Checklist for foreign workers from EU/EEA-countries

This is what you have to do when you’re going to start working in Norway.

You must have a registration certificate

If you are going to stay in Norway for more than 3 months, you must register and get a registration certificate from the police.

You must have a tax deduction card

A tax deduction card shows your employer how much tax they must deduct from your salary. To get a tax deduction card for the first time, you must book an appointment with the Tax Administration. When your application for a tax deduction card has been processed, you will receive a letter that shows you how much tax you must pay. Your employer retrieves your tax deduction card online.

If you do not automatically get a new tax deduction card next year, you must apply for a tax deduction card online.

You must report a move to Norway

If you are going to stay in Norway for more than 6 months, you must report a move to Norway when you go to your appointment with the Tax Administration. If your report of a move to Norway is approved, you will be registered as resident in Norway and you will be sent a national identity number by post.

You must have an identification number

Everyone who works in Norway must have a Norwegian identification number (D number or national identity number).

If you are going to stay in Norway for less than 6 months, you will be issued a D number when you apply for a tax deduction card. If you are going to stay in Norway for more than 6 months and are registered as resident, you will receive a national identity number by post.

You must choose how to pay tax

As a foreign worker in Norway, you can choose between two different ways of paying tax: a simplified tax scheme and taxation under the general tax rules. There may be a big difference in how much tax you have to pay under the two schemes. You must check which scheme is most profitable for you.

1. Simplified tax scheme

Most foreign workers who are new in Norway will automatically become part of a voluntary tax scheme called PAYE (Pay As You Earn) when they apply for their tax deduction card. Under this scheme, you are taxed at a fixed percentage that your employer deducts from your salary. You cannot claim any deductions. The next summer, you will receive a receipt for PAYE tax that shows how much salary and tax your employer has reported to the Tax Administration.

If you do not want to join the PAYE scheme, you can opt out of the scheme and pay tax according to general tax rules. You can opt out when you apply for a tax deduction card, by changing your tax deduction card or by logging in to the Tax Administration’s website. If you opt out of the PAYE scheme, you cannot re-join the scheme later that same year.

2. General tax rules

Under the general tax rules, tax is calculated according to a tax rate that varies based on how much you earn during the year. You may be entitled to deductions. When you are taxed under the general tax rules, you will receive a tax return in March or April every year. The tax return is meant to show what you owned and earned in Norway and abroad in the previous year.

If you are an online user, you will receive an SMS or email when the tax return is ready. If you are not an online user, you will receive the tax return by post. You are responsible for checking that the amounts stated in the tax return are correct. If everything is correct, you do not have to do anything. If you make any changes, you must submit your tax return by 30 April.

After you have received your tax return, you will receive a tax assessment notice. The tax assessment notice will show whether you have paid too much or too little tax. If you have paid too little tax, you must pay back what you owe. If you have paid too much tax, you will receive a refund.

You must check that you receive what you are entitled to as an employee

Everyone who works in Norway is entitled to safe working conditions. This means that you are entitled to a salary, a written employment contract and a safe working environment in accordance with Norwegian rules. In some sectors, there is a minimum wage and you must carry an HSE card that shows who you are and where you work.

If you have questions regarding your employment, you can read more about your rights or call the Labour Inspection Authority at (+47) 73 19 97 00. You can also visit the Labour Inspection Authority at the Service Centre for Foreign Workers (SUA). See the Labour Inspection Authority’s opening hours at SUA.

You should become an online user

When you are an online user, you can log in to public authorities’ websites and use their services. You can, among other things, check your tax return, change your address and order certificates online. You will also get the tax return and the tax assessment quicker.

If you are going to stay in Norway for less than 6 months, you will get help to become an online user when you attend your appointment with the Tax Administration to apply for a tax deduction card. If you are going to stay in Norway for more than 6 months, you must become an online user after you receive your national identity number in the post.

You must keep us updated regarding where you live

You must notify the Tax Administration of where you live in Norway. If you want your post sent to an address other than your registered address, you must register a postal address. You must also remember to write your name on your letter box, so that your post reaches you. If you have a national identity number, you must also remember to notify us when you move from Norway to another country.

Change your address and read more about moving on the Tax Administration’s website.