Norwegian employers with foreign relations
- Updated: 3/13/2018
Norwegian employers with employees abroad or with foreign employees in Norway must submit an a-melding.
Reporting obligation in the a-melding
Norwegian employers have a reporting obligation in the a-melding. This also applies to Norwegian employers with:
- foreign employees in Norway
- Norwegian employees abroad
- foreign employees abroad
For employers with foreign employees abroad, there's a limited reporting obligation. See the Tax Administration Regulation, Section 7-2-7 c).
Norwegian employees abroad: Employees who are tax residents of Norway and who perform work abroad. This includes public sector employees who are posted abroad.
Foreign employees abroad: Employees who aren't tax residents of Norway and who perform work abroad.
Foreign employees in Norway: Employees who aren't tax residents in Norway and who perform work in Norway.
See also the explanatory information concerning:
The information you must provide
In the a-melding, you must provide information concerning:
- salary and other benefits
- withholding tax
- employer’s national insurance contributions
What about withholding tax
You must specify withholding tax for salaries and other benefits earned in Norway or abroad. If you have employees with a tax deduction card with payroll withholding tax on salary, you must only deduct withholding tax from taxable benefits. For more information, see employees with a tax deduction card with payroll withholding tax on salary.
What about employer’s national insurance contributions
You must specify employer’s national insurance contributions for salaries and other benefits earned in Norway or abroad.
If the employee isn't a member of the Norwegian National Insurance Scheme, you don't have to provide information about employer’s national insurance contributions.
You don't have to calculate employer’s national insurance contributions when the income recipient:
- Is covered by the national insurance legislation of another country in accordance with a convention or the EEA Agreement
- Is a foreign employee who isn't a member of the National Insurance Scheme and who works on the Norwegian continental shelf or in Norwegian territorial waters
When you must submit reports
You must submit an a-melding every month you make payments and deductions, and as long as the employment lasts. You mustn't combine reporting for several months.
How to submit the a-melding
You must contact the tax collector if you need to report salary or other benefits earned before 1 January 2015.
What we use the information for
NAV uses information from the a-melding to calculate unemployment benefit and to check benefits such as sickness benefit, parental benefit, disability benefit and advance payment of child maintenance .
The Norwegian Tax Administration uses the information in connection with the tax return.
Statistics Norway (SSB) uses the information for statistical purposes.