Skatteplikt for innleide utenlandske arbeidstakere

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Foreign workers who are hired to perform work in Norway will generally be taxable in this country from their first working day. This applies regardless of the duration of the employment, the country that the employee comes from and whether the contractor is foreign or Norwegian.

This follows from both the Tax Act and the tax treaties that Norway has established with other countries.

It is the tax authorities that decide whether an employee is considered to be hired to a client (the client) or performing work for their ordinary employer (the contractor). The following circumstances suggest that labour is being hired:

  • the client is responsible for managing the work
  • the client is responsible for or bears the risk of the results of the work
  • the client has the use of and is responsible for the workplace where the work is carried out
  • an hourly rate or time-dependent price has been set
  • the client's materials and tools are used during the assignment
  • the contractor does not unilaterally determine the number of employees or their qualifications

Note: The foreign employer (the contractor) is responsible for fulfilling all obligations with respect to the Norwegian tax authorities, such as reporting concerning his own employees, paying employer's National Insurance contributions and tax deductions for the hired employees.

In connection with the hiring of labour, the Norwegian client (the client) will also be responsible for paying any taxes and duties that have not been paid by the hired employees.

The employees must annually submit a tax return for wealth and income tax with information concerning income/allowances earned in Norway.

Any questions should be addressed to the Central Tax Office - Foreign Tax Affairs (SFU) by e-mail:

For more information:

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