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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 a residence permit

You must apply for a residence permit before you can start working.

You must have an identification number

Everyone who works in Norway must have a Norwegian identification number (D number or national identity number). During your appointment to apply for a residence permit, the police will let the Tax Administration know that you need a Norwegian identification number.

If you’re going to stay in Norway for less than 6 months, you’ll get a D number by post. If you’re going to stay in Norway for more than 6 months, the Tax Administration will decide whether you’re going to be registered as resident in Norway. This is dependent on the type of residence permit you have. If you’re registered as resident, you’ll receive your national identity number by post.

You should become an online user

When you’re an online user, you can submit applications and receive letters from the Tax Administration, the police, UDI and other public services online. You can also log in and see your income and how much tax your employer has deducted from your salary. Learn how you can become an online user.

You must have a tax deduction card

A tax deduction card is an electronic document that shows your employer how much tax they should deduct from your salary. If you’re an online user, you can apply for a tax deduction card online. Your employer can apply for a tax deduction card on your behalf, or you can submit an application by post.

When your application for a tax deduction card has been processed, you’ll receive a tax deduction notice from the Tax Administration. The tax deduction notice shows you how much tax your employer should deduct from your salary. Your employer will retrieve your tax deduction card online by using your Norwegian identification number.

You must choose how to pay tax

As a foreign employee in Norway, you can choose between two ways of paying tax. You must check which way is most profitable for you.

1. Simplified tax scheme

Most new foreign workers in Norway automatically become part of a simplified tax scheme called PAYE (Pay As You Earn). Under this scheme, you’re taxed at a fixed percentage that your employer deducts from your salary. You’ll receive a receipt for PAYE tax in August that shows how much salary and tax your employer has reported to the Tax Administration for the work you did last year.

If you do not wish to pay tax according to the PAYE scheme, you can opt out of the scheme and instead pay tax according to general rules. You can opt out when first applying for a tax deduction card, or later in the income year by changing your tax deduction card. It’s not possible to re-join the scheme.

2. General tax rules

General tax in Norway is calculated according to a tax rate that varies based on how much you earn during the year. If you pay tax according to the general rules, you’ll receive a tax return in March/April in the year after the income year. The tax return is, amongst other things, a summary of your income.

If you’re an online user, you’ll receive your tax return online. You’ll be notified via text message or e-post when it’s available. If you’re not an online user, you’ll receive the tax return by post. If the tax return is incorrect, you must change it so it becomes correct. If everything is correct, you do not have to do anything.

After you have received your tax return, you’ll receive a tax assessment notice. The tax assessment notice will show whether you’ve paid too much or too little tax throughout the income year. If you’ve paid too little tax, you must pay what you owe. If you’ve paid too much tax, you’ll receive a refund.

Read more about the tax return and the tax assessment.

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

Everyone who works in Norway is entitled to secure and safe working conditions. This means that you’re entitled to a salary, a written employment contract and a safe working environment in accordance with Norwegian rules. In some sectors, there’s a minimum wage and a mandatory HSE card. Read more about your rights in Norway.

You must check that your address is correct

You must notify the Tax Administration about 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 the 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.

Do you have questions about working in Norway?

You can contact the Labour Inspection Authority

(+47) 73 19 97 00

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Do you have questions about working in Norway?

You can contact the Labour Inspection Authority

(+47) 73 19 97 00

Email
Chat