436895
/en/offentlig-sektor/statistikker/offinnut/kvartal
436895
statistikk
2021-03-04T08:00:00.000Z
Public sector;Public sector
en
offinnut, General government revenue and expenditure, central government, local government, taxes, duties, national insurance contributions, pension premiums, revenue by type (for example fines, fees, tolls), expenditure by type (for example disability pension, child benefit, subsidies), expenditure by function (for example health care, environmental protection, culture), public deficit, municipal accounts, municipal economy, municipal finances, net financial investments.Local government finances , General government , Central government finances , Public sector
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General government revenue and expenditure

Updated

Next update

Key figures

8.4 %

increase in government expenditure in the last four quarters

General government. Revenue and expenditure last four quarters
NOK billionChange in per cent from last year
4th quarter 20184th quarter 20194th quarter 20204th quarter 20194th quarter 2020
Revenue1 9852 0421 8432.8-9.7
Expenditure1 7061 8061 9585.98.4
Net lending280236-115
 
Expenditure in per cent of GDP48.050.657.4

See selected tables from this statistics

Table 1 
General government. Revenue and expenditure. Quarterly. NOK million

General government. Revenue and expenditure. Quarterly. NOK million
1st quarter 20202nd quarter 20203rd quarter 20204th quarter 2020
A. Revenue492 055461 907439 172450 019
Taxes on income, wealth etc126 320119 840116 057125 317
Taxes on goods and services105 182104 857111 349117 766
Capital taxes27121015
Social security contributions95 464101 44892 09897 479
Property income129 522101 32086 04475 045
Administrative fees and sales of goods and services31 94827 65630 26330 381
Current transfers3 5686 7743 3503 989
 
B. Expense439 948494 555459 818491 018
Compensation of employees132 300142 714133 494135 043
Use of goods and services67 56865 21965 13066 633
Consumption of fixed capital and R&D33 28034 13834 29634 900
Property expense6 9015 9486 0735 640
Social benefits in kind20 11619 46919 51521 746
Social benefits in cash134 399152 180140 185151 323
Subsidies16 92629 34922 97820 052
Current transfers26 01630 74225 35041 061
Capital transfers2 44214 79612 79714 621
 
C. Change in net worth from transactions (A-B)52 107-32 648-20 646-40 999
 
D. Net acquisitions of non-financial assets17 38819 84214 69420 496
Gross acquisitions of fixed assets and R&D51 97854 49055 75055 924
Consumption of fixed capital and R&D (-)-33 943-34 817-34 979-35 596
Net acquisitions of non-financial non-produced assets-647169-6 077167
 
E. Total expenditure457 336514 397474 512511 514
 
F. Net lending/borrowing (A-E)34 719-52 490-35 340-61 495

Table 2 
General government. Revenue and expenditure. Annual. NOK million

General government. Revenue and expenditure. Annual. NOK million
20162017201820192020
A. Revenue1 696 3901 800 5681 985 4002 041 9611 843 153
Taxes on income, wealth etc489 016532 160617 372619 007487 534
Taxes on goods and services389 807411 414429 961438 369439 154
Capital taxes20691734464
Social security contributions334 777344 757362 783382 782386 489
Property income363 844388 388443 837458 603391 931
Administrative fees and sales of goods and services107 713113 120119 169127 315120 248
Current transfers11 02710 63812 20314 30217 681
 
B. Expense1 516 9581 575 5751 637 7901 723 1211 885 339
Compensation of employees459 919480 538503 228527 793543 551
Use of goods and services216 707229 965239 935254 474264 550
Consumption of fixed capital and R&D107 079112 143119 317128 620136 614
Property expense24 30822 64424 32326 09824 562
Social benefits in kind72 45274 01076 03178 23580 846
Social benefits in cash478 468493 374505 260523 957578 087
Subsidies57 83859 50962 19265 55989 305
Current transfers93 50596 94599 762109 063123 169
Capital transfers6 6826 4467 7429 32244 656
 
