As from 1 June 2021, the Norwegian Tax Administration will determine whether an enterprise is s covered by the Act on Mandatory Occupational Pensions and may require employers to establish a pension scheme for their employees. As from the same date, the Norwegian Tax Administration will have the opportunity to charge coercive fines it the employer does not fulfilled the obligation to establish a pension scheme.
As from 1 June, all inquiries concerning whether an enterprise fulfils its obligation under the Act on Mandatory Occupational Pensions must be directed to the Norwegian Tax Administration. As from the same date, the Norwegian Tax Administration takes over responsibility for following up the cases that Finanstilsynet has not closed.
More information can be found on the Norwegian Tax Administration's website: