Skip to main content

Contact us
Change text size

Press and hold the Ctrl-key (Cmd-key on Mac).
Click + to enlarge or - to shrink.
English
- Bokmål
- English
- Nynorsk
Log in
Log out

Person
Business and organisation
Rettskilder
My page

Here you can view and change information about yourself, your address and your taxes. You can also see your inbox, where you find invoices, notifications and letters from us.

Business and organisation
Foreign

Share
Print

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.
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
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

Using data from the Tax Administration

The Tax Administration shares data that other enterprises and agencies can reuse to simplify and streamline existing and new digital services.

How to get access to data

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

Skatteetaten.no uses cookies

We use cookies to give you the best possible experience and to improve our services.You can read more and select cookies under "Settings".

Skatteetaten.no uses cookies

We use cookies to give you the best possible experience and to improve our services. You can read more and select cookies under "Settings". If you click on "Use recommended cookies" you allow cookies for improved functionality and statistics.

Cookie settings

We use a few cookies to give you the best possible experience and to improve our services. Some are necessary, while others are optional. You can read about how we treat the information in our privacy policy.

Necessary cookies

These support the core functionality relating to security.

Functional cookies

These allow the website to remember your choices and make your experience of the site better.

Cookies for web analysis

These collect statistics about the use of the website so that we can create better pages and services.