Give foreign workers a good start
Foreign workers face new and unknown regulations when they arrive in Norway. As their employer, you can help make it easier for them.
Apply for a residence permit
In Oslo, Stavanger, Bergen, Trondheim and Kirkenes, you can apply for a residence permit online for employees from countries outside the EU/EEA. You can apply on behalf of skilled workers, service providers, seasonal workers and their spouses, cohabitants and children.
If the employee has applied for a residence permit themselves, you must ensure that the residence permit is valid.
Apply for a tax deduction card
You can apply for tax deduction cards for your foreign employees. The employee will usually have to attend an appointment with the Tax Administration at SUA to undergo an ID check.
An employer may apply for tax deduction cards on behalf of foreign employees (skatteetaten.no)
Book an appointment at SUA
You can help your employee book an appointment with the police or the Tax Administration at SUA. Remember to ensure they've completed the necessary forms in advance, and that they bring the supporting documents they need.
Book an appointment with the police or the Tax Administration at SUA
Reporting a move to Norway
If your employee is staying in Norway for six months or more, they must visit one of the Tax Administration’s offices in person to report a move. When you help your employee book an appointment at SUA, you can select the option to report a move and apply for a tax deduction card at the same time. This applies to employees from EU/EEA countries.
PAYE (Pay As You Earn)
You can let your employees know about the PAYE (Pay As You Earn) scheme. The PAYE scheme is a voluntary tax scheme for foreign workers who have short work stays in Norway. Most foreign workers who are new in Norway will automatically become part of the PAYE scheme when they apply for a tax deduction card. In the PAYE scheme, the employee is taxed at a fixed percentage that's deducted from their salary. The employee can opt out of the PAYE scheme and become part of the general tax scheme instead.
Your obligations as an employer
Foreign workers have the same rights as Norwegian workers. As an employer, you must, amongst other things, pay the correct salary to your employees, prepare written contracts of employment, and ensure a safe working environment. You must also remember to submit the a-melding and deduct and pay tax from your employees’ salaries.
- Read more and submit the a-melding (skatteetaten.no).
- Read more about advance tax deduction (skatteetaten.no).
- Read more about your obligations (skatteeaten.no).
Let your employee know about knowyourrights.no
You can help your employees get a good start in Norway by referring them to the website knowyourrights (arbeidstilsynet.no). They'll find important information about rights and obligations in working life in several languages on this page. The website is intended for employees who are new to Norway.
