Work in Norway

Visma Advokater assists employers and employees with issues related to working in Norway.

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Assigning employees to work in Norway

Foreign enterprises must consider a large number of issues when assigning employees to work in Norway. Visma Advokater is the professional partner that assists both foreign employers and expatriates with Norwegian compliance obligations. We also solve legal issues related to Norwegian tax and social security contribution, employment contracts and labour law as well as other relevant areas of commercial law.

 

Work in Norway – Employer’s registration and reporting obligations 

All enterprises that have employees working in Norway must obtain a Norwegian organisation number by registering with the centralised company registers.

Non-Norwegian employers that assign employees to work in Norway under a contract are normally obliged to report the contract and the employees to a particular tax office at the so-called RF-1199 form. Note that the principal of the contract is jointly responsible for fling the same report. The report is due within 14 days of the commencement of the work and failure to report may result in severe penalties.

Further, the employer is obliged to file monthly electronical reports to the tax authorities for each employee regarding the salary, the withholding tax deducted, the social security contribution, etc.

The employer must provide each employee with an annual statement that specifies the total salary, including all benefits and the tax deducted.

As a consequence of the assignment, the employer may become subject to pay Norwegian employer social security contribution and potentially also Norwegian corporate tax.

 

Work in Norway - Employee’s registration and reporting obligations

The employee must obtain a Norwegian ID-number (so-called “D-number”) and a tax deduction card. In order to obtain these, the employee must meet in person at a tax office and undergo an ID-control.

If the employee is resident in Norway for tax purposes, the person is liable for tax on his global income and capital. Persons not resident in Norway are generally only liable to tax on income from sources in Norway, including salary from work performed in Norway.

Based on the reports filed by the employer the tax office will normally submit a pre-completed individual tax return in March in the year after the income year. The employee must review the tax return and correct the return by claiming deductions or corrections.

In Norway, salary is taxed at progressive rates of up to 38.52 %. In addition, all members of the Norwegian social security system must pay 8.2 % in employee social security contribution. 

Work in Norway?

Important topics to consider for both the employer and the expatriate:

  • Resident permit

  • Employer’s registration of a contract and of an employee

  • Employee’s application for a tax deduction card

  • Norwegian ID-number application and identity check

  • ID-card for construction workers

  • Payroll routines and salary withholding tax compliance

  • National Insurance Scheme and social security contribution

  • Individual income tax computations and tax equalisation

  • Filing of individual tax return

  • Labour law

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Download our free info sheet for a general overview of the most important topics to consider when assigning employees to work in Norway.

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What du you need?

 

Work in Norway - Expats

Legal services for expats

Visma has substantial practice with services for expats and can take care of all your obligations towards Norwegian authorities.

 

 

Work in Norway - Payroll

Payroll in Norway

Visma’s payroll services are customized to fit the needs of all type of companies. The services include calculation of payroll and tax.

 

 

Work in Norway - Labour law

Labour law

The laws governing employment relations apply to all work performed in Norway. Visma has lawyers that specialize in labour law.

 

 

Work in Norway - why consultant

Why use a tax consultant when assigning employees to work in Norway?

When personnel are supplied to work in Norway, the contractor, the subcontractor and the principal are joint and equally responsible for the withholding of taxes and the payment of contributions to the Norwegian National Insurance Scheme.

It involves time-consuming investigations to become acquainted with the relevant regulations and laws. If you get an audit inspection, even the smallest error can lead to penalties or fines both for your company and your employees.

When you let Visma take care of the reporting obligations related to Norwegian activity including payroll services, you are guaranteed a correct assessment for the Norwegian Tax Authorities. You do not have to worry about choosing the correct deductions or worry about recent changes in law regulations.

Personal tax return

Let Visma be your subscriber of online tax return services. The fee for the services is NOK 3 900 + 25 % VAT. If you pay by card upon ordering the service, we grant a discount of NOK 300.

Please complete and enclose the forms "Information for tax return" and "Power of attorney" that you find on our ordering page (button below). For supplementary information that could affect your Norwegian tax calculation, please use the "notes" box to explain.

As soon as your tax return is finalized and sent, we will mail you a copy of the documents including a drafted tax calculation. For any questions related to the tax return and/or the information you receive, please do not hesitate to contact us. The closing date for submitting tax returns for 2015 is April 30, 2016. Please forward all documentation well ahead of this deadline.

          

For any questions related to work in Norway

Contact Visma for a non-binding review.

You can also reach us by phone(+47) 55 29 90 00.

Registered in Norway

 

Work in Norway Contact