Sick pay and reimbursement from NAV – what is the employer responsible for?
The employer pays sick pay for up to 16 calendar days where the conditions are met, including the employee having worked for you for at least four weeks. After day 16 NAV pays the employee directly, or the employer advances the pay and claims reimbursement. Reimbursement is normally given only up to three months back, so it has to be followed up as you go.
The employer period is 16 calendar days
The employer as a general rule pays sick pay for up to 16 calendar days for each period of absence. The period starts on the first full self-certified day or the first day of full or graded sick leave, and runs in calendar days – but you pay for the scheduled working days within it. Graded sick leave does not extend the employer period proportionately. 50% sick leave does not give a 32-day employer period.
Four weeks of qualifying service
The employee normally has to have worked for the employer for at least four weeks to be entitled to sick pay from you. Where the absence comes earlier than that, NAV can be the right body from day one. Worth checking before the payroll run, not after.
The sick pay basis
The general rule builds on average income over the three calendar months before the absence. NAV covers sick pay up to 6 G. Where the employee earns more, the excess is not covered by NAV – if the employer pays full salary anyway, that is an agreed benefit the business carries itself.
Self-certification
The employee normally has to have been employed for two months to use self-certification. The minimum scheme is three calendar days at a time, four times a year. The employer can offer better terms, and many do. Whatever applies at your business should be in writing.
After day 16
There are then two models: either NAV pays the employee directly, or the employer advances the salary and claims reimbursement. The choice affects cash flow, and it should be settled before a long absence arises – not decided in the middle of one.
The income report and the reimbursement deadline
NAV needs an income report to process the case. In the 2026 process the employer sends it when NAV notifies that it is due. Reimbursement has to be followed up quickly: NAV can normally only give reimbursement up to three months back from the calendar month of the claim. That is the deadline that costs money when it slips, and it slips particularly on long absences where nobody follows up along the way.
Employer's contributions
The part of the sick pay actually reimbursed by NAV is exempt from employer's national insurance contributions. For the exemption to take effect, the reimbursement has to be reported correctly in the a-melding – see Employer's national insurance contributions
Special arrangements
NAV can on certain conditions cover the employer period for chronic or long-term illness, and for pregnancy-related absence. Small employers with salary payments up to 40 G can also apply for insurance against the sick pay liability in the employer period. For a small business with one long-term absence that can be real protection.
Follow-up and protection against dismissal
A follow-up plan is normally required within four weeks. Dialogue meeting 1 is normally within seven weeks on full sick leave. An employee cannot be dismissed because of illness during the first 12 months of incapacity. Dismissal on other, proper grounds is not excluded – but the reasoning has to stand up to scrutiny. We handle pay during sickness absence, the income report and NAV reimbursements.
This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
More on payroll and employees
- Your first employee – what has to be in place before the first payroll?
- Freelancer, contractor or employee – what is the difference?
- Holiday pay – how is it calculated and paid?
- Employer's national insurance contributions – which zones and rates apply?
- Hiring in labour – when is it lawful?
- Expense claims, subsistence and mileage – what can be paid free of withholding?
- Temporary lay-offs – which rules and pay obligations apply?
- Employees abroad or foreign employees in Norway – what applies?
- A monthly checklist for the payroll run – what has to be done, and when?
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