[{"data":1,"prerenderedAt":1289},["ShallowReactive",2],{"article-en-who-pays-for-employees-sick-leave":3,"footer-articles-en":1280},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":1273,"_id":1274,"_source":1275,"_file":1276,"_stem":1277,"_extension":1278,"sitemap":1279},"/news/who-pays-for-employees-sick-leave","news",false,"","Who pays for an employee's sick leave - the employer or NAV?","We explain when an employee's sick pay in Norway is paid by the employer, when NAV pays, how the 16-day arbeidsgiverperioden works, and how reimbursement works.","2026-08-06","Employees","/assets/images/blog/who-pays-for-employees-sick-leave.jpg",{"type":14,"children":15,"toc":1253},"root",[16,24,34,39,59,66,85,223,233,247,253,271,297,316,323,342,445,450,456,468,487,493,516,521,604,614,626,631,637,670,799,818,836,853,859,864,1047,1065,1070,1081,1087,1093,1104,1110,1121,1127,1132,1138,1155,1161,1175,1181,1226,1239],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"who-pays-for-an-employees-sick-leave-the-employer-or-nav",[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 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?",{"type":17,"tag":29,"props":35,"children":36},{},[37],{"type":23,"value":38},"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.",{"type":17,"tag":29,"props":40,"children":41},{},[42,44,50,52,57],{"type":23,"value":43},"In this article, we explain how Norwegian sick pay for employees works, meaning ",{"type":17,"tag":45,"props":46,"children":47},"em",{},[48],{"type":23,"value":49},"sykepenger",{"type":23,"value":51}," (benefit replacing salary during illness), what the ",{"type":17,"tag":45,"props":53,"children":54},{},[55],{"type":23,"value":56},"arbeidsgiverperioden",{"type":23,"value":58}," (employer responsibility period) means, and what the practical procedure looks like on the employer side.",{"type":17,"tag":60,"props":61,"children":63},"h2",{"id":62},"division-of-responsibility-between-the-employer-and-nav",[64],{"type":23,"value":65},"Division of responsibility between the employer and NAV",{"type":17,"tag":29,"props":67,"children":68},{},[69,71,77,79,83],{"type":23,"value":70},"In a standard situation, the cost of sick pay is split over time. The employer pays for the first maximum ",{"type":17,"tag":72,"props":73,"children":74},"strong",{},[75],{"type":23,"value":76},"16 calendar days",{"type":23,"value":78}," of the employee's illness. This period is called the ",{"type":17,"tag":45,"props":80,"children":81},{},[82],{"type":23,"value":56},{"type":23,"value":84},". 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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.",{"type":17,"tag":29,"props":234,"children":235},{},[236,238,245],{"type":23,"value":237},"If you are just hiring people in Norway, we discuss the employer's basic responsibilities in more detail in the article about ",{"type":17,"tag":239,"props":240,"children":242},"a",{"href":241},"/en/news/how-to-hire-your-first-employee-in-norway-step-by-step",[243],{"type":23,"value":244},"how to hire your first employee in Norway step by step",{"type":23,"value":246},".",{"type":17,"tag":60,"props":248,"children":250},{"id":249},"when-the-employer-pays-the-first-16-days",[251],{"type":23,"value":252},"When the employer pays the first 16 days",{"type":17,"tag":29,"props":254,"children":255},{},[256,258,262,264,269],{"type":23,"value":257},"The employer pays sick pay during the ",{"type":17,"tag":45,"props":259,"children":260},{},[261],{"type":23,"value":56},{"type":23,"value":263}," when the employee is entitled to sykepenger from the employer. The basic condition is ",{"type":17,"tag":72,"props":265,"children":266},{},[267],{"type":23,"value":268},"at least 4 weeks of work with that employer",{"type":23,"value":270},". The period is counted from