You now need to submit the a-melding via skatteetaten.no

If you do not have a payroll system, you must submit the a-melding via skatteetaten.no. You must not use Altinn (A01) to submit the a-melding.

Joint and several liability when hiring out labour

When an employee is hired out to others, both the contractor (the one who is hiring out) and the client (the one who is hiring) have a responsibility to ensure that the duties of the employer are upheld. Amongst other things, this means that the employer’s national insurance contributions and the deducted withholding tax must be paid. This also applies to sole proprietorships with employees.

What is “joint and several liability”?

Joint and several liability means that both the contractor and the client are responsible for unpaid claims. The contractor and the client can agree on who should take on the duties of the employer. However, the agreement does not exempt the other party from their liability to public authorities.

Companies or sole proprietorships that are hiring or hiring out employees can apply for an exemption from joint and several liability. The exemption can be granted from the date on which we receive the application. The exemption can be granted for up to one year at a time, on the first occasion for up to six months.

How to apply for exemption

Both the client and the contractor can apply for an exemption from joint and several liability.

Log in:

Apply for exemption from joint and several liability
  • what type of exemption the application is for
  • who will take on the responsibilities as an employer
  • contact person
  • where the exemption is not general: who be granted an exemption from the responsibilities as an employer

The application must include additional information depending on which type of exemption it is for.

The application status

The reply to your application will be sent to your Altinn inbox.

Types of exemptions and requirements

  • Foreign temporary-work agencies registered in the Norwegian Labour Inspection Authority’s register for temporary-work agencies can apply for an exemption for joint and several liability for their clients.

    The applicant must attach the following documentation from the party that will take on the responsibilities as an employer:
    • Signed confirmation from a bank or auditor/accountant that a tax deduction account has been established. The account number must be stated on the documentation. Alternatively, a bank guarantee that acts as security for the withholding tax can be submitted (attach a copy if the original bank guarantee has been sent to us previously).

  • The contract number must be entered in the application.
    The applicant must attach the following documentation from the party that will take on the responsibilities as an employer:
    • Signed confirmation from a bank or auditor/accountant that a tax deduction account has been established. The account number must be stated on the documentation. Alternatively, a bank guarantee that acts as security for the withholding tax can be submitted (attach a copy if the original bank guarantee has been sent to us previously).
    • The contractor and client’s contract, where this has not previously been submitted to the the Tax Administration.
    • Agreement signed by both parties regarding who will take on the responsibilities as an employer (if it is not stated in the contract).

  • For the exemption to be extended with no break, a new application must be submitted before the end of the current period.

    If the documentation for the currently granted exemption is still valid, the new application does not need any attachments.

In order to be exempt, the party taking on responsibilities as an employer must:

A general exemption means granting a contractor exemption for all their clients. This type of exemption is restricted to companies that hire out labour, typically staffing agencies. The contractor must be registered in the Norwegian Labour Inspection Authority’s register for temporary-work agencies.

The applicant must attach the following documentation from the party that will take on the responsibilities as an employer:
  • Signed confirmation from a bank or auditor/accountant that a tax deduction account has been established. The account number must be stated on the documentation. Alternatively, a bank guarantee that acts as security for the withholding tax can be submitted (attach a copy if the original bank guarantee has been submitted to us previously).

  • An extended specific exemption is based on a framework agreement.
  • It is not necessary to provide information about which employees are hired out.
The applicant must attach the following documentation from the party that will take on the responsibilities as an employer:
  • Signed confirmation from a bank or auditor/accountant that a tax deduction account has been established. The account number must be stated on the documentation. Alternatively, a bank guarantee that acts as security for the withholding tax can be submitted (attach a copy if the original bank guarantee has been sent to us previously).
  • Contract between the contractor and client.
  • Agreement signed by both parties regarding who will take on the responsibilities as an employer (if it is not stated in the contract).

  • A specific exemption concerns only the employees who are specified in the contract
The applicant must attach the following documentation from the party that will take on the responsibilities as an employer:
  • Signed confirmation from a bank or auditor/accountant that a tax deduction account has been established. The account number must be stated on the documentation. Alternatively, a bank guarantee that acts as security for the withholding tax can be submitted (attach a copy if the original bank guarantee has been sent to us previously).
  • Contract between the contractor and client.
  • Agreement signed by both parties regarding who will take on the responsibilities as an employer (if it is not stated in the contract).

For the exemption to be extended with no break, a new application must be submitted before the end of the current period.

If the documentation for the currently granted exemption is still valid, the new application does not need any attachments.

Requirements of the party taking on responsibilities as an employer in the case of an exemption:

  • submit a-meldings (this also applies to sole proprietorships with employees)
  • transfer the tax you have deducted from the employees’ salaries to a separate tax deduction account or hold a bank guarantee covering the tax deduction.