The role of employer
As an employer, you have an extra responsibility for your employees. You are defined as an employer if you pay salary or other remuneration or benefits.
What do I have to do as an employer?
When you become an employer, you must familiarise yourself with how to deduct tax and submit information to the Norwegian Tax Administration.
If you employ anyone, you must:
- Draw up an employment contract and obtain tax deduction cards electronically.
Include the employee in the State Register of Employers and Employees (Aa register)
- You include or remove your employees from the State Register of Employers and Employees (the Aa register) when you submit the a-melding.
- If you include employees in the Assignment and employee register (OAR), state this under the employment section in the a-melding. Do not repeat the start date and end date in the a-melding.
Pay employer's National Insurance contributions
Pay employer's National Insuranse contributions on the salary you pay your employees. Different rates apply to employer’s National Insurance contributions, depending on where in the country the employer is resident.
Pay the tax deduction
You must transfer the tax you have deducted from the employees’ salaries to a separate tax deduction account. Alternatively, you can provide a bank guarantee for the amount.
The tax deductions must be paid six times a year.
When are you an employer?
- You will be considered an employer when you pay salary or other remuneration. This means that if it is you who pays the salary, it will also be you who is the employer.
- You will also be considered an employer if another party (representative) makes the payment on your behalf but you bear the financial risk.
- Private individuals who engage someone to carry out maintenance or gardening in their home or holiday home, for example, may have obligations as an employer. Simplified rules apply to private employers.
- In sole proprietorships, you are not an employee of your own enterprise. If you have employees in addition to yourself and other people in your own family, you are an employer.
- If you work for your own private limited company, you will be considered an employee and an employer.