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Można uzgodnić odbiór godzin jako czas wolny, ale dodatek za nadgodziny trzeba wypłacić.",{"type":17,"tag":113,"props":1456,"children":1457},{},[1458,1473],{"type":17,"tag":117,"props":1459,"children":1460},{},[1461],{"type":17,"tag":121,"props":1462,"children":1463},{},[1464,1468],{"type":17,"tag":125,"props":1465,"children":1466},{},[1467],{"type":23,"value":129},{"type":17,"tag":125,"props":1469,"children":1470},{},[1471],{"type":23,"value":1472},"Główna zasada",{"type":17,"tag":136,"props":1474,"children":1475},{},[1476,1500,1517,1545],{"type":17,"tag":121,"props":1477,"children":1478},{},[1479,1484],{"type":17,"tag":143,"props":1480,"children":1481},{},[1482],{"type":23,"value":1483},"Normalny czas pracy",{"type":17,"tag":143,"props":1485,"children":1486},{},[1487,1489,1494,1495],{"type":23,"value":1488},"Maksymalnie ",{"type":17,"tag":45,"props":1490,"children":1491},{},[1492],{"type":23,"value":1493},"9 godzin na dobę",{"type":23,"value":479},{"type":17,"tag":45,"props":1496,"children":1497},{},[1498],{"type":23,"value":1499},"40 godzin tygodniowo",{"type":17,"tag":121,"props":1501,"children":1502},{},[1503,1508],{"type":17,"tag":143,"props":1504,"children":1505},{},[1506],{"type":23,"value":1507},"Minimalny dodatek za nadgodziny",{"type":17,"tag":143,"props":1509,"children":1510},{},[1511,1515],{"type":17,"tag":45,"props":1512,"children":1513},{},[1514],{"type":23,"value":410},{"type":23,"value":1516}," stawki godzinowej",{"type":17,"tag":121,"props":1518,"children":1519},{},[1520,1525],{"type":17,"tag":143,"props":1521,"children":1522},{},[1523],{"type":23,"value":1524},"Limit nadgodzin bez rozszerzeń",{"type":17,"tag":143,"props":1526,"children":1527},{},[1528,1533,1534,1539,1540],{"type":17,"tag":45,"props":1529,"children":1530},{},[1531],{"type":23,"value":1532},"10 godzin w 7 dni",{"type":23,"value":1008},{"type":17,"tag":45,"props":1535,"children":1536},{},[1537],{"type":23,"value":1538},"25 godzin w 4 tygodnie",{"type":23,"value":1008},{"type":17,"tag":45,"props":1541,"children":1542},{},[1543],{"type":23,"value":1544},"200 godzin w 52 tygodnie",{"type":17,"tag":121,"props":1546,"children":1547},{},[1548,1553],{"type":17,"tag":143,"props":1549,"children":1550},{},[1551],{"type":23,"value":1552},"Łączny czas pracy",{"type":17,"tag":143,"props":1554,"children":1555},{},[1556,1558,1563,1565,1570],{"type":23,"value":1557},"Zasadniczo maksymalnie ",{"type":17,"tag":45,"props":1559,"children":1560},{},[1561],{"type":23,"value":1562},"13 godzin na dobę",{"type":23,"value":1564}," i średnio ",{"type":17,"tag":45,"props":1566,"children":1567},{},[1568],{"type":23,"value":1569},"48 godzin tygodniowo",{"type":23,"value":1571}," w okresie 8 tygodni",{"type":17,"tag":29,"props":1573,"children":1574},{},[1575,1577,1583],{"type":23,"value":1576},"Warunki umowy i czas pracy warto ułożyć poprawnie od początku. Więcej praktycznych informacji znajdziesz w artykule ",{"type":17,"tag":427,"props":1578,"children":1580},{"href":1579},"/nowosci/umowa-o-prace-norwegia",[1581],{"type":23,"value":1582},"Umowa o pracę w Norwegii - poznaj prawa i obowiązki pracodawcy i pracownika",{"type":23,"value":92},{"type":17,"tag":53,"props":1585,"children":1587},{"id":1586},"faq-najczęściej-zadawane-pytania",[1588],{"type":23,"value":1589},"FAQ - najczęściej zadawane pytania",{"type":17,"tag":505,"props":1591,"children":1593},{"id":1592},"czy-podatek-potrącany-z-pensji-pracownika-jest-kosztem-firmy",[1594],{"type":23,"value":1595},"Czy podatek potrącany z pensji pracownika jest kosztem firmy?",{"type":17,"tag":29,"props":1597,"children":1598},{},[1599,1601,1605],{"type":23,"value":1600},"Nie. ",{"type":17,"tag":72,"props":1602,"children":1603},{},[1604],{"type":23,"value":457},{"type":23,"value":1606}," jest