How Is Overtime Paid in Norway? Mertid and Overtid

Are you working longer than your schedule states and wondering whether the extra hours should be paid with a special supplement? In Norway, the way they are settled depends, among other things, on whether the additional work is treated as mertid or statutory overtime.

In this article, we explain the difference between these terms, show how overtime pay is calculated, and discuss the rules for taking time off. We present the regulations in force in 2026.

What is the difference between mertid and overtid?

First, it is important to distinguish between two concepts. Mertid is a term used in practice for additional work, referred to in legislation as merarbeid. It means work beyond the hours stated in your contract, but still within the statutory limits for ordinary working hours.

Overtid means statutory overtime, meaning work beyond the limits for ordinary working hours set by Norwegian regulations. The main limits are:

• 9 hours within 24 hours,
• 40 hours within 7 days.

In certain shift, night and Sunday work arrangements, the weekly limit is 38 or 36 hours. A valid agreement on averaging working hours may also change how ordinary hours are distributed, so you should always check your contract and the applicable schedule.

For example, if your contract states 7 hours and 45 minutes per day and you work 8 hours and 30 minutes, the extra 45 minutes is generally mertid. Statutory overtime begins after exceeding 9 hours, unless your contract or collective agreement provides for a more favourable arrangement.

The distinction is especially important for part-time work. An additional shift up to the statutory ordinary working time limit is usually mertid. Only work beyond the applicable limit becomes overtid.

How much must an employer pay for overtid?

For every hour classified as overtid, you are entitled to:

• your normal pay for one hour of work,
• a supplement of at least 40% of the agreed hourly rate.

The minimum total payment is therefore 140% of your regular gross hourly rate. This follows from the rules set out in the Working Environment Act, section 10-6. The employer and employee cannot validly agree on a supplement lower than the statutory 40%.

Overtime pay = hourly rate + at least 40% of the hourly rate

If you earn NOK 250 per hour, the calculation is as follows:

• regular pay: NOK 250,
• 40% supplement: NOK 100,
• total for one overtime hour: NOK 350 gross.

An employment contract or collective agreement may provide higher supplements. A comparison at an hourly rate of NOK 250 looks like this:

There is no general statutory rule that every overtime hour at night, on a Sunday or public holiday must be paid with a 100% supplement. Higher rates for such hours must result from a contract or collective agreement.

Overtime with a fixed monthly salary

A fixed monthly salary does not remove your right to overtime pay. The method for converting your salary into an hourly rate should follow from the contract or collective agreement. The regulations do not specify one universal monthly salary divisor for all employees and industries.

The contract may provide for a fixed salary component covering a specific number of overtime hours. However, it must clearly state which part of the payment is regular salary and which part is overtime pay. The amount allocated to overtime must cover at least the actual statutory entitlement.

A general clause stating that "the salary includes all overtime" does not deprive you of the statutory minimum.

Time off, tax and feriepenger on overtime

Taking overtime as time off

You and your employer may agree in writing that you will take all or part of your worked overtime as time off. A verbal arrangement does not meet the written form requirement.

The mandatory supplement cannot be replaced with time off. For one overtime hour, you can therefore receive:

• one hour of time off instead of regular pay for that hour,
• a monetary supplement of at least 40% of the hourly rate.

We discuss the detailed rules for settling a time bank in the article Time bank and time off in lieu - what are the rules?

Tax on overtime pay

Overtime pay is ordinary taxable gross remuneration. Your employer shows it on your payslip, reports the number of hours, and withholds tax in line with your skattekort (tax card).

There is no separate "overtime tax". A higher deduction on your payslip may result from advance tax calculation rules or an increase in your annual income. Tax withheld during the year is not the same as the final tax determined in the annual tax assessment.

If you are taxed under PAYE, known as kildeskatt, we discuss the rules of this system in the article PAYE tax at 25% - who benefits from it?

Feriepenger on overtime

Pay for worked overtime generally forms part of the basis on which feriepenger (holiday pay) is calculated. You can read more about the calculation basis and payment dates in the article Feriepenger - the most important rights and rules.

When is overtime permitted and how can you check the settlement?

Overtime may be ordered where there is a special and time-limited need. It cannot be a permanent method of organising work. The basic limits without additional agreements or permits are as follows:

Overtime limits may be extended based on an appropriate written agreement in a company covered by a collective agreement or a permit from Arbeidstilsynet. Work beyond the basic limits requires the employee's consent in each specific case.

As a rule, you are also entitled to at least 11 consecutive hours of rest within 24 hours and 35 hours of rest within 7 days. If work is extended by more than 2 hours after ordinary working hours end, you are entitled to at least a 30-minute break counted as working time.

You may request exemption from additional work and overtime for health reasons or important social reasons, for example because you need to care for a young child.

Who may be exempt from overtime rules?

Working time rules and the statutory supplement may not apply to people in genuinely managerial or particularly independent positions. What matters is the actual scope of responsibility and freedom to determine working hours and how work is performed, not the job title itself.

A flexible schedule, working from home or independently carrying out tasks are not sufficient to apply the exemption. If the position has been incorrectly classified, you retain the right to overtime settlement.

How can you check your pay?

The employer is required to keep up-to-date records of actual working hours, including for employees with a monthly salary. Keep the following yourself:

• your employment contract and current schedule,
• your own record of work start and finish times,
• messages concerning additional shifts,
• printouts or photos from the time registration system,
• payslips and bank transfer confirmations.

If overtime has not been paid, report the discrepancy to your employer in writing. We describe the next steps in the article What should you do if your employer in Norway does not pay your wages? If you need specific assistance, we will be happy to prepare a demand for payment for you or help you recover amounts owed by a former employer.

FAQ - frequently asked questions

Summary

• Mertid means work beyond your contractual hours but within the statutory limits for ordinary working hours. It is generally paid at the regular rate.
• For overtid, you are entitled to regular pay plus a supplement of at least 40%, meaning a total of at least 140% of the hourly rate.
• Overtime can be taken as time off based on a written agreement, but the employer must still pay the mandatory supplement.
• A contract or collective agreement may provide more favourable rates, for example supplements of 50% or 100%.

If you need help settling overtime in Norway, call us: +47 21 38 38 21. We are available Mon.-Fri. 9:00 - 21:00 and will be happy to help!

Article author: Marcin - marcin@efirma.no