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.
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 new solution for direct registration in the a-melding.
The new solution has replaced A01 in Altinn.
Read more about employers’ duties in foreign limited companies and foreign self-employed persons.
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.