 calendar days of the employee's illness. This period is called the arbeidsgiverperioden. After it ends, NAV takes over if the employee meets the conditions for continued sick pay.
| Period of illness | Who pays | What the employer must do | Important limitation |
|---|---|---|---|
| Days 1-16 | Employer | Pay sykepenger for scheduled working days if the employee is entitled to sick pay from the employer | As a rule, the employee must have 4 weeks of employment with that employer |
| After day 16 | NAV or the employer with reimbursement | Send inntektsmelding (income information for NAV) | NAV covers the benefit up to 6G, which is 819 294 NOK in 2026 |
| After day 16, when the company forskutterer (pays money in advance) | Employer keeps paying, NAV reimburses | Indicate in the inntektsmelding that reimbursement should go to the employer | Reimbursement does not cover income above the 6G limit |
The employer pays for scheduled working days that fall within the first 16 calendar days of illness. This is important for hourly workers, shift workers, and part-time employees. If the employee had a day off according to the schedule, that day does not generate sick pay from the employer.
If you are just hiring people in Norway, we discuss the employer's basic responsibilities in more detail in the article about how to hire your first employee in Norway step by step.
When the employer pays the first 16 days
The employer pays sick pay during the arbeidsgiverperioden when the employee is entitled to sykepenger from the employer. The basic condition is at least 4 weeks of work with that employer. The period is counted from the day of hiring, meaning from the date from which the employee started receiving salary.
This period includes lawful absence, for example holiday, illness, permisjon (leave or time off from work), permittering (temporary release from the duty to work), or avspasering (time off in lieu of overtime), if the employee first worked at least 1 day.
If the employee was on 100% permisjon or permittering for longer than 14 days, a new 4-week qualifying period for entitlement to sykepenger from the employer starts upon return.
Egenmelding and sykmelding
Illness can be reported by egenmelding (self-reported sick leave without a doctor's note) or by sykmelding (medical certificate).
| Document or report | When it applies | Minimum legal rules | What it means for the employer |
|---|---|---|---|
| Egenmelding | Only during the arbeidsgiverperioden | After 2 months of work, up to 3 calendar days at a time and up to 4 times a year | The employee reports illness on their own without a doctor |
| Sykmelding | For longer illness or when medical documentation is required | Issued by a doctor or another authorised person | The employer processes the illness based on the information from the certificate |
The company may have a broader egenmelding system, for example one that allows self-reporting for the entire arbeidsgiverperioden. If there is no such extended ordning, the minimum statutory rules apply.
When the employee does not have 4 weeks of employment
If an employee falls ill before completing 4 weeks of employment, the employer does not pay the first 16 days. The employee applies to NAV for sykepenger from the first day of illness, and the employer sends an inntektsmelding stating that the employee does not meet the 4-week condition.
This distinction matters financially. An employee's sick leave affects the real cost of employment, just like salary, arbeidsgiveravgift (employer's contribution), and feriepenger. A broader cost calculation can be found in the article how much an employee really costs in Norway.
When NAV takes over the sick pay
NAV takes over after the end of the arbeidsgiverperioden, meaning after the first maximum 16 calendar days of illness. For NAV to process the payment, the employer must send an inntektsmelding (a form with income information and details on who should receive the payment or reimbursement).
After day 16, two models apply:
| Model after the arbeidsgiverperioden | What the payment looks like | Who receives the transfer from NAV | What the employer enters in the inntektsmelding |
|---|---|---|---|
| NAV pays the employee | The employer stops paying after day 16 | Employee | That NAV should pay the employee directly |
| The employer forskutterer | The company continues paying sick pay to the employee | Employer as reimbursement | That the company is requesting reimbursement for the paid sykepenger |
Forskuttering means the company pays the employee in advance and later gets the money back from NAV. This makes the employee's payment more predictable, but it requires careful reimbursement tracking and correct payroll reporting.
The inntektsmelding must be sent as soon as possible after the arbeidsgiverperioden ends and after the employee has applied for sykepenger. If the employee returns to work and later falls ill again, a new inntektsmelding is usually required. For one continuous period of illness, a new inntektsmelding is not sent for every subsequent sykmelding.