the day of hiring, meaning from the date from which the employee started receiving salary.",{"type":17,"tag":29,"props":272,"children":273},{},[274,276,281,283,288,290,295],{"type":23,"value":275},"This period includes lawful absence, for example holiday, illness, ",{"type":17,"tag":45,"props":277,"children":278},{},[279],{"type":23,"value":280},"permisjon",{"type":23,"value":282}," (leave or time off from work), ",{"type":17,"tag":45,"props":284,"children":285},{},[286],{"type":23,"value":287},"permittering",{"type":23,"value":289}," (temporary release from the duty to work), or ",{"type":17,"tag":45,"props":291,"children":292},{},[293],{"type":23,"value":294},"avspasering",{"type":23,"value":296}," (time off in lieu of overtime), if the employee first worked at least 1 day.",{"type":17,"tag":29,"props":298,"children":299},{},[300,302,307,309,314],{"type":23,"value":301},"If the employee was on 100% permisjon or permittering for longer than ",{"type":17,"tag":72,"props":303,"children":304},{},[305],{"type":23,"value":306},"14 days",{"type":23,"value":308},", a new ",{"type":17,"tag":72,"props":310,"children":311},{},[312],{"type":23,"value":313},"4-week",{"type":23,"value":315}," qualifying period for entitlement to sykepenger from the employer starts upon return.",{"type":17,"tag":317,"props":318,"children":320},"h3",{"id":319},"egenmelding-and-sykmelding",[321],{"type":23,"value":322},"Egenmelding and sykmelding",{"type":17,"tag":29,"props":324,"children":325},{},[326,328,333,335,340],{"type":23,"value":327},"Illness can be reported by ",{"type":17,"tag":45,"props":329,"children":330},{},[331],{"type":23,"value":332},"egenmelding",{"type":23,"value":334}," (self-reported sick leave without a doctor's note) or by ",{"type":17,"tag":45,"props":336,"children":337},{},[338],{"type":23,"value":339},"sykmelding",{"type":23,"value":341}," (medical certificate).",{"type":17,"tag":86,"props":343,"children":344},{},[345,371],{"type":17,"tag":90,"props":346,"children":347},{},[348],{"type":17,"tag":94,"props":349,"children":350},{},[351,356,361,366],{"type":17,"tag":98,"props":352,"children":353},{},[354],{"type":23,"value":355},"Document or report",{"type":17,"tag":98,"props":357,"children":358},{},[359],{"type":23,"value":360},"When it applies",{"type":17,"tag":98,"props":362,"children":363},{},[364],{"type":23,"value":365},"Minimum legal rules",{"type":17,"tag":98,"props":367,"children":368},{},[369],{"type":23,"value":370},"What it means for the employer",{"type":17,"tag":119,"props":372,"children":373},{},[374,419],{"type":17,"tag":94,"props":375,"children":376},{},[377,385,390,414],{"type":17,"tag":126,"props":378,"children":379},{},[380],{"type":17,"tag":45,"props":381,"children":382},{},[383],{"type":23,"value":384},"Egenmelding",{"type":17,"tag":126,"props":386,"children":387},{},[388],{"type":23,"value":389},"Only during the arbeidsgiverperioden",{"type":17,"tag":126,"props":391,"children":392},{},[393,395,400,402,407,409],{"type":23,"value":394},"After ",{"type":17,"tag":72,"props":396,"children":397},{},[398],{"type":23,"value":399},"2 months of work",{"type":23,"value":401},", up to ",{"type":17,"tag":72,"props":403,"children":404},{},[405],{"type":23,"value":406},"3 calendar days at a time",{"type":23,"value":408}," and up to ",{"type":17,"tag":72,"props":410,"children":411},{},[412],{"type":23,"value":413},"4 times a year",{"type":17,"tag":126,"props":415,"children":416},{},[417],{"type":23,"value":418},"The employee reports illness on their own without a doctor",{"type":17,"tag":94,"props":420,"children":421},{},[422,430,435,440],{"type":17,"tag":126,"props":423,"children":424},{},[425],{"type":17,"tag":45,"props":426,"children":427},{},[428],{"type":23,"value":429},"Sykmelding",{"type":17,"tag":126,"props":431,"children":432},{},[433],{"type":23,"value":434},"For