September 08, 2022
The reporting obligation occurs regardless of the place of payment of tax advances. Taxation of an employee in Norway depends on the length of his stay and on the provisions of the Convention on the avoidance of double taxation - more here.
This solution was offered to foreign workers in Norway who came here for the first time. It assumes "flat" taxation of 25% of all components of the employee's remuneration. The employee does not have to send his settlement to the tax office, thus there is no possibility of deductions. More about withholding tax (kildeskatt) in our article and on the website of the Norwegian tax office - Skatteetaten
These are not all the obligations and regulations for employers and employees in Norway!
Novum, as an authorized accounting office in Norway , tries to be up to date with all changes and current regulations in Norway. Follow our blog and social media. And if you have particularly complicated questions, please contact us:
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Arbeidsgiveravgift - employee's social security fee, it is the employer's expense
Forskuddstrekk - advance income tax payment
Skatteetaten - the tax office
Skattefritak - tax exemption
Skattekort - tax card
Skattetrekkskonto - an account intended only for making advance payments for employee tax
We go back to the ABC of every employer sending employees to Norway. In this article, we write about the POSTING of employees, not about business trips to Norway.
In the first part of our article you can read about:
In the first part of our article you can read about:
- Mandatory reports for foreign employers in Norway
- Withholding tax for foreign workers in Norway
- Additional employee reporting on the RF-1198 form
Mandatory Reports to Norwegian authorities
Employees posted to work in Norway must be registered in the Norwegian tax system. That is why every foreign employer is obliged to register their activity in Norway, e.g. in the form of a branch (more about a branch of a foreign company in Norway here).
After registering a branch, an employer in Norway is obliged to report to the Norwegian tax office (Skatteetaten):
After registering a branch, an employer in Norway is obliged to report to the Norwegian tax office (Skatteetaten):
- employee wages for the period of work in Norway
- advance payments for the employee's income tax
- employer's social security contributions
The reporting obligation occurs regardless of the place of payment of tax advances. Taxation of an employee in Norway depends on the length of his stay and on the provisions of the Convention on the avoidance of double taxation - more here.
Withholding tax for foreign employees working in Norway
This solution was offered to foreign workers in Norway who came here for the first time. It assumes "flat" taxation of 25% of all components of the employee's remuneration. The employee does not have to send his settlement to the tax office, thus there is no possibility of deductions. More about withholding tax (kildeskatt) in our article and on the website of the Norwegian tax office - Skatteetaten
RF-1198, reporting of foreign employees to the Norwegian tax office
Every employee working in Norway, regardless of the nature or duration of the assignment, must be registered on the RF-1198 form. The exceptions are jobs that the employer carries out for private persons and contracts for less than NOK 20,000.
The report includes the employee's personal data and sends a copy of the identity document. An important information for the office is to provide the starting and ending dates for each reported employee. It is on this basis, among others, that the Norwegian tax office is able to assess the taxation of a foreign worker in Norway.
In the next article you will read about:
The report includes the employee's personal data and sends a copy of the identity document. An important information for the office is to provide the starting and ending dates for each reported employee. It is on this basis, among others, that the Norwegian tax office is able to assess the taxation of a foreign worker in Norway.
In the next article you will read about:
- employees' taxation,
- tax deduction card,
- social security contributions paid by the employer
These are not all the obligations and regulations for employers and employees in Norway!
Novum, as
#Novum
Arbeidsgiveravgift - employee's social security fee, it is the employer's expense
Forskuddstrekk - advance income tax payment
Skatteetaten - the tax office
Skattefritak - tax exemption
Skattekort - tax card
Skattetrekkskonto - an account intended only for making advance payments for employee tax
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