zaliczką na podatek pracownika potrącaną z jego wynagrodzenia. Firma przekazuje tę kwotę do Skatteetaten, ale nie traktuje jej jako własnego kosztu płacowego.",{"type":17,"tag":505,"props":1608,"children":1610},{"id":1609},"ile-kosztuje-pracownik-za-600-000-nok-brutto-rocznie",[1611],{"type":23,"value":1612},"Ile kosztuje pracownik za 600 000 NOK brutto rocznie?",{"type":17,"tag":29,"props":1614,"children":1615},{},[1616,1618,1622,1623,1627,1628,1632,1633,1637,1639,1643,1645,1649,1651,1655],{"type":23,"value":1617},"Przy założeniu sone I, ",{"type":17,"tag":72,"props":1619,"children":1620},{},[1621],{"type":23,"value":76},{"type":23,"value":1002},{"type":17,"tag":45,"props":1624,"children":1625},{},[1626],{"type":23,"value":83},{"type":23,"value":1008},{"type":17,"tag":72,"props":1629,"children":1630},{},[1631],{"type":23,"value":747},{"type":23,"value":1002},{"type":17,"tag":45,"props":1634,"children":1635},{},[1636],{"type":23,"value":178},{"type":23,"value":1638}," i OTP ",{"type":17,"tag":45,"props":1640,"children":1641},{},[1642],{"type":23,"value":196},{"type":23,"value":1644},", koszt wynosi orientacyjnie ",{"type":17,"tag":45,"props":1646,"children":1647},{},[1648],{"type":23,"value":109},{"type":23,"value":1650},", czyli około ",{"type":17,"tag":45,"props":1652,"children":1653},{},[1654],{"type":23,"value":90},{"type":23,"value":1656},". Do tego trzeba doliczyć ubezpieczenie, administrację, HMS i ryzyka operacyjne.",{"type":17,"tag":505,"props":1658,"children":1660},{"id":1659},"czy-każda-firma-musi-mieć-otp",[1661],{"type":23,"value":1662},"Czy każda firma musi mieć OTP?",{"type":17,"tag":29,"props":1664,"children":1665},{},[1666,1668,1673],{"type":23,"value":1667},"Firma musi mieć OTP, jeżeli spełnia ustawowe kryteria zatrudnienia. Jeżeli obowiązek powstał, umowę z instytucją emerytalną trzeba utworzyć w ciągu ",{"type":17,"tag":45,"props":1669,"children":1670},{},[1671],{"type":23,"value":1672},"6 miesięcy",{"type":23,"value":1674},", a pracowników objętych programem zgłasza się od pierwszego dnia pracy.",{"type":17,"tag":505,"props":1676,"children":1678},{"id":1677},"czy-właściciel-enk-może-wypłacać-sobie-pensję",[1679],{"type":23,"value":1680},"Czy właściciel ENK może wypłacać sobie pensję?",{"type":17,"tag":29,"props":1682,"children":1683},{},[1684],{"type":23,"value":1685},"Właściciel ENK nie jest pracownikiem własnej działalności. Wypłaty właściciela z ENK są prywatnym pobraniem środków, a nie wynagrodzeniem pracowniczym. Inaczej działa AS, gdzie właściciel zatrudniony w spółce może pobierać pensję jako pracownik.",{"type":17,"tag":505,"props":1687,"children":1689},{"id":1688},"czy-koszt-pracownika-zależy-od-gminy",[1690],{"type":23,"value":1691},"Czy koszt pracownika zależy od gminy?",{"type":17,"tag":29,"props":1693,"children":1694},{},[1695,1697,1701,1703,1707,1709,1713],{"type":23,"value":1696},"Tak, ponieważ stawka ",{"type":17,"tag":72,"props":1698,"children":1699},{},[1700],{"type":23,"value":76},{"type":23,"value":1702}," zależy od strefy. W sone I wynosi ",{"type":17,"tag":45,"props":1704,"children":1705},{},[1706],{"type":23,"value":83},{"type":23,"value":1708},", a w sone V ",{"type":17,"tag":45,"props":1710,"children":1711},{},[1712],{"type":23,"value":712},{"type":23,"value":1714},". Dlatego ta sama pensja brutto może dawać inny koszt pracodawcy w różnych lokalizacjach.",{"type":17,"tag":53,"props":1716,"children":1718},{"id":1717},"podsumowanie",[1719],{"type":23,"value":1720},"Podsumowanie",{"type":17,"tag":1722,"props":1723,"children":1724},"ul",{},[1725,1749,1765,1774],{"type":17,"tag":1726,"props":1727,"children":1728},"li",{},[1729,1731,1736,1738,1742,1744,1748],{"type":23,"value":1730},"Realny