Employers must report EEA citizens employed on vessels registered in NIS or NOR to the NAV State Register of Employers and Employees (the NAV Aa-registeret). Non-EEA citizens must be reported only if employed on a vessel registered in NOR.
Reporting shall be done using the prescribed form that can be obtained by contacting:
NAV Aa-registeret, P. O. Box 4330, NO-2308 Hamar, Norway,
tel. (+47) 62 02 40 00, or via the internet: www.nav.no/aaregisteret
Employees with a foreign employer on board vessels in petroleum-related activities on the Norwegian Continental Shelf must also be reported pursuant to the Tax Assessment Act section 6-10.
Employees with Norwegian employer on board vessels registered in the NIS- or NOR-Register engaged in petroleum-related activities on the Norwegian Continental Shelf (NCS), also have to apply for a tax deduction card on form RF-1209. Please see Tax topic nr.2.