Form RF-1355

An employer may apply for tax deduction cards on behalf of foreign employees

As their employer, you can apply for tax deduction cards for your foreign employees. It does not matter whether or not they already have a Norwegian national identity number or D number.

Tax deduction card for foreign employee (RF-1355) does not replace submitting information in the Assignment and employee register

If the employee already has a tax deduction card, you do not have to apply. You can obtain the tax deduction card in your payroll system or in our ordering system for tax deduction cards.

To be able to apply for a tax deduction card on behalf of a foreign employee, you must have the rights to act on behalf of the enterprise. You must have the altinn role "Limited signing rights". The role is already assigned to the enterprise's general manager, the chair of the board etc. If you do not have this right, you must ask the person who has the role to delegate it to you.

Documents and information you'll need in order to apply for a tax deduction card

Employee without a Norwegian national identity number or D number:

  • A legible scanned copy of a passport or other type of valid ID document to upload.
  • Documentation demonstrating that the employee needs a tax deduction card, e.g. employment contract, written offer of employment or confirmation of assignment.
  • You must have your employee's postal address available, and you should know your employee's e-mail address and telephone number.

Employee with a Norwegian national identity number or D number:

  • Documentation demonstrating that the employee needs a tax deduction card, e.g. employment contract, written offer of employment or confirmation of assignment.

ID controls

If the employee visited the tax office for an ID control in 2017 or 2018, they do not have to report for a further ID control in order to obtain a tax deduction card for 2019.

Contact the Norwegian Tax Administration for confirmation that the ID control has been registered. If so, the employer can obtain the tax deduction card electronically via the ordering system or via the payroll system.

If the employee did not undergo an ID control during the past two years, they must do so before a tax deduction card can be issued.

When will the tax deduction card be ready?

When the identity of your employees has been controlled and the application for a tax deduction card has been submitted, it usually takes up to four working days before the employee receives information regarding the tax deduction card (tax deduction notice). We'll send the tax deduction notice to the employee's registered address.

When the tax deduction card is ready, you as an employer may obtain it through the ordering system or your payroll system.

You'll receive information regarding a D number from your employee. If the employee has a working permit, the person in question can start working while waiting for the tax deduction card. Before we've issued the tax deduction card, the employer must deduct 50 percent tax.

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