longer illness or when medical documentation is required",{"type":17,"tag":126,"props":436,"children":437},{},[438],{"type":23,"value":439},"Issued by a doctor or another authorised person",{"type":17,"tag":126,"props":441,"children":442},{},[443],{"type":23,"value":444},"The employer processes the illness based on the information from the certificate",{"type":17,"tag":29,"props":446,"children":447},{},[448],{"type":23,"value":449},"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.",{"type":17,"tag":317,"props":451,"children":453},{"id":452},"when-the-employee-does-not-have-4-weeks-of-employment",[454],{"type":23,"value":455},"When the employee does not have 4 weeks of employment",{"type":17,"tag":29,"props":457,"children":458},{},[459,461,466],{"type":23,"value":460},"If an employee falls ill before completing 4 weeks of employment, the employer ",{"type":17,"tag":72,"props":462,"children":463},{},[464],{"type":23,"value":465},"does not pay the first 16 days",{"type":23,"value":467},". 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.",{"type":17,"tag":29,"props":469,"children":470},{},[471,473,478,480,486],{"type":23,"value":472},"This distinction matters financially. An employee's sick leave affects the real cost of employment, just like salary, ",{"type":17,"tag":45,"props":474,"children":475},{},[476],{"type":23,"value":477},"arbeidsgiveravgift",{"type":23,"value":479}," (employer's contribution), and feriepenger. A broader cost calculation can be found in the article ",{"type":17,"tag":239,"props":481,"children":483},{"href":482},"/en/news/how-much-does-an-employee-really-cost-in-norway",[484],{"type":23,"value":485},"how much an employee really costs in Norway",{"type":23,"value":246},{"type":17,"tag":60,"props":488,"children":490},{"id":489},"when-nav-takes-over-the-sick-pay",[491],{"type":23,"value":492},"When NAV takes over the sick pay",{"type":17,"tag":29,"props":494,"children":495},{},[496,498,502,504,514],{"type":23,"value":497},"NAV takes over after the end of the arbeidsgiverperioden, meaning after the first maximum ",{"type":17,"tag":72,"props":499,"children":500},{},[501],{"type":23,"value":76},{"type":23,"value":503}," of illness. For NAV to process the payment, the employer must send an ",{"type":17,"tag":239,"props":505,"children":509},{"href":506,"rel":507},"https://www.nav.no/arbeidsgiver/inntektsmelding",[508],"nofollow",[510],{"type":17,"tag":45,"props":511,"children":512},{},[513],{"type":23,"value":175},{"type":23,"value":515}," (a form with income information and details on who should receive the payment or reimbursement).",{"type":17,"tag":29,"props":517,"children":518},{},[519],{"type":23,"value":520},"After day 16, two models apply:",{"type":17,"tag":86,"props":522,"children":523},{},[524,550],{"type":17,"tag":90,"props":525,"children":526},{},[527],{"type":17,"tag":94,"props":528,"children":529},{},[530,535,540,545],{"type":17,"tag":98,"props":531,"children":532},{},[533],{"type":23,"value":534},"Model after the arbeidsgiverperioden",{"type":17,"tag":98,"props":536,"children":537},{},[538],{"type":23,"value":539},"What the payment looks like",{"type":17,"tag":98,"props":541,"children":542},{},[543],{"type":23,"value":544},"Who receives the transfer from NAV",{"type":17,"tag":98,"props":546,"children":547},{},[548],{"type":23,"value":549},"What the employer enters in the inntektsmelding",{"type":17,"tag":119,"props":551,"children":552},{},[553,576],{"type":17,"tag":94,"props":554,"children":555},{},[556,561,566,571],{"type":17,"tag":126,"props":557,"children":558},{},[559],{"type":23,"value":560},"NAV pays the employee",{"type":17,"tag":126,"props":562,"children":563},{},[564],{"type":23,"value":565},"The employer stops paying after day 