Employers can apply for tax deduction card on behalf of their foreign employee

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As their employer, you can apply for tax deduction card for your foreign employee. It does not matter whether or not they already have a Norwegian national ID number or D number.

Documents and information you will need in order to apply for a tax deduction card

Employee without a Norwegian national ID number or D number:

  • A legible scanned copy of a passport or other type of valid ID document to upload.
  • Documentation demonstrating that the employee needs a tax deduction card, e.g. employment contract, written offer of employment or confirmation of assignment.
  • You must have the employee’s address available and you should know the employee’s e-mail address/telephone number.    

Employee who already has a Norwegian national ID number or D number: 

  • Documentation demonstrating that the employee needs a tax deduction card, e.g. employment contract, written offer of employment or confirmation of assignment.

Identity and identity document check

If the employee reported to the tax office for an ID check in 2015 or 2016, they will not need to attend in person again in order to obtain a tax deduction card for 2017.

Contact the tax office for confirmation that an ID check has been registered and obtain a printout of the tax deduction card.

If the employee has not had an ID check during the past two years, such a check must be performed before a tax deduction card can be issued.

Tax offices which perform ID checks.

You can book an appointment for an ID check.

When will the tax deduction card be ready?

Once your employee's ID has been checked and the application for a tax deduction card submitted, it will normally take up to four working days before the employee receives information on their tax deduction card (tax deduction notice). The tax deduction notice will be sent to the address that is registered for the employee.

Once the tax deduction card is ready, you as employer will be able to retrieve it via the order solution or via your payroll system.

You will receive information on the D number from your employee. If the employee has a work permit, they can start work while waiting for their tax deduction card. Until the tax deduction card is ready, you must deduct tax from the employee’s salary income at the rate of 50%.

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