koszt pracownika w Norwegii często wynosi około ",{"type":17,"tag":45,"props":1732,"children":1733},{},[1734],{"type":23,"value":1735},"125-135% pensji brutto",{"type":23,"value":1737},", a w prostym przykładzie dla sone I i pensji ",{"type":17,"tag":45,"props":1739,"children":1740},{},[1741],{"type":23,"value":1072},{"type":23,"value":1743}," wychodzi około ",{"type":17,"tag":45,"props":1745,"children":1746},{},[1747],{"type":23,"value":1174},{"type":23,"value":92},{"type":17,"tag":1726,"props":1750,"children":1751},{},[1752,1754,1758,1759,1763],{"type":23,"value":1753},"Do pensji brutto trzeba doliczyć przede wszystkim ",{"type":17,"tag":72,"props":1755,"children":1756},{},[1757],{"type":23,"value":76},{"type":23,"value":1008},{"type":17,"tag":72,"props":1760,"children":1761},{},[1762],{"type":23,"value":747},{"type":23,"value":1764},", OTP, obowiązkowe ubezpieczenie, administrację, HMS i potencjalne koszty chorobowe.",{"type":17,"tag":1726,"props":1766,"children":1767},{},[1768,1772],{"type":17,"tag":72,"props":1769,"children":1770},{},[1771],{"type":23,"value":457},{"type":23,"value":1773}," nie jest kosztem pracodawcy, ale od 2026 r. trzeba go wpłacać bezpośrednio do Skatteetaten najpóźniej pierwszego dnia roboczego po wypłacie.",{"type":17,"tag":1726,"props":1775,"children":1776},{},[1777,1779,1783],{"type":23,"value":1778},"Przed zatrudnieniem sprawdź strefę ",{"type":17,"tag":72,"props":1780,"children":1781},{},[1782],{"type":23,"value":76},{"type":23,"value":1784},", stawki branżowe, obowiązek OTP, ubezpieczenie oraz gotowość do comiesięcznego raportowania a-meldingu.",{"type":17,"tag":29,"props":1786,"children":1787},{},[1788,1790,1796],{"type":23,"value":1789},"Jeśli potrzebujesz pomocy w kalkulacji kosztu pracownika w Norwegii, zadzwoń do nas: ",{"type":17,"tag":427,"props":1791,"children":1793},{"href":1792},"tel:+4721383821",[1794],{"type":23,"value":1795},"+47 21 38 38 21",{"type":23,"value":1797},". Pomagamy uporządkować obowiązki pracodawcy od pierwszego zatrudnienia.",{"type":17,"tag":29,"props":1799,"children":1800},{},[1801],{"type":17,"tag":72,"props":1802,"children":1803},{},[1804,1806],{"type":23,"value":1805},"Autor artykułu: Marcin - ",{"type":17,"tag":427,"props":1807,"children":1809},{"href":1808},"mailto:marcin@efirma.no",[1810],{"type":23,"value":1811},"marcin@efirma.no",{"title":7,"searchDepth":1813,"depth":1813,"links":1814},3,[1815,1817,1820,1826,1827,1831,1838],{"id":55,"depth":1816,"text":58},2,{"id":260,"depth":1816,"text":263,"children":1818},[1819],{"id":507,"depth":1813,"text":510},{"id":540,"depth":1816,"text":543,"children":1821},[1822,1823,1824,1825],{"id":76,"depth":1813,"text":209},{"id":747,"depth":1813,"text":168},{"id":892,"depth":1813,"text":895},{"id":944,"depth":1813,"text":228},{"id":976,"depth":1816,"text":979},{"id":1364,"depth":1816,"text":1367,"children":1828},[1829,1830],{"id":1370,"depth":1813,"text":1373},{"id":1427,"depth":1813,"text":1430},{"id":1586,"depth":1816,"text":1589,"children":1832},[1833,1834,1835,1836,1837],{"id":1592,"depth":1813,"text":1595},{"id":1609,"depth":1813,"text":1612},{"id":1659,"depth":1813,"text":1662},{"id":1677,"depth":1813,"text":1680},{"id":1688,"depth":1813,"text":1691},{"id":1717,"depth":1816,"text":1720},"markdown","content:nowosci:ile-kosztuje-pracownik-w-norwegii:index.md","content","nowosci/ile-kosztuje-pracownik-w-norwegii/index.md","nowosci/ile-kosztuje-pracownik-w-norwegii/index","md",{"loc":4},[1847,1848],{"_path":4,"title":8,"date":10},{"_path":1849,"title":1850,"date":1851},"/nowosci/jak-przejsc-z-enk-na-as","Jak przejść z ENK na AS i kiedy się to opłaca?","2026-07-16",1784276866291]