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Checklist for foreign workers from countries outside the EU/EEA

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

You must have an identification number

Alle som jobber i Norge, må ha et norsk identitetsnummer (d-nummer eller fødselsnummer). Når du får oppholdstillatelse, gir UDI beskjed til Skatteetaten om at du trenger et identitetsnummer. Hvis du skal være i Norge mindre enn 6 måneder, får du et d-nummer i posten. Hvis du skal være i Norge mer enn 6 måneder, vil Skatteetaten vurdere om du skal registreres som bosatt i Norge, basert på hvilken type oppholdstillatelse du har. Hvis du blir registrert som bosatt, får du et fødselsnummer i posten. Read more about D numbers and national identity numbers.

You should become an online user

Å være elektronisk bruker vil si at du kan logge deg inn på offentlige nettsider for å bruke deres tjenester. Du kan blant annet sjekke skattemeldingen, endre adresse og bestille attester på nett. Du får også skattemelding og skatteoppgjør raskere. Ikke del innloggingsinformasjon med andre. Read more about how to become an online user.

You must have a tax deduction card

A tax deduction card shows your employer how much tax they must deduct from your salary. When you have been issued a national identity number or a D number, you can become an online user and apply for a tax deduction card online. Du kan også be arbeidsgiveren din om å søke om skattekort for deg på nett. Når søknaden om skattekort er behandlet, får du et brev som viser hvor mye skatt du skal betale. Arbeidsgiveren din henter skattekortet ditt på nett. Hvis du ikke automatisk får nytt skattekort neste år, må du søke om det.

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.

Read more about the PAYE scheme.

2. The general tax scheme

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 what you owe. If you have paid too much tax, you will receive a refund.

Read more about the general tax rules.

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

Alle som jobber i Norge, har krav på et trygt arbeidsforhold. Det betyr at du har krav på lønn, en arbeidsavtale og et arbeidsmiljø som er i tråd med norske regler. I noen bransjer skal du ha minstelønn og HMS-kort som viser hvem du er og hvor du jobber. Hvis du har spørsmål om arbeidsforholdet ditt, kan du read more about your rights eller ta kontakt med Arbeidstilsynet på telefon (+47) 73 19 97 00. Du kan også besøke Arbeidstilsynet på SUA. See the Labour Inspection Authority’s opening hours at SUA.

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.

Do you have questions about working in Norway?