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. Below you'll find what documents and information you'll need in order to apply. Remember ID documents must be dated and signed.
Tax deduction card for foreign employee (RF-1355) does not replace submitting information in the Assignment and employee register
Most foreign workers will receive a tax deduction card for the PAYE scheme. Workers can decide to withdraw from the scheme, and they will then get a new tax deduction card and pay tax according to the general tax rules. Only the worker can make this choice. As an employer, you must have an up-to-date overview of which type of tax deduction card your employees have, and what this means for you.
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.
Roles and rights you need to apply for tax deduction cards
For you as an employer to be able to apply for tax deduction cards on behalf of a foreign employee, you need one of these Altinn roles for the enterprise:
- Limited signing rights
- Accountant with signing rights
- Accountant without signing rights
- Accountant Salary
- Alternatively, the individual service Tax deduction card for foreign employees (RF1355) for the enterprise in Altinn.
You can check which roles you have been designated for a party (enterprise) on the page entitled Profile. If you do not have the necessary rights, you must ask someone who has the role to delegate it to you.
Documents and information you'll need to apply for a tax deduction card
- A copy of the employee's passport or other type of valid ID document
- Documentation demonstrating that the employee needs a tax deduction card. This could be an employment contract or written offer of employment
- In connection with work for a temporary work agency or similar, it’s not required to have a confirmation of assignment. The FTE percentage must be stated in the employment contract with the temporary work agency
- You must have the employee’s address available, and you should know the employee’s e-mail address/telephone number.
- You’ll receive information about the D number from your employee
- Documentation demonstrating that the employee needs a tax deduction card. This could be an employment contract or a written offer of employment
- In connection with work for a temporary work agency or similar, it’s not required to have a confirmation of assignment. The FTE percentage must be stated in the employment contract with the temporary work agency.
Contact the Norwegian Tax Administration for confirmation that the ID check has been registered. If so, the employer can retrive the tax deduction card online via the ordering system or via the payroll system.
If an ID check is required, the employee must undergo such a check before a tax deduction card can be issued.
The tax deduction card is ready
When the identity of your employee has been checked 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 their 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 employer can retrieve it via the ordering system or via your payroll system.
You’ll receive information about 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.