Duty to report assignments and employees


Any client or contractor has a duty to give information about contracts and subcontracts awarded to foreign contractors.

The duty to report assignments given to foreign contractors applies regardless of whether the foreign contractor and their employees are tax liable to Norway.

For more information about which assignments  must be reported visit www.taxnorway.no


When there is a duty to report an assignment given to a foreign contractor, there is also a duty to report all employees that will be working on the contract in Norway. Both the client and the contractor have a duty to report all employees that the contractor will apply for the assignment in Norway, but it is sufficient that one of the parties fulfill the duty  by sending information to COFTA. The duty to report all employees on the assignment applies regardless of whether any employees are tax liable to Norway.  

Forms and deadlines

Information about the contract and employees used in connection with the assignment must be reported using form RF-1199 « Information about contracts, contractors and employees». RF-1199 can be submitted electronically via www.altinn.no.

The information must be reported as soon as possible and no later than 14 days after the work has commenced.

If changes occur after the information has been provided, corrected information must be reported using the same form no later than 14 days after the change occurred.


Failure to report may lead to the imposition of a penalty charge or enforcement fine.