Important information

Det du ser på denne siden er en test-versjon. Denne er under arbeid, og testes og kvalitetssikres nå internt i Skatteetaten.

Important information

This page is not available in English.

TEST - Kildeskatt på lønn for utenlandske arbeidstakere

Kildeskatt på lønn er en forenklet skatteordning for deg som er utenlandsk arbeidstaker. Du betaler kildeskatt når du har korte arbeidsopphold i Norge, eller det første året du er skattemessig bosatt i Norge. Du må oppfylle visse krav for å være med i ordningen. Kildeskatt på lønn er en frivillig skatteordning.

Her kan du lese mer om ordningen, kravene for å bli med i kildeskatt på lønn, og hvordan du kan velge å bli skattlagt etter ordinære regler i stedet. 

Du som er i ordningen for kildeskatt på lønn, får ikke skattemelding og skatteoppgjør for lønnen din. I stedet får du en skattekvittering som blir sendt til deg i juni i året etter du har arbeidet her. Skattekvitteringen viser hvor mye lønn og skatt arbeidsgiveren din har rapportert til Skatteetaten. 

Slik får du kildeskatt på lønn 

  • Du som er utenlandsk arbeidstaker og oppfyller kravene, blir automatisk en del av ordningen når du søker om skattekort. Skattekortet ditt vil være merket "Kildeskatt på lønn".
  • Alle utenlandske arbeidstakere som arbeider i Norge må ha et skattekort. Når du søker om skattekort skal du gi opplysninger om inntektene dine, slik at vi kan vurdere om du kan være med i ordningen. Endrer opplysningene seg, må du gi beskjed til skattekontoret slik at du kan få et korrekt skattekort. Ektefeller kan velge ordning for skattlegging uavhengig av hverandre.
  • Dersom arbeidsgiveren din søker om skattekort for deg vil du få et skattekort med kildeskatt på lønn hvis du tilfredsstiller kravene. Din arbeidsgiver kan ikke bestemme om du skal være med i kildeskatt på lønn ordningen eller ikke.

Dette skiller kildeskatt på lønn fra ordinær skatteordning

  • Arbeidsgiveren din trekker en fast skatteprosent fra lønnen din - 25 prosent. Dersom du ikke er med i norsk folketrygd er skatteprosenten 16,8 prosent.
  • Skatten din er ferdig gjort opp når du får lønnen din utbetalt.
  • Du mottar ikke skattemelding på lønn og får ikke et ordinært skatteoppgjør på lønn. I stedet sender vi deg en skattekvittering som viser hvor mye lønn og skatt arbeidsgiveren din har rapportert. Du mottar skattekvitteringen i juni året etter inntektsåret.
  • Alle pendlergodtgjørelser er skattepliktige.
  • Kildeskatt på lønn er en frivillig ordning. Du kan velge å gå ut av ordningen når som helst i løpet av inntektsåret og senest innen 30. april året etter inntektsåret. Dersom du velger å gå ut kan du ikke bli med i ordningen igjen for det samme inntektsåret.

Du oppfyller kravene for kildeskatt på lønn når du:

  • er utenlandsk arbeidstaker som jobber i Norge i kortere perioder, eller
  • er utenlandsk arbeidstaker som jobber i Norge og det er ditt første år som skattemessig bosatt i Norge, eller
  • bor i utlandet og mottar styrehonorar og andre lignende godtgjørelser fra norske selskap, og
  • tjener mindre enn 639 750 kroner i året (gjelder inntektsåret 2020)

Du kan også kombinere kildeskatt på lønn med disse skattepliktige inntektene eller formue:

Inntekter som verken er skattepliktige eller trygdepliktige i Norge, for eksempel lønn opptjent i utlandet når du ikke er medlem i norsk folketrygd, kan også kombineres med å være i kildeskatt på lønn.

Du oppfyller ikke kravene for kildeskatt på lønn når du:

  • tjener mer enn 639 750 kroner i året (gjelder inntektsåret 2020).
    • Forventer du å tjene mer enn 639 750 kroner (inkludert feriepenger og skattepliktige utgiftsgodtgjørelser mv) i året, må du huke av for at du ønsker skattlegging etter ordinære skattereglene når du søker om skattekort.
    • Hvis du er usikker på om du kommer til å tjene mer enn beløpsgrensen, kan du starte i kildeskatt på lønn ordningen, og velge deg ut på et senere tidspunkt
    • public benefits from NAV, for example sickness benefit or unemployment benefit, when you’re liable to pay national insurance contributions on the benefit
    • Parental benefit from NAV, also when the employer advances payment of these.
    • taxable income from commercial activity in Norway
    • income earned on Norwegian ships
    • income earned on the Norwegian continental shelf
    • taxable salary from the Norwegian State for work performed in other countries
    • taxable income from real property in Norway, including your share of the income of a housing company/jointly owned property
    • taxable income from moveable property in Norway
    • other income that’s only subject to national insurance contributions in Norway, for instance salary from a Norwegian employer for work performed in another country when you’re a member of the Norwegian National Insurance Scheme
    • income that’s not taxable to Norway according to a tax treaty, for instance if your employer does not have a permanent establishment and neither you nor your employer is liable to pay tax in Norway according to a tax treaty
    • taxable salary from a Nordic employer where withholding tax is paid to another Nordic country according to the rules in the Nordic Tax Withholding Agreement (NT1)
    • income that is taxable to Svalbard

Har du slike inntekter i kombinasjon med lønnsinntekt opptjent i Norge eller styrehonorar fra norske selskap, kan du ikke være med i ordningen. Du må gi beskjed til Skatteetaten om at du har slike inntekter slik at du får et korrekt skattekort. Dette gjør du ved å søke om nytt skattekort.

