Employees resident abroad working on the Norwegian Continental Shelf and employees working onshore in Norway for a foreign employer, will be issued a tax deduction card by the Central Office - Foreign Tax Affairs (COFTA). The tax deduction cards are issued on the basis of information that the employer has provided in form RF-1199 «Information about contracts, contractors and employees», and will be sent both to the employee and the employer.
Standard tax deduction card tabel 7150 with tax code 1 will be issued. This tax table includes the minimum deduction. This taxcard will deduct 48% when there is income gained from extraordinary work or from a additional employer.
Tax deduction cards for the income year 2012 will be sent to the employees, with a copy to the employer. Tax deduction tables can be downloaded from www.taxnorway.no or www.skatteetaten.no.