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.
How do I obtain a tax deduction card and Norwegian identity number (D number/national ID number) for my employees?
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 form and deadlines
Information on assignments and employees on the assignment are reported using form RF-1199 Pyrosequencing om kontrakt, oppdragstaker og arbeidstakere (Information on contract, contractor and employees - in Norwegian only).
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.
Information concerning assignments and employees engaged on an assignment reported correctly on form RF-1199 and processed by the Central Tax Office - Foreign Tax Affairs is now available via a specific access service. In addition, the parties engaged on the assignment must have an organisation number and the employees’ national ID number or D number. The main client, clients and contractors can view all assignments and employment relationships to which they are party. The service enables searches to performed for assignments. You can view details of assignment and all employment relationships belonging to the assignment.
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, you must be logged in via minID, and the person who is logged in must have read access to form RF-1199 in Altinn for the organisation that is registered for the assignment.
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.