Taxnorway - International pages

Reporting salaries and employer's contributions for employees

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Employers must report salaries, prepayment deductions and employer's contributions to the Norwegian Tax Administration. This applies regardless of whether or not any tax is payable.

You must do the following:

  1. Deduct tax from your employees' salaries
  2. Report tax deductions and employer's contributions
  3. Pay the tax to the company's tax office

Joint and several liability

If you have a foreign company that has been given an assignment in Norway, your client will be jointly and severally liable for the payment of taxes and duties. Read more about how to apply for exemption from this here.

Appendices
http://lovdata.no/all/tl-20120622-043-0.html#1