All employers are obliged at their own initiative to deduct payroll withholding tax from wage payments and other remuneration, cf. the Tax Payment Act section 5-4 (1). This also applies to foreign employers who have employees in Norway or on the Norwegian Continental Shelf.
When employees are placed at the disposal of others (hiring out of labour), both the client and the contractor have a duty to ensure that the obligations pursuant to the Tax Payment Act are fulfilled, cf. the Tax Payment Act section 4-1 (2) and (3). The duties and responsibility also rest with those who state that they are employers in cases pursuant to section 10 of the Immigration Act of 24 June 1988. Those responsible can agree among themselves that one of them shall meet their obligations pursuant to the Tax Payment Act. However, such agreement only releases them from their duties if and insofar as this is decided by the municipal tax collection office.