Amounts, limits and reimbursement in 2026
In 2026, the basic amount grunnbeløpet (G) from 1 May 2026 is 136 549 NOK. The 6G limit is therefore 819 294 NOK. NAV covers sykepenger only up to this limit. If the employee earns more, NAV does not reimburse the part of the income above 6G.
| Parameter in 2026 | Amount or deadline | Practical meaning |
|---|---|---|
| 1G from 1 May 2026 | 136 549 NOK | Basic amount in the benefits system |
| 6G | 819 294 NOK | Maximum annual basis for sykepenger covered by NAV |
| 0.5G | 68 274,50 NOK | Minimum annual income for entitlement to sykepenger from NAV, as a rule not relevant for the arbeidsgiverperioden |
| Maximum period of sykepenger for people under 67 | 52 weeks | After the limit is used up, new entitlement must be earned |
| Deadline for the employee's application and the employer's reimbursement claim | 3 months | A delay may cause loss of payment or reimbursement for an older period |
The basis for sick pay during the arbeidsgiverperioden is usually determined by the employer based on the average income reported to the a-ordningen for the 3 last full calendar months before the illness. The basis includes pay components that disappear because of illness, for example fixed salary, hourly rate, commission, piecework, and typical supplements for work at inconvenient hours. Feriepenger are outside the current monthly sick pay basis.
If the company receives reimbursement of sykepenger from NAV, it must be correctly recorded in payroll and in the a-melding. Reimbursement may reduce the arbeidsgiveravgift basis in the month when the company received the money from NAV. We discuss the a-melding separately in the article what is an a-melding and when must it be sent.
Exceptions and special situations
The standard division of 16 days for the employer and the later NAV period has several important exceptions. In practice, these most often concern chronic illness, pregnancy-related illness, small businesses, and the owner of an AS employed in their own company.
| Situation | Who pays at the beginning | What happens next | Most important condition |
|---|---|---|---|
| Chronic or long-term employee illness | Employer pays during the arbeidsgiverperioden | NAV may grant reimbursement for the first 16 days | Frequent absences, assessed individually in practice, often at around 35 days of illness per year |
| Pregnancy-related illness | Employer pays during the arbeidsgiverperioden | NAV may reimburse the first 16 days | Medical documentation and no possibility to adapt the work |
| Small company with insurance in NAV | Employer pays first, then claims reimbursement | NAV reimburses according to the insurance rules | Total company wages up to 40G, which is 5 461 960 NOK in 2026 |
| ENK without an employee | There is no employer for the owner themself | The owner acts as a selvstendig næringsdrivende | Standard 80% of the basis from the 17th day of illness |
| Owner of an AS as an employee | The AS pays as the employer | After 16 days, sykepenger from NAV may be available | The owner must actually draw a salary and be reported as an employee |
A person running an ENK is not their own employee. Therefore, the employer obligation for the first 16 days does not apply to them. In an ENK, the rules for selvstendig næringsdrivende (self-employed person) apply, and the standard benefit is 80% of the basis from the 17th day of illness. We will cover this topic in more detail in a separate article.
In an AS, the situation is different. If the owner of the company receives a salary, is reported as an employee, the company reports wages through the a-melding and pays arbeidsgiveravgift, the AS acts as the employer. Simply owning shares or being a board member does not give entitlement to employee sick pay.
For recurring illness, you need to keep track of a new arbeidsgiverperioden. If less than 16 calendar days have passed between illness periods, the next illness usually falls within the same arbeidsgiverperioden. A new full 16-day period starts only after a real return to work and at least 16 calendar days of interruption.
FAQ - frequently asked questions
Summary
- The employer pays sick pay for the first maximum 16 calendar days of the employee's illness, meaning the arbeidsgiverperioden, if the employee meets the conditions.
- After 16 days, NAV takes over the payment, or the employer continues paying and requests reimbursement from NAV through inntektsmelding.
- In 2026, NAV covers sykepenger up to 6G = 819 294 NOK, and the reimbursement claim must be monitored within the 3-month deadline.
- ENK and AS work differently - the ENK owner is self-employed, while the AS owner can have employee rights only with a real salary and proper reporting.
If you need help processing an employee's sick leave, call us at +47 21 38 38 21. We help employers in Norway organize payroll, reimbursements, and obligations toward NAV.
Article author: Marcin - marcin@efirma.no