All employers are obliged to report information on their employees, and deduct payroll withholding tax from salary payments and other remunerations. This also applies to employers who have foreign employees in Norway or on the Norwegian continental shelf.
Payroll withholding tax deductions and employer’s National Insurance contributions are reported via the a-melding.
As an employer, you can apply for tax deduction cards on behalf of a foreign employee.
Assignments which are given to foreign contractors must be reported
All assignments and any sub-assignments that are given to foreign contractors must be reported to the Central Tax Office - Foreign Tax Affairs, provided that the assignment is carried out:
- at a construction or engineering site in Norway, or
- at a site that is under the control of a client in Norway, or
- on the Norwegian continental shelf.
The reporting obligation applies to both commercial organisations and public sector bodies.
The information must be reported regardless of any obligation to pay tax to Norway of contractors and employees.
There is no obligation to provide information if the client is a private individual or the value of the assignment is less than NOK 10,000.
You must report information on your foreign employees.
If you are obliged to provide information on the assignment, you must also provide information on employees engaged on the assignment.
The client must provide information on employees who are employed by foreign contractors and who are used to carry out the assignment.
Foreign contractors must provide information on their own employees who are used to perform the assignment.
Who is responsible for the reporting?
When an employee is made available to others (hired labour), both the client and the contractor are jointly and severally responsible for ensuring that the obligations and responsibilities that follow from the Tax Payment Act are fulfilled.
Although both the client and the employer have obligations as an employer and an obligation to provide information on employees engaged on an assessment, it is therefore sufficient for one of them to report the information. Such an agreement will only provide exemption from the obligation when it has been accepted by the tax collector.
Reporting and deadlines
Information on assignments and employees on the assignment are reported using Portal for reporting information about assignments, contractors and employees.
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 submitted, corrected information must be given no later than 14 days after the change occurred. This also applies to changes concerning personnel who are used on the assignment.
Portal for reporting information about assignments, contractors and employees
The portal both offers read access to correctly reported information as well as a reporting option.
Log in with electronic ID - Portal for reporting information about assignments, contractors and employees
Reporting using the Altinn portal is not possible.
The main clients, clients and contractors can view all assignments which they participate. The service enables search for assignments. Details of assignment and all employees working on the assignment may be viewed. For contractors a list of employees reported on any assignment is provided.
The contract amount is only available to the client. The employee’s full national ID number/D number is only available to the contractor.
To access the service, a log in using an electronic id is required. The user must have access rights to form RF-1199 in Altinn representing one of the organizations that is part of the assignment. Please note that this is different from the solution in Altinn in which it is possible to report for a company without having rights to represent it.
The new solution has functionality to support the different reporting obligations that the client and the contractor are bound by. The client reports the assignment, the contractor reports the employees and when they work:
- Report a new assignment – formerly not reported by any involved party. The system has a dedicated function for reporting new assignments.
- Change information about an assignment – reported by one of the parties but not necessarily oneself. Check if the assignment is already reported using the search function. If found, there is a function for making changes both to the assignment itself and to the employees working on the assignment.
The portal consists of simple overviews of assignments, employees and it also contains an archive. For contractors, functionality for reporting “own employees” is provided.
What will happen if you as an employer do not report the use of foreign employees?
Failure to report information may result in sanctions in the form of an ordinary fine or an enforcement fine and the contractor may be held liable to pay the employee's taxes and duties.