For businesses and organisations
Run a business in Norway

Employer – foreign businesses

As an employer, you have extra responsibilities regarding your employees. Here, you will find information on obligations which you may be subject to as an employer.

The role of employer

You are defined as an employer if you pay salary or other remuneration or benefits.
PAYE (Pay As You Earn) for foreign workers in Norway

From 2019, a new and simplified tax scheme will take effect. The scheme is meant for foreign workers in Norway. Most new foreign workers will fall under this scheme the first year they work in Norway.
Tax deduction cards for foreign employees

Everyone who works in Norway must have a tax deduction card.
Set up a withholding tax account

Companies operating in Norway must have a tax deduction account. Also apply to foreign employers.
Employer's national insurance contributions

All entities with employees must pay employer’s national insurance contributions on salary, holiday pay and other remuneration.
Joint and several liability

In connection with the hiring-out of labour, both the client and the contractor are subject to employer’s obligations under the Tax Payment Act.
The a-ordning scheme

Employers, pension providers and others who pay salaries and benefits must submit the a-melding.
Employees on net salary

With a net salary agreement, employers must cover all tax and contributions relating to their employees’ salary and remuneration.
Nordic Tax Withholding Agreement

The Nordic Tax Withholding Agreement is an agreement between the Nordic countries concerning payments of withholding tax and transfers of paid tax.
Seafarers

Here you'll find information about reporting salary, employer’s national insurance contributions and national insurance.

About the Norwegian Tax Administration

Contact us
Security and privacy
Informasjonskapsler
Accessibility statement
Work in the Tax Administration
About us
Analytics and reports
Research

Follow us

See all our social media accounts

Press

Press releases, press contacts and other information for journalists.

See our Press room

Our partners

We share data, give access to information, and help end-user systems to develop good services.

End-user systems and data sharing

Rates

Forms and online services

RSS

Sámegiel skovit

Privacy policy

Report tax evasion or fraud

Corona measures

Share your screen with the Tax Administration

Give the adviser you are talking to on the phone access to see what you're seeing at skatteetaten.no.

When you share your screen with us, we can help you navigate skatteetaten.no.
The adviser can only see what you see on skatteetaten.no and cannot complete information or submit anything on your behalf.
You're the one who controls the screen sharing, and nothing will be saved.
To end the screen sharing, you must close your browser.

Type the code you receive from the adviser here:

You must input a code that consists of 5 digits