16",{"type":17,"tag":126,"props":567,"children":568},{},[569],{"type":23,"value":570},"Employee",{"type":17,"tag":126,"props":572,"children":573},{},[574],{"type":23,"value":575},"That NAV should pay the employee directly",{"type":17,"tag":94,"props":577,"children":578},{},[579,589,594,599],{"type":17,"tag":126,"props":580,"children":581},{},[582,584],{"type":23,"value":583},"The employer ",{"type":17,"tag":45,"props":585,"children":586},{},[587],{"type":23,"value":588},"forskutterer",{"type":17,"tag":126,"props":590,"children":591},{},[592],{"type":23,"value":593},"The company continues paying sick pay to the employee",{"type":17,"tag":126,"props":595,"children":596},{},[597],{"type":23,"value":598},"Employer as reimbursement",{"type":17,"tag":126,"props":600,"children":601},{},[602],{"type":23,"value":603},"That the company is requesting reimbursement for the paid sykepenger",{"type":17,"tag":29,"props":605,"children":606},{},[607,612],{"type":17,"tag":45,"props":608,"children":609},{},[610],{"type":23,"value":611},"Forskuttering",{"type":23,"value":613}," 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.",{"type":17,"tag":29,"props":615,"children":616},{},[617,619,624],{"type":23,"value":618},"The inntektsmelding must be sent ",{"type":17,"tag":72,"props":620,"children":621},{},[622],{"type":23,"value":623},"as soon as possible after the arbeidsgiverperioden ends",{"type":23,"value":625}," 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. 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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.",{"type":17,"tag":29,"props":819,"children":820},{},[821,823,827,829,835],{"type":23,"value":822},"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 ",{"type":17,"tag":45,"props":824,"children":825},{},[826],{"type":23,"value":477},{"type":23,"value":828}," basis in the month when the company received the money from NAV. We discuss the a-melding separately in the article ",{"type":17,"tag":239,"props":830,"children":832},{"href":831},"/en/news/what-is-an-a-melding-and-when-must-it-be-sent",[833],{"type":23,"value":834},"what is an a-melding and when must it be sent",{"type":23,"value":246},{"type":17,"tag":837,"props":838,"children":840},"hint",{"title":839},"What about feriepenger on sick pay?",[841],{"type":17,"tag":29,"props":842,"children":843},{},[844,846,852],{"type":23,"value":845},"NAV pays or reimburses feriepenger on part of the sykepenger. If the employer forskutterer the sick pay and is entitled to reimbursement, feriepenger from NAV may go to the employer. We discuss the employer's obligations regarding holiday and feriepenger in more detail in the article ",{"type":17,"tag":239,"props":847,"children":849},{"href":848},"/nowosci/ferie-i-feriepenger",[850],{"type":23,"value":851},"holiday and feriepenger from the employer's perspective",{"type":23,"value":246},{"type":17,"tag":60,"props":854,"children":856},{"id":855},"exceptions-and-special-situations",[857],{"type":23,"value":858},"Exceptions and special situations",{"type":17,"tag":29,"props":860,"children":861},{},[862],{"type":23,"value":863},"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.",{"type":17,"tag":86,"props":865,"children":866},{},[867,893],{"type":17,"tag":90,"props":868,"children":869},{},[870],{"type":17,"tag":94,"props":871,"children":872},{},[873,878,883,888],{"type":17,"tag":98,"props":874,"children":875},{},[876],{"type":23,"value":877},"Situation",{"type":17,"tag":98,"props":879,"children":880},{},[881],{"type":23,"value":882},"Who pays at the beginning",{"type":17,"tag":98,"props":884,"children":885},{},[886],{"type":23,"value":887},"What happens next",{"type":17,"tag":98,"props":889,"children":890},{},[891],{"type":23,"value":892},"Most important