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Maritim pensjonskasse

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The Employer's Responsibility

Employer’s Responsibility

As an employer, you are responsible for paying employee’s contribution to MPK for all your employees who are members of the pension fund. The size of the contribution depends on whether the member is in a service-related plan or income-related plan.

The employee’s contribution can be deducted from their salary, but it is your responsibility as employer to pay the contribution to MPK. The employer is also responsible for reporting seagoing service and paying the pension contribution on a regular basis.

Service-related plan
For employees who have sea service before January 1, 2020, and who were born before 1970, the size of the employee contribution depends on whether the employee is registered as having av supervisory og non-supervisory role, and whether the employee work more than 15 days a month.

Income-related plan
For employees born in 1970 or later, or whose first earnings in MPK are from January 1, 2020, a 1.7% deduction will be made from their gross salary. The employee’s contribution is only to be deducted from income up to 12 G. Reporting in the contribution statements will reflect the full income as today. The portal will notify when a member is reported for more than 12 G, but the employer should monitor how much has been paid.

Employer Contribution
The employer contribution is 3.3% of the employee’s gross income, based on the same income amount used for calculating the employer’s contribution to the National Insurance Scheme (Folketrygden), minus subsistence allowance and the MPK premium.

Calculation of Employer contribution for crew on fishing and harvest vessels
The employer contribution for employees on fishing and harvest vessels is 150 percent of the employee contribution for members on the service-related plan. As of January 1, 2020, the employer contribution amounts to 3.3% of the member’s gross income for those on the income-related plan.

The submission of premium reports for our members occurs six times a year on the following dates:

  • Term 1 (January and February) due March 20
  • Term 2 (March and April) due May 20
  • Term 3 (May and June) due July 20
  • Term 4 (July and August) due September 20
  • Term 5 (September and October) due November 20
  • Term 6 (November and December) due January 20

You can submit the contribution statement no earlier than the second month of the term.

 

 

FAQ

  • Yes, certain individuals and positions on board are fully exempt from the Maritime Pension Fund. This includes:

    • Fishing and harvest vessels, where only the ship’s crew is covered — not the fishermen (who are covered by the Fishermen’s Guarantee Fund).
    • Various workers not considered part of the crew, such as musicians and doctors.
    • Employees in hotel and restaurant services on tourist ships registered in NIS (Norwegian International Ship Register).

    Applications for exemption for seismic workers have been denied.

  • Norwegian and EEA citizens working on mobile offshore units (at least 100 gross tons) registered in NOR or NIS are generally covered by the pension scheme, regardless of whether they operate on the Norwegian or foreign continental shelf.

    Employees working on mobile units not registered in NOR/NIS but operating on the Norwegian continental shelf can apply for voluntary membership, provided they are members of the Norwegian National Insurance Scheme (folketrygden).

  • You log in through the main page of our website.
    To get access, we must first activate your account. This happens once you return the “agreement contact” form that was sent to your company by email.
    If you haven’t returned the form yet, please do so. Once we receive the signed form, we will activate your account.

    Login requires an electronic ID (e-ID), which is a personal login for public services.
    If you haven’t used e-ID before, you can register as a new user and find more information at: http://www.norge.no/nn/elektronisk-id

  • Premium rates change every June. Have you accounted for this?

    Have you entered the correct number of days?
    We accept a maximum of 30 days per month. The exception is the second month of a term — you can report more than 30 days then, as final settlements are taken into account.
    If an employee started during the last month of the previous term, you cannot add those days to the first month of the current term. You must either:
    • report the days in the previous term, or
    • report them in the second month of the current term.

    Invoice amount incorrect?
    • If the invoice is higher than what you calculated, you can pay the difference to the account listed on the invoice.
    • If the invoice is lower, the surplus will be registered as a credit with us. You can choose to:
    o Deduct it from your next invoice, or
    o Request a refund.

  • If foreign employees are not registered with a valid national ID number (fødselsnummer) or D-number, they won’t trigger a premium in our system. Our system is connected to the National Population Register.

    If an employee is waiting for a D-number, they will be listed as “unknown” in our system and won’t appear on the invoice.
    Once you receive a valid ID or D-number, you can update the information in the relevant payroll submission.
    Go to “previously submitted payroll reports” for the correct period and enter the correct information.

    Employees without a valid ID or D-number will be marked in yellow on the premium report. After you update their information, a new invoice will be generated. The person will then be credited with the correct sea service once the invoice is paid.

  • Mainly Norwegian citizens serving on ships included in the pension scheme — regardless of where they live.
    Also included are individuals with permanent residence in Norway who are registered with the Population Register.
    Citizens of EU/EEA countries have been treated the same as Norwegian citizens since January 1, 1994.

    See also: