Change of tax deduction card

Applying for a different tax deduction card may be appropriate in the following situations:

Tax deduction over 10 ½ months
Employees working the whole year in Norway can apply for a tax deduction card based on tax withholding over 10 ½ months. Note that the total amount of taxes withheld is the same regardless of which tax deduction card is used. Applications for tax deduction cards based on 10 ½ months deduction must be received by COFTA within the end of February the year in question.

Tax code 2
Tax deduction cards with tax code 2 will only be issued to taxpayers whose non-resident spouse has an annual gross income not exceeding NOK 35 000. The tax payer is required to submit documentation of the income/pension of his/her spouse as an enclosure to the tax return, if tax code 2 is to be maintained at the final tax assessment for the year in question.

Exemption from Norwegian National Insurance
Non-resident employees who work on the Norwegian Continental Shelf become compulsory members of the National Insurance Scheme on the same level as employees who work onshore in Norway. This applies to employees on permanent installations, drilling or production platforms, or on other semi-submersible installations excluding ships in ordinary navigation. Compulsory members must pay National Insurance contribution amounting to 7.8 % of gross income. Applications for exemption from the National Insurance Scheme should be sent to NAV National Office for Social Insurance Abroad, P.O. Box 8138, NO-0033 Oslo, Norway . Phone: +47 21 07 37 00.

The following tax deduction cards are issued by COFTA: