The tax deduction card is issued by the Tax Office. For employees who are temporarily staying in Norway it is the Central Office Foreign Tax Affairs (COFTA) that takes care of this. It is the employers obligation to deduct tax in accordance with the tax card at the fixed rate.
The employer is responsible to withhold tax from the employees' salary, and transfer the amount of taxes deducted in accordance with the rules and regulations in force, regardless of the tax liability. It is the Tax Office that decides the tax liability.
The tax withheld has to be transferred to the tax withholding account the first day after the deduction has been made.
The employer is responsible for the deduction and paying of the tax withheld, and can be held responsible economically if this is not done, when it comes to the hiring out of labour. There is also a legal right to distrain on subcontractor’s outstanding claims with the contractor.
The same rules and obligations apply if there are employees.
Tax topic no.3 - payment and collectiong of taxes
The Tax Payment Act - (only in Norwegian)
Tax Topic no. 3 – Payment and collecting of taxes