Salary reporting - work performed in Norway

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The main rule is that salary and other remuneration for work performed in Norway must be reported via the a-melding. This applies regardless of whether or not the recipient is resident for tax purposes in Norway or whether the employer is domiciled in Norway or abroad. The same applies to employees on the Norwegian continental shelf.

Framework regulation on the reporting obligation of third parties Section 5-2-15 first paragraph no. 1.

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