Sectors and groups with special rules

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Artists and sportspersons

There is generally no reporting obligation as regards salary payments, fees and other remuneration paid to foreign artists who are taxable under the Act on tax on fees to foreign artists (the Foreign Artists Tax Act). No employer’s National Insurance contributions should be paid on such payments either.

The Central Office - Foreign Tax Affairs is responsible for assessing the tax affairs of artists covered by the Foreign Artists Tax Act. If an artist becomes liable to pay tax as a resident of Norway, he will be liable under the provisions of the Tax Act instead of the Foreign Artists Taxation Act from and including the income year preceding the income year during which he becomes liable to pay tax as a resident. The employer at the time the artist becomes resident in Norway for tax purposes is obliged to provide information on salary payments, etc. to the artist during the previous year. Guidance is available concerning reporting via the a-melding.

Read the brochure on foreign artists in Norway. This brochure provides information on the taxation of foreign artists (the Foreign Artists Tax Act).

Airline personnel

Airline personnel must be a member of the National Insurance scheme in the country in which they have their home base, i.e. where they start and end their work periods. The provision applies to people whose employment commenced after 2 February 2013 (see Regulation No. 465/2012). People whose employment began before this date are subject to the previous rules concerning membership where the company is domiciled. Under the transitional rules from the old to the new regulation, existing memberships can be retained for up to 10 years provided that the employment remains unchanged.

Nordic eTax will be able to provide you with more information if you live in Norway and are employed as air personnel in another Nordic country or if you live in another Nordic country and are employed as air personnel in Norway.

About reporting via the a-melding.

For more information on the topic, see the Assessment ABC.

Seafarers

Seafarers resident abroad for tax purposes who are serving on Norwegian ships, i.e. ships registered in the Norwegian International Ship Register (NIS) or the Norwegian Ship Register (NOR), and who are liable to pay tax to Norway are assessed by the Central Office - Foreign Tax Affairs. The Central Office - Foreign Tax Affairs also assesses pensionable income and employer's National Insurance contributions for seafarers resident abroad who are only liable to pay National Insurance contributions to Norway.

Reporting obligation regarding salary payments

Norwegian employers who have paid salaries or given other benefits to persons who are resident abroad for work performed abroad have a limited reporting obligation with respect to Norway. In these cases, only the following benefits must be reported:

  • Payment of salary and other remuneration for work onboard ships registered in the Norwegian Ship Register (NOR).
  • Payment of salary and other remuneration for work onboard foreign-registered vessels chartered by Norwegian shipping companies on a bareboat basis when the recipient is resident in another Nordic country.
  • Payment of salary and other remuneration for work onboard ships registered in the Norwegian International Ship Register (NIS) when the recipient is:
  1. a Norwegian citizen,
  2. resident in another Nordic country, or
  3. a citizen of an EEA State.

(However, information must still be provided concerning salary payments to persons resident outside the Nordic region who are employed in the hotel and restaurant sector onboard tourist ships registered in the Norwegian International Ship Register (NIS).

Employer’s National Insurance contributions

Employer’s National Insurance contributions for seafarer’s wages generally follow the ordinary rules for the calculation of such contributions. It is therefore the municipality of registration of the enterprise that is decisive; see section 1 second paragraph of the tax resolution.

Separate rules apply to seafarers employed on Norwegian ships used in international shipping which are registered in the Norwegian Ship Register (NOR). The scheme only applies to seafarers who are members of the Norwegian National Insurance scheme under Section 2-6 of the National Insurance Act. For these seafarers, the employer must pay contributions at a fixed amount per month irrespective of the number of working days in the month. A limitation also applies in respect of seafarers who live in the Nordic region or who are a citizen of an EEA country.

Board fees from foreign companies

Persons resident in Norway are liable to pay tax on board fees from foreign companies under Norwegian domestic law. Persons who are resident abroad for tax purposes are liable to pay tax to Norway for board fees from companies domiciled in Norway. This applies even if the board meetings themselves take place abroad. Most tax treaties contain a provision according to which board remuneration and other similar fees which a person resident in a State receives by virtue of their membership of the board or other similar body within a company domiciled in another State can be taxed in the State in which the company is domiciled. Such board fees will generally be subject to both a reporting obligation and a withholding tax obligation.

You do not need to calculate employer's National Insurance contributions on board fees for board work performed abroad when the board member is a foreign citizen who is not a member of the National Insurance scheme in Norway, or when documentation can be produced to verify that the employee is not a member of the Norwegian National Insurance scheme. This applies, for example, when form A1 shows that a named employee is covered by the National Insurance legislation of another EEA country, or a statement from the Norwegian Labour and Welfare Administration indicates that the employee is not covered by the Norwegian National Insurance legislation.

Foreign diplomats

Foreign diplomats and certain foreign civil servants with families linked to the foreign representation are exempt from any ordinary tax liability as a resident in Norway, even if under the ordinary rules they should be considered resident in the country and therefore have an obligation to pay taxes here.

Svalbard

See the Svalbard pages for information on foreign labour.

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