condition",{"type":17,"tag":119,"props":894,"children":895},{},[896,926,948,982,1024],{"type":17,"tag":94,"props":897,"children":898},{},[899,904,909,914],{"type":17,"tag":126,"props":900,"children":901},{},[902],{"type":23,"value":903},"Chronic or long-term employee illness",{"type":17,"tag":126,"props":905,"children":906},{},[907],{"type":23,"value":908},"Employer pays during the arbeidsgiverperioden",{"type":17,"tag":126,"props":910,"children":911},{},[912],{"type":23,"value":913},"NAV may grant reimbursement for the first 16 days",{"type":17,"tag":126,"props":915,"children":916},{},[917,919,924],{"type":23,"value":918},"Frequent absences, assessed individually in practice, often at around ",{"type":17,"tag":72,"props":920,"children":921},{},[922],{"type":23,"value":923},"35 days",{"type":23,"value":925}," of illness per year",{"type":17,"tag":94,"props":927,"children":928},{},[929,934,938,943],{"type":17,"tag":126,"props":930,"children":931},{},[932],{"type":23,"value":933},"Pregnancy-related illness",{"type":17,"tag":126,"props":935,"children":936},{},[937],{"type":23,"value":908},{"type":17,"tag":126,"props":939,"children":940},{},[941],{"type":23,"value":942},"NAV may reimburse the first 16 days",{"type":17,"tag":126,"props":944,"children":945},{},[946],{"type":23,"value":947},"Medical documentation and no possibility to adapt the work",{"type":17,"tag":94,"props":949,"children":950},{},[951,956,961,966],{"type":17,"tag":126,"props":952,"children":953},{},[954],{"type":23,"value":955},"Small company with insurance in NAV",{"type":17,"tag":126,"props":957,"children":958},{},[959],{"type":23,"value":960},"Employer pays first, then claims reimbursement",{"type":17,"tag":126,"props":962,"children":963},{},[964],{"type":23,"value":965},"NAV reimburses according to the insurance rules",{"type":17,"tag":126,"props":967,"children":968},{},[969,971,976,977],{"type":23,"value":970},"Total company wages up to ",{"type":17,"tag":72,"props":972,"children":973},{},[974],{"type":23,"value":975},"40G",{"type":23,"value":189},{"type":17,"tag":72,"props":978,"children":979},{},[980],{"type":23,"value":981},"5 461 960 NOK in 2026",{"type":17,"tag":94,"props":983,"children":984},{},[985,990,995,1005],{"type":17,"tag":126,"props":986,"children":987},{},[988],{"type":23,"value":989},"ENK without an employee",{"type":17,"tag":126,"props":991,"children":992},{},[993],{"type":23,"value":994},"There is no employer for the owner themself",{"type":17,"tag":126,"props":996,"children":997},{},[998,1000],{"type":23,"value":999},"The owner acts as a ",{"type":17,"tag":45,"props":1001,"children":1002},{},[1003],{"type":23,"value":1004},"selvstendig næringsdrivende",{"type":17,"tag":126,"props":1006,"children":1007},{},[1008,1010,1015,1017,1022],{"type":23,"value":1009},"Standard ",{"type":17,"tag":72,"props":1011,"children":1012},{},[1013],{"type":23,"value":1014},"80%",{"type":23,"value":1016}," of the basis from the ",{"type":17,"tag":72,"props":1018,"children":1019},{},[1020],{"type":23,"value":1021},"17th day",{"type":23,"value":1023}," of illness",{"type":17,"tag":94,"props":1025,"children":1026},{},[1027,1032,1037,1042],{"type":17,"tag":126,"props":1028,"children":1029},{},[1030],{"type":23,"value":1031},"Owner of an AS as an employee",{"type":17,"tag":126,"props":1033,"children":1034},{},[1035],{"type":23,"value":1036},"The AS pays as the employer",{"type":17,"tag":126,"props":1038,"children":1039},{},[1040],{"type":23,"value":1041},"After 16 days, sykepenger from NAV may be available",{"type":17,"tag":126,"props":1043,"children":1044},{},[1045],{"type":23,"value":1046},"The owner must actually draw a salary and be reported as an employee",{"type":17,"tag":29,"props":1048,"children":1049},{},[1050,1052,1056,1058,1063],{"type":23,"value":1051},"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 ",{"type":17,"tag":45,"props":1053,"children":1054},{},[1055],{"type":23,"value":1004},{"type":23,"value":1057}," (self-employed person) apply, and the standard benefit is ",{"type":17,"tag":72,"props":1059,"children":1060},{},[1061],{"type":23,"value":1062},"80% of the basis from the 17th day of illness",{"type":23,"value":1064},". We will cover this topic in more detail in a separate article.",{"type":17,"tag":29,"props":1066,"children":1067},{},[1068],{"type":23,"value":1069},"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.",{"type":17,"tag":29,"props":1071,"children":1072},{},[1073,1075,1079],{"type":23,"value":1074},"For recurring illness, you need to keep track of a new arbeidsgiverperioden. If less than ",{"type":17,"tag":72,"props":1076,"children":1077},{},[1078],{"type":23,"value":76},{"type":23,"value":1080}," 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.",{"type":17,"tag":60,"props":1082,"children":1084},{"id":1083},"faq-frequently-asked-questions",[1085],{"type":23,"value":1086},"FAQ - frequently asked questions",{"type":17,"tag":317,"props":1088,"children":1090},{"id":1089},"does-the-employer-always-pay-the-first-16-days-of-illness",[1091],{"type":23,"value":1092},"Does the employer always pay the first 16 days of illness?",{"type":17,"tag":29,"props":1094,"children":1095},{},[1096,1098,1102],{"type":23,"value":1097},"The employer pays the first 16 days if the employee is entitled to sykepenger from the employer, including as a rule having ",{"type":17,"tag":72,"props":1099,"children":1100},{},[1101],{"type":23,"value":150},{"type":23,"value":1103}," with that employer. If this condition is not met, the employee applies to NAV from the first day of illness.",{"type":17,"tag":317,"props":1105,"children":1107},{"id":1106},"does-nav-know-on-its-own-how-much-to-pay-the-employee",[1108],{"type":23,"value":1109},"Does NAV know on its own how much to pay the employee?",{"type":17,"tag":29,"props":1111,"children":1112},{},[1113,1115,1119],{"type":23,"value":1114},"NAV needs an ",{"type":17,"tag":72,"props":1116,"children":1117},{},[1118],{"type":23,"value":175},{"type":23,"value":1120}," from the employer. Without this information, NAV does not have complete data about income, the employer responsibility period, and any reimbursement for the company.",{"type":17,"tag":317,"props":1122,"children":1124},{"id":1123},"does-the-company-have-to-pay-sick-leave-after-16-days",[1125],{"type":23,"value":1126},"Does the company have to pay sick leave after 16 days?",{"type":17,"tag":29,"props":1128,"children":1129},{},[1130],{"type":23,"value":1131},"After 16 days, the company does not have to continue paying sick leave if it chooses the model without forskuttering. In that case, NAV pays the benefit directly to the employee. If the company forskutterer, it keeps paying and claims reimbursement from NAV.",{"type":17,"tag":317,"props":1133,"children":1135},{"id":1134},"does-nav-reimburse-the-entire-salary-of-a-high-paid-employee",[1136],{"type":23,"value":1137},"Does NAV reimburse the entire salary of a high-paid employee?",{"type":17,"tag":29,"props":1139,"children":1140},{},[1141,1143,1147,1149,1153],{"type":23,"value":1142},"NAV reimburses sykepenger only up to the ",{"type":17,"tag":72,"props":1144,"children":1145},{},[1146],{"type":23,"value":187},{"type":23,"value":1148}," limit, which is ",{"type":17,"tag":72,"props":1150,"children":1151},{},[1152],{"type":23,"value":194},{"type":23,"value":1154},". The part of the salary above this limit is not covered by NAV.",{"type":17,"tag":317,"props":1156,"children":1158},{"id":1157},"does-sick-leave-have-to-be-reported-in-payroll",[1159],{"type":23,"value":1160},"Does sick leave have to be reported in payroll?",{"type":17,"tag":29,"props":1162,"children":1163},{},[1164,1166,1173],{"type":23,"value":1165},"Yes. Sick