C. Change in net worth from transactions (A-B)179 432224 993347 611318 840-42 186
 
D. Net acquisitions of non-financial assets53 66560 15668 03182 92772 420
Gross acquisitions of fixed assets and R&D165 169173 842193 933213 581218 142
Consumption of fixed capital and R&D (-)-109 265-114 530-121 855-131 280-139 335
Net acquisitions of non-financial non-produced assets-2 239843-4 048626-6 388
 
E. Total expenditure (B+D)1 570 6241 635 7301 705 8201 806 0481 957 759
 
F. Net lending/borrowing (A-E)125 766164 837279 580235 913-114 606

Table 3 
General government. Taxes and social security contributions. NOK million

General government. Taxes and social security contributions. NOK million
20162017201820192020
Taxes on income, wealth etc489 016532 160617 372619 007487 534
Taxes on income and wealth, excluding extraction of petroleum435 930439 969461 307491 941477 583
Corporate tax and national tax on individuals' income374 890366 987370 799388 278383 283
Bracket tax and tax on ground rent income44 29154 01770 61182 43176 295
Net wealth tax14 36415 74715 99717 00416 150
Tax on dividends paid to foreign shareholders2 3853 2183 9004 2281 855
Taxes on income and wealth from extraction of petroleum39 33579 132143 389114 2412 000
Ordinary income tax on petroleum revenue5 79017 63845 03334 034:
Special tax on petroleum income33 54561 49498 35780 207:
Other taxes on income and wealth n.e.c.13 75113 05912 67612 8247 952
 
Taxes on goods and services389 807411 414429 961438 369439 154
Value added tax269 216283 518296 900307 000306 000
Customs duties3 5523 5993 6553 8013 931
Taxes on petroleum extraction5 1185 2305 2975 4805 714
Taxes on motor vehicles35 67534 89133 82931 62527 266
Energy and pollution taxes24 82127 27530 58230 09328 771
Taxes on alcohol, tobacco, pharmaceuticals and gambling29 06030 28131 92431 17037 135
Real estate tax12 28513 61114 20514 74814 769
Other taxes10 08013 00813 56814 45215 568
 
Capital taxes20691734464
Taxes on inheritance and gifts20691734464
 
Social security contributions334 777344 757362 783382 782386 489
Employees' contributions137 634142 035148 477156 092160 087
Employees' contributions to the National Insurance Scheme133 387137 668143 815151 190155 070
Employees' contributions to other public insurance schemes4 2474 3674 6624 9015 017
Employers' contributions197 142202 722214 306226 690226 402
Employers' contributions to the National Insurance Scheme172 188176 094185 644196 830197 250
Employers' contributions to other public insurance schemes24 95526 62828 66329 86029 152

Table 4 
General government. Social benefits to households. NOK million

General government. Social benefits to households. NOK million
20162017201820192020
Social benefits in kind72 45274 01076 03178 23580 846
Transfers to private kindergartens20 05920 85621 63422 48523 519
Transport services4 5964 8364 9055 2165 475
Health services44 95346 61947 45548 45649 726
Other social benefits in kind2 8441 6982 0372 0772 127
 
Social benefits in cash478 468493 374505 260523 957578 087
Pensions313 209326 237342 337361 290375 647
Retirement pensions221 573231 947242 968255 147264 936
Disability pensions85 20487 97993 07999 753104 197
Other pensions6 4326 3126 2916 3896 514
Emplyment related benefits114 203114 607110 559109 229148 820
Unemployment benefits15 52314 03211 1139 45940 388
Work Assessment Allowance34 57534 38232 66629 66130 196
Vocational rehabilitation benefits00000
Sickness benefits42 59544 17645 03747 29754 093
Parental benefits19 54619 66019 53720 45121 781
Other emplyment related benefits1 9642 3572 2062 3602 361
Family related benefits19 71819 49619 12819 77320 133
Child benefit15 04315 03214 87415 75716 269
Cash benefit for parents1 5681 6491 7171 6111 550
Other family related benefits3 1072 8152 5372 4052 314
Education benefits11 14111 73712 40113 23313 276
Educational grant2 6842 7983 1793 4193 659
Converted student loans6 0596 4406 7197 0687 028
Other education benefits2 3992 4992 5042 7462 589
Social assistance benefits16 82117 79617 27916 86815 992
Municipal social assistance benefit6 2396 5947 0037 0186 758
Housing allowances3 8053 5123 6093 9824 156
Introduction benefit for immigrants3 5184 3484 2573 5393 003
Other social benefits3 2603 3412 4102 3302 075
Benefits in cash n.e.c.3 3753 5013 5553 5644 219
Patient injury compensation9869751 0101 0711 093
Compensation to victims of violence410378277270358
Other compensation arrangments354295494360413
Other benefits in cash n.e.c.1 6241 8521 7741 8642 356

