August 05, 2024
Do you have questions? Unsure if your company has access to forms RF-1198 and RF-1199? Contact us!
Consultants at Novum Økonomi AS have been reporting their clients' employees to the Norwegian Tax Administration (Skatteetaten) for many years. Initially, this process was done on paper using traditional mail. Today, reports are submitted electronically. Here is what you need to know about this important aspect of operating foreign company branches in Norway.
Important! Without submitting these forms, your employees will not receive a personal number/temporary personal number. It will be impossible to issue them identification badges in the construction and cleaning industries or to correctly calculate their wages. Remember! Reporting employees to the Tax Administration is one of the basic duties of a foreign employer in Norway.
Form RF-1198: Reporting Foreign Employees
Form RF-1198 is used to report foreign employees working in Norway to Skatteetaten (the Norwegian tax authority).
Who reports?
The responsibility for reporting employees on form RF-1198 lies with the employer, that is, the NUF. Each branch of a foreign company operating in Norway must report its employees in accordance with Norwegian regulations. The report is not dependent on the type of contract. Both employees working on "work" contracts (entreprise, fixed price) and "hiring" contracts (utleie av arbeidskraft, hiring out labour) must be reported.
When to report?
Reports must be submitted by the 5th day of the month following the month in which the work began or payment was made. If the work started after the 20th day of the month, the reporting deadline is extended to the 15th day of the following month.
Where to report?
Form RF-1198 can be submitted electronically via the Altinn portal, which is Norway's system for submitting various official forms.
Form RF-1199: Register of Contracts (Oppdragsregister)
Form RF-1199 concerns the reporting of contracts and assignments carried out by NUF in Norway. The contract register, or oppdragsregister, helps monitor and control the activities of foreign companies in Norway.
Who reports?
Form RF-1199 is usually submitted by the Norwegian client. Sometimes the assignment is reported by the NUF. Assignments from private individuals and those amounting to less than 20,000 NOK are not reported.
When to report?
As with RF-1198, form RF-1199 must be submitted by the 5th day of the month following the start of the assignment, or if the assignment started after the 20th day of the month, by the 15th day of the following month.
Where to report?
The RF-1199 form is also submitted via the Altinn portal.
Key Data to Report
In both forms, it is crucial to provide accurate information about employees and assignments. The most important data includes:
- Employee data: name, identification number (D-number or Fødselsnummer), start date of work.
- Employer data: name of NUF, organizational number, address.
- Assignment details: description of the assignment, place of work, start and end dates of the assignment.
- Wages and working hours: information about the amount of wages and the expected working hours.
Do you have questions? Unsure if your company has access to forms RF-1198 and RF-1199? Contact us!
Author: Anna Korpalska
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