Norwegian identification numbers

Et identitetsnummer er et unikt nummer som bekrefter identiteten din. I
Norge bruker vi identitetsnummer for å identifisere personer som har en
tilknytning til landet. En rekke offentlige og private virksomheter krever at du
har et norsk identitetsnummer for å få tilgang til deres tjenester. Du må for
eksempel ha et norsk identitetsnummer for å kunne åpne en bankkonto.

There are two different kinds of identification numbers in Norway: D numbers and national identity numbers.

The D number

A D number will often be relevant when you have a temporary connection to Norway. This could be when you’re working in Norway for a few months. If you do not already have a national identity number, you’ll be issued a D number when you apply for a tax deduction card.

The national identity number

A Norwegian national identity number is a unique identification number that will remain the same all your life. You can receive a national identity number if you have a right of residence and you’re going to live in Norway for six months or more. If so, you must report a move to Norway to the Tax Administration. If your report of a move is approved, you’ll receive a national identity number.

The national identity number gives you access to all services in Norway, while a D number gives you access to most services in Norway.

Do you want to learn more?

Read more about the identification numbers (skatteetaten.no).

Moving to Norway

You must tell us you have moved to Norway if you intend to live in Norway for six months or more.

Then you must fill in the form Notification of a move to Norway. You must also submit supporting documents that show that you have a right of residence in Norway, and that you’re going to live here for six months or more. Such supporting documents can, for example, be an employment contract, and either a tenancy agreement or a house purchase contract.

If you have an electronic ID, you can submit the notification of a move online and upload the necessary supporting documents before your appointment with the Tax Administration. This will make the case processing quicker when you attend your appointment. Alternatively, you can bring the supporting documents and the form to your appointment.

Report a move to Norway (skatteetaten.no).

• If your report of a move to Norway is approved, you’ll be registered as resident in Norway. Then you’ll receive a national identity number.
• If your report of a move is not approved, you will not receive a national identity number. You’ll continue to use your D number.

Moving within Norway

If you move to a new address in Norway, you must report the move to the Tax Administration. We must have your correct address to be able to send you important information.

• If you have a national identity number, you can report a move to a new address to the Tax Administration and Posten (the Norwegian postal service) at the same time.
  Report a move (skatteetaten.no)
• If you have a D number, you can change your address at skatteetaten.no.
  Change your adress (skatteetaten.no).

Tax in Norway

Why do we pay tax?

The welfare benefits we have, such as schools, hospitals and elderly care, cost money. We all contribute to our welfare benefits by paying tax.

The tax deduction card

Everyone who works in Norway must have a tax deduction card. The tax deduction card shows your employer how much tax they must deduct from your salary. Your employer will retrieve your tax deduction card directly from us by using your Norwegian identification number.

The taxation system

As a foreign worker in Norway, you can choose between two different ways of paying tax:

• through the PAYE scheme
• through the general tax scheme

There may be a difference in how much tax you pay in the two tax schemes. You must check which scheme suits you.

The PAYE (Pay As You Earn) 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’re taxed at a fixed percentage that your employer deducts from your salary. This means that you’ve already paid your tax when you receive your salary. You should still check that your employer deducts tax according to the percentage rate specified on your tax deduction card. In the year after you worked, you’ll receive a receipt for PAYE tax that shows how much salary and tax your employer has reported to the Tax Administration.

You can choose to opt out of the PAYE scheme. Then you’ll join the general tax scheme instead.

Read more about the PAYE scheme and how to opt out (skatteetaten.no)..

The general tax scheme

There are three steps in the general tax scheme:

1. You apply for and receive a tax deduction card.
2. You receive the tax return and check it.
3. You receive your tax assessment notice.

The tax return is an overview of what you earned and owned last year, both in Norway and abroad. We’ll send you a pre-filled tax return every year in March or April.

We ask that you check that the information in it is correct. If there are errors, please correct them and submit the tax return. We use the information in your tax return to calculate your final tax.