Table 5 
General government expenditure by function. NOK million

General government expenditure by function. NOK million
20162017201820192020
Total expenditure1 570 6241 635 7301 705 8201 806 0481 957 759
01 General public services135 762141 319147 165160 405167 844
02 Defence48 42955 55560 36266 55668 633
03 Public order and safety35 93037 81540 68343 41943 857
04 Economic affairs174 136181 023191 282207 765264 952
05 Environment protection28 24729 19230 72232 57634 960
06 Housing and community amenities25 57025 58727 52428 99530 080
07 Health260 318270 455283 782302 716319 509
08 Recreation, culture and religion52 19256 06058 36563 12866 667
09 Education174 430183 168190 884198 716201 444
10 Social protection635 611655 557675 051701 771759 813

About the statistics

The statistics provide information on revenue and expenditure in the central and local government sectors. They include transactions classified by type and function.

Definitions

Definitions of the main concepts and variables

See Concepts in government finance statistics for definitions of variables and other concepts used in government finance statistics.

Standard classifications

The classification of revenues and expenditures is based on the framework presented in IMF’s Government Finance Statistics Manual 2014. Expenditure by function is based on UN’s The Classification of the Functions of Government (COFOG).

For use in the national accounts' supply and use tables the data are coded by industry (NACE) and product (CPA), and partly also by receiving/paying institutional sector. This material is only disseminated through the national accounts.

Administrative information

Name and topic

Name: General government revenue and expenditure
Topic: Public sector

Next release

Responsible division

Division for Public Finance

Regional level

National level only.

Frequency and timeliness

Annual and quarterly figures. Preliminary annual figures are released in February/March after the end of the reference period – and updated figures are released in May/June and in August. Quarterly figures are released approximately 75-80 days after the end of the reference period.

International reporting

Eurostat

OECD, Revenue Statistics

IMF, Government Finance Statistics Yearbook

Microdata

Microdata are stored in SAS and Oracle databases, and disseminated data are stored in the FAME database.

Background

Background and purpose

The purpose of the statistics is to provide long time series for revenue and expenditure in general government based on the international guidelines for national accounts and government finance statistics. Further, Norway is obliged to compile and report such statistics to EU’s statistical organization – Eurostat.

After comprehensive revisions in 1995 and 2012 there are comparable figures from 1978 to the present.

Users and applications

Government finance statistics are input to the national accounts. Other important users are the Ministry of Finance, the Ministry of Local Government and Modernisation, KS (the Municipalities Central Association), the Central Bank of Norway, research institutes and mass media.

Access to figures before data is released: The Ministry of Finance is granted access to imputed accrued employer contributions to the National Insurance Scheme before data is released by Statistics Norway. Publication of this material is not allowed until the figures are released by Statistics Norway.

Equal treatment of users

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.

Coherence with other statistics

In principle, the statistics are incorporated directly into the national accounts. General government revenue and expenditure can be found in central and local government tables in the non-financial sector accounts.

The budgetary central government fiscal account is published annually and quarterly. These figures are based on the Ministry of Finance’s own definitions, which deviates from the definitions used in the national accounts and government finance statistics. In addition, annual municipal accounts and county authority accounts are published according to the definitions in the Local government act.

Legal authority

The Statistics Act, §2-2.

EEA reference

Commission Regulation (EC) No 264/2000 on the implementation of Council Regulation No 2223/96 with respect to short-term public finance statistics.

Regulation (EC) No 2516/2000 on modifying the common principles of the European system of national and regional accounts in the Community (ESA) 95 as concerns taxes and social contributions and amending Council Regulation (EC) No 2223/96. Commission Regulation (EC) No 995/2001 on implementing Regulation (EC) No 2516/2000.