Being taxed according to the PAYE scheme is voluntary. You may choose to opt out of the scheme and be taxed under the general rules at any time during the income year. Below you can read more about how you make this choice.

You must choose by 31 December, 3 years after the income year, at the latest. That means the deadline for opting out for 2019 is 31 December 2022, the deadline for 2020 is 31 December 2023, and the deadline for 2021 is 31 December 2024.

Please note that when you pay tax under the general tax rules, you’ll receive a tax return for salary and other relevant circumstances, and you’ll receive a tax assessment notice.

When you’ve opted to be taxed under the general tax rules, you cannot re-join the PAYE scheme for that same income year. Tax that’s already been deducted will be converted to an ordinary advance tax payment when you opt out of the scheme. Your new tax deduction card will account for this.

If you apply for a tax deduction card for a new income year, you’ll again receive a tax deduction card marked "Kildeskatt på lønn"/tax deduction notice marked "PAYE" if you meet the criteria to join the scheme.

There are several ways you can opt out of the PAYE scheme and be taxed under the general tax rules 

  • If you don’t have a tax deduction card for this year yet, and you want to start with a tax deduction card for general taxation, you must choose taxation according to the general rules the first time you apply for a tax deduction card. You can do this in your application for a tax deduction card (RF-1209), where you can tick the box for ordinary taxation.
  • If you already have a PAYE tax deduction card for the current income year, and you want to change to a general tax deduction card, you can opt out of the scheme by changing your tax deduction card.
  • Log in to My tax. You must state the year for which you want to opt out of the scheme. If this applies to the current year, we’ll send you a new tax deduction card automatically.
  • If you’re not an online user and want to opt out of the scheme for 2020, you must download, complete and submit form RF-1515.

If you’re withdrawn from the PAYE scheme after the receipt for PAYE tax has been sent out, you’ll receive a new receipt where the basis for the PAYE tax and the PAYE tax and the PAYE tax have been changed. You’ll receive the new receipt at the same time as a tax assessment notice for general taxation.

When you have a full or partial exemption from the Norwegian National Insurance Scheme, you pay a reduced rate of tax on your employment income.

If you’re not a member of the Norwegian National Insurance Scheme, and therefore do not pay national insurance contributions in Norway, you must send a confirmation to NAV. For example you can use the form A1. If NAV concludes that you’re not a member of the National Insurance Scheme and that you are therefore exempt from paying national insurance contributions in Norway, they will report this to the Tax Administration.

You can get a tax deduction card with a reduced tax rate if you can provide information proving you’re a member of an insurance scheme in another country. This could for example be form A1. If you can submit form A1 or similar when you apply for a tax deduction card, you will receive a PAYE tax deduction card where your tax rate is reduced in line with the national insurance contributions you do not have to pay.

If the exemption from the Norwegian National Insurance Scheme applies for periods during which you’ve paid 25 percent tax, you can apply for a refund of the overpaid tax.

If you’ve overpaid the PAYE tax, you can apply for a refund. Use our contact form. The application must include the following information:

  • the year the overpayment applies to
  • the month(s) for which you’re applying for a refund
  • the refund amount
  • any documents proving that you’ve paid too much tax

You may claim a refund up to 3 years after the income year for which the PAYE tax was assessed.

The refunded amount will be paid to your Norwegian or foreign bank account registered with us.

To change the account number for payment, you must:

You’ll find the refunded amount in your receipt for PAYE tax. If we process your refund application after the receipt for PAYE tax was sent to you, you’ll not receive an updated receipt for PAYE tax. The refunded amount will be shown in the refund decision that you’ll receive from the Tax Administration.

Your employer/the payer must deduct tax under the PAYE scheme for the following:

  • Salary and other remunerations for work performed in Norway, including holiday pay.
  • Salary for foreign employees who are hired out, including holiday pay.
  • Expense allowances, refunds and payments in kind that are considered taxable benefits.
  • Allowances for personal expenses, for example travels to/from work.
  • Allowances for extra expenses relating to your commutes. For example, these allowances may cover expenses relating to home visits, food and accommodation.
  • Allowances received as a director or member of a board in Norwegian companies.
  • Allowances for commuter expenses for a director or member of a board in a Norwegian company.
  • Bonuses and remuneration or similar from Norwegian companies.

When your employer covers expenses directly incurred in connection with work, for example extra expenses you have during work-related stays away from home or when you move, only a surplus will be considered a taxable benefit for you. You only have to pay PAYE tax on a surplus. 

Generally, if you’re taxed under the rules in the PAYE scheme, you’re only liable for tax on income and wealth under the provisions regarding limited tax liability in Norway.

If you become a resident for tax purposes during the year, you can stay in the PAYE scheme for the remainder of the income year. However, this only applies if your capital income in Norway and other countries does not exceed NOK 10,000 in total. By capital income we mean for example dividends, interest income and income from the sale of shares.

If your capital income exceeds the income limit, you must be taxed under the general tax rules for all your income and wealth for the entire income year. If you become a resident for tax purposes during the income year, you must inform the Tax Administration about your expected global capital income in your application for a tax deduction card.

If you believe that the salary income you have earned in Norway is not taxable in Norway according to the provisions of a tax treaty that Norway has entered into with another country, the Tax Administration will assess this kind of application. You’ll receive a tax deduction card for taxation under the general taxation rules if your application is approved. If this is the case, you cannot be taxed under the PAYE scheme.

Nor can you be taxed under the PAYE scheme if an NT1 form has been submitted showing that tax has been deducted in another Nordic country in accordance with the Nordic Tax Withholding Agreement.