leave payments and reimbursements from NAV must be correctly included in payroll settlements and in the a-melding. If in doubt, it is worth consulting an accounting firm (for example ",{"type":17,"tag":239,"props":1167,"children":1170},{"href":1168,"rel":1169},"https://efirmaregnskap.no/",[508],[1171],{"type":23,"value":1172},"Efirma Regnskap AS",{"type":23,"value":1174},"), because incorrect reporting affects, among other things, arbeidsgiveravgift.",{"type":17,"tag":60,"props":1176,"children":1178},{"id":1177},"summary",[1179],{"type":23,"value":1180},"Summary",{"type":17,"tag":1182,"props":1183,"children":1184},"ul",{},[1185,1197,1202,1221],{"type":17,"tag":1186,"props":1187,"children":1188},"li",{},[1189,1191,1195],{"type":23,"value":1190},"The employer pays sick pay for the first maximum ",{"type":17,"tag":72,"props":1192,"children":1193},{},[1194],{"type":23,"value":76},{"type":23,"value":1196}," of the employee's illness, meaning the arbeidsgiverperioden, if the employee meets the conditions.",{"type":17,"tag":1186,"props":1198,"children":1199},{},[1200],{"type":23,"value":1201},"After 16 days, NAV takes over the payment, or the employer continues paying and requests reimbursement from NAV through inntektsmelding.",{"type":17,"tag":1186,"props":1203,"children":1204},{},[1205,1207,1212,1214,1219],{"type":23,"value":1206},"In 2026, NAV covers sykepenger up to ",{"type":17,"tag":72,"props":1208,"children":1209},{},[1210],{"type":23,"value":1211},"6G = 819 294 NOK",{"type":23,"value":1213},", and the reimbursement claim must be monitored within the ",{"type":17,"tag":72,"props":1215,"children":1216},{},[1217],{"type":23,"value":1218},"3-month",{"type":23,"value":1220}," deadline.",{"type":17,"tag":1186,"props":1222,"children":1223},{},[1224],{"type":23,"value":1225},"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.",{"type":17,"tag":29,"props":1227,"children":1228},{},[1229,1231,1237],{"type":23,"value":1230},"If you need help processing an employee's sick leave, call us at ",{"type":17,"tag":239,"props":1232,"children":1234},{"href":1233},"tel:+4721383821",[1235],{"type":23,"value":1236},"+47 21 38 38 21",{"type":23,"value":1238},". We help employers in Norway organize payroll, reimbursements, and obligations toward NAV.",{"type":17,"tag":29,"props":1240,"children":1241},{},[1242],{"type":17,"tag":45,"props":1243,"children":1244},{},[1245,1247],{"type":23,"value":1246},"Article author: Marcin - ",{"type":17,"tag":239,"props":1248,"children":1250},{"href":1249},"mailto:marcin@efirma.no",[1251],{"type":23,"value":1252},"marcin@efirma.no",{"title":7,"searchDepth":1254,"depth":1254,"links":1255},3,[1256,1258,1262,1263,1264,1265,1272],{"id":62,"depth":1257,"text":65},2,{"id":249,"depth":1257,"text":252,"children":1259},[1260,1261],{"id":319,"depth":1254,"text":322},{"id":452,"depth":1254,"text":455},{"id":489,"depth":1257,"text":492},{"id":633,"depth":1257,"text":636},{"id":855,"depth":1257,"text":858},{"id":1083,"depth":1257,"text":1086,"children":1266},[1267,1268,1269,1270,1271],{"id":1089,"depth":1254,"text":1092},{"id":1106,"depth":1254,"text":1109},{"id":1123,"depth":1254,"text":1126},{"id":1134,"depth":1254,"text":1137},{"id":1157,"depth":1254,"text":1160},{"id":1177,"depth":1257,"text":1180},"markdown","content:news:who-pays-for-employees-sick-leave:index.md","content","news/who-pays-for-employees-sick-leave/index.md","news/who-pays-for-employees-sick-leave/index","md",{"loc":4},[1281,1285],{"_path":1282,"title":1283,"date":1284},"/news/online-store-obligations-norway","What obligations does an online store have in Norway?","2026-09-10",{"_path":1286,"title":1287,"date":1288},"/news/penalties-for-late-reports-and-filings-in-norway","What penalties apply for late reports and filings in Norway?","2026-08-28",1789033144617]