After we and you have checked that the information in your tax return is correct, you’ll get a tax assessment notice. This is the calculation of how much tax you must pay

• If you’ve paid too much tax, you’ll receive a refund.
• If you’ve paid too little tax, you must pay what you owe.

Read more about the general tax scheme (skatteetaten.no).

Find out which scheme is most profitable for you

You can use the tax calculator to calculate how much tax you’ll pay in the two schemes.

Fill in a bit of information about yourself and tick the box to indicate that you want to calculate PAYE tax. If you have a national insurance exemption, you must tick the box for this. Then we’ll estimate the tax you’ll pay in both tax schemes.

Try the tax calculator (skatteetaten.no).

Get an electronic ID

• With an electronic ID you confirm who you are in a secure way when using online services from both public and private providers.
• Among other things, you can submit applications, check and submit your tax return, log in to your online bank, sign contracts, change your address, and book a doctor’s appointment.
• You must have a Norwegian identification number (national identity number or D number) to get an electronic ID.
• There are several types of electronic IDs. The two most common ones are BankID and MinID.

BankID

You can use BankID to access online banks and online public services. To order BankID, you must contact your bank. When you have activated BankID, you can start using it.

MinID

With MinID, you can log in to public services online. To get MinID, you must first order an activation letter. It’ll take a couple of days before you receive it in the mail at the address you’ve registered with the Tax Administration. When you’ve received the activation letter, you must follow the instructions in the letter.

Order the activation letter (difi.no)..

Do you want to learn more?

Read more about electronic IDs. 

Protect your electronic ID

Do not share your electronic ID with other people

Keep your login information completely private – you’re the only one who should use it. When using your electronic ID, you must identify yourself with a personal code or password, often combined with a one-time code. Do not share this information with your employer, friends, or others. If others gain access to your electronic ID, they can misuse it to, for example, buy goods, take out loans, or enter into agreements in your name.

Use your private email address and phone number

Use your private email address and your own phone number when you log in.

Do not lend your phone or computer to others

Only you should have access to your device while you’re logged in.

React quickly if you suspect misuse

If you believe that your electronic ID has been misused, you must contact your ID provider for guidance. You must also consider whether you should report the matter to the police. Please note that as long as your electronic ID is active, you may become a victim of fraud. This applies even if you no longer use your electronic ID.

Blocking or deleting your electronic ID

MinID: +47 80 03 03 00
BankID: Contact your bank
Buypass: +47 22 70 13 00
Commfides: +47 21 55 62 80

Find more information at difi.no.

Select MinID, BankID, Buypass, or Commfides for help to block or delete your electronic ID.

Your rights

When you work in Norway, you’re, among other things, entitled to:

• a written employment contract
• minimum wage in some sectors
• holidays and holiday pay
• overtime pay if you work overtime

Read more about your rights. 

Do you need help?

If you have any questions about your rights, you can contact the Labour Inspection Authority.

If you have any questions, the Labour Inspection Authority has representatives that can help you at the Service Centre for Foreign Workers (SUA) in Oslo, Bergen, Trondheim or Stavanger. You do not need to book an appointment before you visit, but you should

You can contact the Labour Inspection Authority in several languages via a contact form. You’ll find the contact form on knowyourrights.no.

You can also call the Labour Inspection Authority (+47) 73 19 97 00.

If you lose your job or become ill

You may be entitled to sickness benefits from the Labour and Welfare Service (Nav) if you become ill. You may be entitled to unemployment benefit from Nav if you lose your job or are laid off.

Read more at nav.no. 

Join a trade union

A trade union is an organisation that works on your behalf. It negotiates wages, working hours and holidays for you. It can also offer legal help if you come into conflict or have problems at work. Trade unions also offer benefits such as discounts on insurance, interest on loans and mobile phone subscriptions. You pay a fixed amount every month to be a member of a trade union.

The Labour Inspection Authority recommends that everyone join a trade union. In Norway, there are four main organisations: LO, Unio, Akademikerne, and YS. Most trade unions are part of one of these four organisations.