Tax Deduction Tables
Tax deduction cards are not issued to seafarers resident abroad. Special deduction tables are produced for seafarers who are tax liable by the Norwegian Tax Act § 2-3.
Tax tables can be downloaded from www.taxnorway.no or www.skatteetaten.no.
When selecting the table, the employer must make a decision with respect to the tax class and the obligation to pay National Insurance contributions and whether the employee is entitled to seafarers’ allowance.
The employer or his representative decides which tax table is to be applied for the employer in question. Married seafarers are entitled to Class 2, unless they are separated. Other seafarers are entitled to Class 1.
Tax table no. 0101 (Class 1) and no. 0201 (Class 2) include National Insurance Contributions, 10 % standard deduction and 30 % seafarer's deduction. If the employer is not entitled to seafarer's deduction, the tax tables no. 7350 (Class 1) and no. 7450 (Class 2) are to be applied.
Click here to see these tax tables
If the seafarer is not a member of the National Insurance Scheme, the tax tables no. 0100 and 7500 (Class 1) and no. 0200 and 7600 (Class 2) are to be applied.
Tax tables for withholding National Insurance Contribution only, are not issued. For seafarers obliged to pay member's contribution to the National Insurance Scheme, without being tax liable to Norway, the employer has to withhold and pay the aforementioned contribution. Payments are made according to the same procedures used for payment of withheld taxes.
For the tax year 2011 the National Insurance Contribution rate is 7,8 %.
In some cases, EEA-citizen may be entitled to exemption from National Insurance. To apply for an exemption, the form E-101 must be obtained from the National Insurance Scheme in the native country. The form E 101 is to be sent to NAV International, Postboks 8138 Dep., 0033 Oslo, Norway. If the exemption is granted we will be informed.
Employers registered with head office commune 2312 - should send the Recording Sheet to:
Skatt vest Skatteoppkrever utland (Tax Collector – Foreign Tax Affairs)
P.O. Box 8103
and pay the taxes withheld to:
Bank account no. 6345 06 23123 – Den Norske Bank
Swift address: NDEANOKK
Seafarers on the Norwegian Continental Shelf
Tax deduction tables for seafarers do not apply to employees on vessels in petroleum-related activities on the Norwegian Continental Shelf.