Work in Norway

Visma assists both the employer and the employee with issues related to work in Norway.

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Assigning employees to work in Norway

Foreign companies must consider a large number of issues when assigning employees to work in Norway. Visma is the proffessional 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 - Information for the employer

All employees must be registered in the the NAV State Register of Employers and Employees (Aa-registeret) if the employment lasts for more than seven days with at least four hours of work per week. The registration must be updated upon any changes in the employment, including working hours, title and workplace.

If a Norwegian company or a public body contracts a company resident abroad, this company as well as the foreign company are jointly obliged to file reports regarding the foreign company and the employees contracted to complete the assignment. The foreign company is further obliged to provide information about the employees used during this contract. The reporting is done by submitting form RF-1199 to the tax authorities.

You have to report immediately and no later than 14 days from the commencement of the work. Failure to report by this deadline, may result in a fee.

Every month, the employer is obliged to report the the salary of the period, tax deducted, and social security contribution to the tax authorities. At the end of the year, an annual report must be sent to the tax collector. The employer may, however, apply for an exemption from the reporting requirements and be granted longer reporting intervals.

The annual statement of pay specifies the total salary, including all benefits, paid to the employee during the year, and the tax deducted. The employer is obliged to send a copy of the statement of pay to the employee, in addition to the report submitted to the tax collector. These reports must be submitted by the beginning of January the subsequent year.

 

Work in Norway - Information for the employee

The employee must obtain a Norwegian ID-number (“personnummer” or “d-nummer”), and a tax deduction card. The tax deduction card must be picked up personally, by the employee, at a specified local tax office.

If an employee is resident in Norway for tax purposes, the person is liable for tax on their global income and capital. Persons not resident in Norway are generally only liable to tax on income from sources in Norway.

The employee will receive the annual pay statement from the employer by January the year after the working year. This statement shows the total salary, including all benefits, that was paid to the employee, in addition to the tax deducted.

The general income tax in Norway is 25 %. If the employee earns more than a certain amount, the person must also pay an additional surtax depending on the income. All members of the national social security system must pay 8,2 % in 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

Download now:

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

Work_in_Norway Download

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