Commission Regulation (EC) No 1500/2000 on implementing Council Regulation (EC) No 2223/96 regarding general government expenditure and revenue.

Regulation (EC) No 1221/2002 on quarterly non-financial accounts for General Government.

Production

Population

The statistics are based on international guidelines for national accounts and government finance statistics. These are UN’s System of National Accounts 2010 (SNA2010), EU’s European System of Accounts 2012 (ESA2012), and IMF’s Government Finance Statistics Manual 2014 (GFSM2014).

The population is delimited to the institutional sector general government, as it is defined in the international guidelines. This sector consists of all government units and all non-market institutions that are controlled by central or local government units. Market based non-financial and financial corporations owned by government are not included.

ESA2012 (chapter 20) provides a comprehensive description of the general government sector.

Data sources and sampling

The principal administrative register used is the budgetary central government fiscal account collected from The Norwegian Government Agency for Financial Management. This covers a number of government units such as the Parliament, all ministries, directorates, the Norwegian Armed Forces, police and prison services, law courts, the Norwegian Labour and Welfare Service and the National Insurance Scheme.

Public hospitals, as well as the Government Pension Fund, transmit financial statements directly to Statistics Norway.

Revenues and expenditures of public universities and university colleges are collected from the Database for Statistics on Higher Education (DBH) – a database administered by the Norwegian Centre for Research Data (NSD). Other extra-budgetary accounts, such as financial statements from public research institutes, government controlled cultural institutions and various public funds, are collected individually – from the respective units’ webpage or via email.

Municipalities, county authorities, municipal companies (KF/FKF), inter-municipal companies (IKS) and joint parish councils are obliged to submit financial statements directly to Statistics Norway, via KOSTRA.

Accrued taxes on income and wealth are based on tax statistics for personal tax payers and tax statistics for companies. Government expenditures related to research and development are estimated on the basis of data collected and published by the Nordic Institute for Studies in Innovation, Research and Education (NIFU).

In principle, all accounts are included. In practice some minor accounts are not collected due to lack of resources or lack of total overview of the population.

Collection of data, editing and estimations

The classification of transactions in government finance statistics are based on information in the collected datasets. These datasets contain a classification of transactions by type. Taxes, fees and charges, interest revenue and dividends are all examples of revenue types – while wages and salaries, interest expense, transfers to other sectors and acquisitions of fixed assets are examples of expenditure types. In addition, most accounts contain a classification by function or chapter that gives details regarding the various purposes of government spending – health, education, culture, etc.

Controls consist mainly of checking that the accounts are in balance (i.e. that expenditures equal revenues plus financing). The individual accounts from public hospitals, municipalities, county authorities and joint parish councils are subject to a number of automatic checks when they are reported electronically to Statistics Norway. Remaining checks are done on a macro level and based on the applied characteristics.

When quarterly and preliminary annual figures are released, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

Seasonal adjustment

No seasonal adjustments are made.

Confidentiality

Not relevant.

Comparability over time and space

Government finance statistics are compiled in the same way, and according to the same framework, every year to ensure comparability over time. One tries to avoid substantial breaks in the time series by carrying out any large changes in connection with retroactive revisions.

For the central government minor breaks may occur, since the fiscal account's chart of accounts is often adjusted through resolutions in the Parliament. Breaks in the time series occur relatively seldom for the local government accounts, since the chart of accounts is established by the Local Government Act.

Accuracy and reliability

Sources of error and uncertainty

When quarterly and preliminary annual figures are, not all data sources are available. As a consequence, these releases are to some degree based on estimations.

For some revenue and expenditure items the specifications in the administrative registries or submitted financial statements are not good enough to satisfy the international requirements for detailing level. In addition, the chart of accounts is not always adhered to well enough.

In connection with the collected financial statements the respondents may sometimes misunderstand the questionnaires. In addition, errors can be made by Statistics Norway with regards to the classification of transactions by type or function.

Revision

When final figures are released, all accounts and other data sources are normally available and will replace preliminary figures and estimations. Taxes from the petroleum industry and gross acquisitions of fixed assets are among the items that, under normal circumstances, are revised the most from preliminary to final release.