Norway has long been the primary destination for Polish workers in Scandinavia – and although it is not in the EU, its pensions operate with Polish ones as in the Union: the same coordination rules apply through the EEA, periods accumulate, and the Norwegian pension flows to Poland without deductions "for living abroad." You just need to know the numbers (the value of G increased from May 1, 2026, to 136,549 NOK), one tax (15% kildeskatt at source – with a loophole for EEA residents) and one institutional curiosity: a paper leveattest, which NAV monitors closely. All of this is based on information from NAV and Skatteetaten.
How the Norwegian Pension Works (alderspensjon)
- New system (born 1963+): every year, 18.1% of income (up to a cap of 7.1 G) goes to your "pension account" (pensjonsbeholdning). Withdrawals can be made flexibly from age 62 to 75 – before age 67 only if the accumulated funds are sufficient for a minimum; you can work and withdraw without any deductions. Older generations (before 1954) – the old point system, intermediate – mixed.
- Minimum contribution period: 5 years of membership in folketrygden – and this is where the EEA comes in: Polish periods (and from other EEA countries) accumulate with Norwegian ones, so even shorter work in Norway grants the right to a proportional pension.
- Amounts for 2026: G (grunnbeløp) from May 1, 2026, = 136,549 NOK (+4.9%); guaranteed pension (garantipensjon) – approximately 235,000–254,000 NOK annually with a full 40-year residency period, proportionally less with a shorter period; plus an adjustment for the expected lifespan of the cohort (levealdersjustering).
- Ongoing reform: from the 1964 cohort, the age thresholds (62/67/75) will gradually increase by ~one month per cohort ("normert pensjoneringsalder") – when planning, check your cohort on nav.no.
Employee Pension (OTP) – the second pillar often forgotten
Every Norwegian employer has contributed to your mandatory employee pension plan (OTP). After finishing work, the funds remain in Norway as pensjonskapitalbevis / in your egen pensjonskonto – you cannot withdraw them upon leaving; withdrawals can start at the earliest from age 62, spread over a minimum of 10 years (and at least until age 77). Lost accounts from various jobs can be found in the norskpensjon.no search engine – a mandatory step before returning to Poland. The private AFP (union supplement) has its own strict eligibility conditions (7 of the last 9 years with an employer with an agreement) – if you are close to 62, check your entitlements before changing jobs.
Application: one, in the country of residence
You live in Poland
You submit your application to ZUS (the designated unit for Nordic matters is the ZUS branch in Szczecin – confirm when applying), providing all periods of work and residence abroad after age 16; ZUS forwards the application to NAV. NAV warns: processing foreign cases takes up to ~6 months. NAV helpline for those living abroad: +47 55 55 33 34.
You live in Norway
You apply (also for the Polish pension – NAV will forward it to ZUS) through the Din pensjon portal on nav.no (BankID login) – with a forecasting calculator.
Document periods in advance
Collect årsoppgaver, contracts, and confirmations of membership in folketrygden – NAV will request documentation after receiving the application, and no one will recreate gaps for you.
Payments to Poland: kildeskatt and formalities
| Topic | Rules |
|---|---|
| Transfer | EEA pension flows to Poland without reductions "for living abroad" (the guaranteed part – proportionally to the residency period). |
| Withholding tax | Norway deducts 15% kildeskatt from pensions for non-residents (without a tax-free amount) – this includes NAV benefits and employee pensions. Loophole for EEA residents: if at least 90% of your income is taxable in Norway, you can choose the regular Norwegian settlement with deductions – with a low pension, this often results in less than 15%. |
| On the Polish side | Since 2021 (MLI) the proportional deduction method: you report the Norwegian pension in PIT-36 with attachment ZG and deduct the Norwegian tax. The bank in Poland may additionally deduct 9% NFZ contribution from the foreign pension – confirm with the bank and NFZ. |
| Leveattest | NAV annually randomly checks selected countries with a life certificate: the form arrives at the beginning of April, is paper-only, with a deadline of about 2 months (in 2026: until June 7) and requires a signature from two adult witnesses or an official certification; no response = suspension of payment. Poland was not included in the 2026 round, but countries change every year – respond to every letter from NAV. |
| Reverse direction | ZUS pension for a resident of Norway is taxed in Norway (country of residence) with a credit for Polish tax – settled in the Norwegian skattemelding. |
Checklist for everyone with Norwegian experience: (1) check your accounts on norskpensjon.no and in Din pensjon – even before returning to Poland; (2) keep documentation of periods (årsoppgave, contracts); (3) submit your pension application once, in the country of residence; (4) after approval: decide between 15% kildeskatt and the regular Norwegian settlement (90% rule); (5) send leveattest on time – on paper, without courier; (6) tax settlements between countries in more detail – in the guide on taxes between Norway and Poland.
Sources
| Source | Type | Status / Credibility |
|---|---|---|
| NAV: alderspensjon (rules, 5 years, 62–75) | Official site | Primary source |
| NAV: grunnbeløp (G = 136,549 NOK from 1.05.2026) | Official site | Primary source |
| NAV: pension with EEA periods (accumulation) | Official site | Primary source |
| NAV: application when living abroad | Official site | Primary source |
| NAV: leveattest (life certificate) | Official site | Primary source |
| NAV: Din pensjon | Official service | Primary source |
| Skatteetaten: kildeskatt 15% on pensions | Official site | Primary source (except EEA 90%) |
| podatki.gov.pl: MLI (Norway – credit from 1.01.2021) | Official site | Primary source |
| ZUS: submitting an application (EU/EFTA countries) | Official site | ZUS |
| Norsk Pensjon: pension account search engine | Industry service | Official portal of the pension industry |
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