How to support your foreign workers
It can be difficult for foreign workers to understand what they have to do before they can start working in Norway. As their employer, you can help make it easier for them.
Apply for a residence permit
In Oslo and Stavanger, you can apply for a residence permit for employees from countries outside the EU/EEA. This applies to skilled workers, service providers (seconded employees), seasonal workers and also to their spouses, cohabitants and children.
If your employees have applied for a residence permit themselves, you must ensure that the permit is valid.
Apply for a tax deduction card
You can apply for a tax deduction card online. Remember that the employees might need to meet in person for an appointment with the Tax Administration at SUA to undergo an ID check.
Book an appointment at SUA
You can help your employees to book an appointment with the police or the Tax Administration at SUA. Remember to ensure that they've filled out the forms in advance and that they bring the right documentation to their appointment.
Inform about PAYE (Pay As You Earn)
Most new foreign workers in Norway automatically become part of a simplified tax scheme called PAYE (Pay As You Earn). Under this scheme, employees are taxed at a fixed percentage that you, as the employer, must deduct from their salary. If the employees does not wish to be taxed under the PAYE scheme, they can choose to be taxed under the general tax rules instead. It’s important that the employees check which scheme is best for them.
If the employees apply for a tax deduction card themselves, they can opt out of the PAYE scheme when they apply. If you apply for a tax deduction card for them, the employees can opt out of the PAYE scheme by changing their tax deduction card. It’s not possible to re-join the scheme this income year.
Remember your obligations as an employer
Foreign workers are entitled to the same rights as Norwegian workers. As an employer, you’re required to pay the correct salary, prepare written employment contracts and ensure a safe working environment for your employees. You must also submit the a-melding and deduct and pay tax from your employees' salary.