Form RF-1198 og 1199
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.
To log in and submit reports in the Assignment and Employee Register, you must have one of the following access packages:
- Responsible auditor
- Accountant with signing rights
- Accountant without signing rights
- Auditor employee
- Tax – Business
For Norwegian-registered foreign entities (NUF), it will also be possible to submit forms using the Register of Legal Entities role “Contact person NUF”.
You can also log in and submit reports in the Assignment and Employee Register using one of the following Altinn roles until December 2026:
- Responsible auditor
- Limited signing rights
- Accountant with signing rights
- Accountant without signing rights
- Accounting employee
- Auditor employee
- Preparer/Submitter
31 December 2026, access based on Altinn roles will be removed. From that point onwards, you must have the correct access package to gain access.
After 19 June 2026, it will no longer be possible to delegate Altinn roles. If you need to delegate access to the Assignment and Employee Register, you must delegate access packages that provide access to the register.
Altinn roles that have already been delegated will remain valid until 31 December 2026. From January 2027, the correct access package will be required in order to gain access.
Please note: Single service delegation must be carried out again within 1 June 2026.
If access to the Assignment and Employee Register was granted through direct service delegation, meaning access without a role or an access package, the access must be delegated again. The individual service you can delegate is called “Reporting to the Register of Assignments”.
If you do not have any of the access rights listed above, you must contact someone in your organization who can administer access rights in Altinn.
Contact Altinn user support if you experience problems with access rights.
Assignments
The client must inform the Tax Administration about assignments and any sub-assignments given to:
- a company that is domiciled abroad
- a person that is resident abroad
and is carried out in Norway or on the Norwegian continental shelf.
The hiring of labour is also considered an assignment.
The reporting obligation includes information about the main client in the contract chain, the direct client, and any contractors up to and limited to two descending links in the contract chain. By main client, we mean the client in a contract chain who first gives an assignment to a foreign contractor.
You do not need to provide information to the Tax Administration about:
- assignments given by private individuals
- cabotage assignments
- assignments where the agreed remuneration is less than NOK 20,000
- assignments carried out on Svalbard
Employees
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.
Submit the a-melding without a payroll system
All foreign contractors who are submitting the a-melding without a payroll system must use a melding - direct sumbission.
Read more about employers’ duties like foreign self-employed persons.
Access to the portal
You must log in with an electronic ID.
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.