Information on contract, contractor and employees
All assignments given to a foreign contractor on land or on the continental shelf must be reported in the Assignment and employee register.
It’s the client’s duty to report the assignment. The foreign contractor is obliged to report the employees that work on the assignment.
The client must inform the Norwegian Tax Administration about all assignments and sub-assignments given to a company that’s domiciled abroad, or to a person who is resident abroad, when the value of the assignment exceeds NOK 20,000.
Assignments from private individuals, cabotage assignments and assignments carried out on Svalbard are excepted from this rule.
The contractor must provide information about all employees who work on assignments in Norway or on the continental shelf. The Tax Administration will issue D numbers and tax deduction cards according to the information given in form RF-1198.
Obligation to provide information
Foreign employers have a duty to provide information in the a-melding.
Access to the portal
You must log in with an electronic ID.
You must have reading access to form RF-1199/RF-1198 in Altinn for the organisation number registered on the assignment in order to view reported information in the register. If you’re going to report information, you must have writing access. The accesses are assigned in Altinn.
The portal provides a simple overview of all reported assignments and employments.
If you do not have a D number/national identity number, but must report in the Assignment and employee register, you can apply for a Norwegian D number by using form RF-1506. The form must be signed by both parties, i.e. the reporting entity and the person in the company who is responsible for reporting – called the role holder in Altinn.