Employer Responsibilities

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

The employee contribution may be deducted from the employee’s salary, and it is the employer who is responsible for paying the contribution to MPK. The employer is also responsible for reporting service time and paying the pension contributions for each term.

 

Service-related plan

For employees who have service time before January 1, 2020, and who were born before 1970, the size of the employee contribution depends on whether the employee is registered as an officer or a non-officer, and on the number of days he or she has worked at sea. Read more about this here.

 

Income-related plan

For employees born in 1970 or later, or whose first accrual in MPK is from January 1, 2020 onwards, 1.7 percent of the employee’s gross salary must be deducted. Contributions are only calculated on salary up to 12 G (National Insurance “grunnbeløp”). Reporting in the contribution statements will be based on the full income, as it is today. The portal will notify when a member has been reported with income exceeding 12 G, but the employer should keep track of the total contributions paid.

 

Employer Contribution

The employer contribution is 3.3% of the employee’s gross income, calculated on the same income amount used as the basis for the employer’s national insurance contribution, minus subsistence allowances and the MPK contribution.

 

New Calculation of Employer Contribution for Crew on Fishing and Hunting Vessels

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

 

Submission of Contribution Statements

Contribution statements for our members must be submitted six times a year, according to the following deadlines:

• 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 may submit the contribution statement no earlier than the second month of the term