If you have employees working in Norway, please be aware of the following….

 

Registration of workers in Norway

All workers sent to Norway need to be registered in the so called “assignment and employee register” (in Norwegian: oppdrags- og arbeidsforholdsregister), form RF1198/1199. Upon arrival, the employees need to present themselves at a tax office for ID check.

 

Video tutorial

This quick video tutorial shows you how Your employees get access to their job site in Norway:

 

 

 

 

Payroll and taxation in Norway

Irrespective of taxation, gross salaries earned in Norway need to be reported in monthly payroll returns, called A-messages (in Norwegian: A-melding).

If a worker is deemed not to be taxable to Norway, an “application for exemption from the obligation to deduct taxes” needs to be filed. Normally, such an exemption is granted.

Tax treaties defer from country to country, but at a glance, we can summarize:

If a worker is working for a Norwegian limited company, he/she will be taxable! If the worker is working for a company from another country with a permanent establishment in Norway, he/she will be taxable as well. If the worker is working for a company from another country without a permanent establishment in Norway, he will only be taxable if he is in Norway more than 183 days** in a 12 months period.
Employees working on a hire of labor agreement are always taxable!

** applicable for most countries, e.g. Germany

Social security in Norway

When people enter Norway to work they will usually become members of the mandatory Norwegian National Insurance Scheme from their first day of work. They are obliged to pay National Insurance contributions. However, the obligation to pay social security can be avoided if you send so called A1 forms (or similar forms for non-EU countries) to the Norwegian social security institute “NAV”.

 

Minimum wage in Norway

Even if there is no general minimum wage in Norway, minimum wages have been introduced in certain sectors in general application of collective agreements. Among others, the following sectors have agreed minimum wages:

  • Building and constructions
  • Electricians
  • Cleaning
  • Hotel and restaurants
  • Drivers (tour buses, freight transport)

Minimum hourly wage within construction:

  • For skilled workers: NOK 209.70
  • For unskilled workers without any experience of construction work: NOK 188.40
  • For unskilled workers with at least one year’s experience of construction work: NOK 196.50
  • For workers under 18 years of age: NOK 126.50

The rates apply from June 1st 2019.

Overtime supplement

Pursuant to section 10-6 (11) of the Working Environment Act, an overtime supplement equal to 40% of the hourly rate shall be paid.

For work on construction sites, the employer shall cover necessary expenses for travelling and housing. 

For detailed information, we strongly recommend to look at this link:
https://www.arbeidstilsynet.no/en/working-conditions/pay-and-minimum-rates-of-pay/minimum-wage/

 

Working hours

There are limits for how much your employee may work per 24-hour day and per week. These limits are laid down in the Working Environment Act, but may also be regulated by your employment contract and by any collective agreements.

The limits prescribed by the Working Environment Act for normal working hours are:

  • 9 hours per 24 hours
  • 40 hours per 7 days

If you work shifts, nights or Sundays, normal working hours are 38 or 36 hours a week. The duration and disposition of the daily and weekly working hours must be stated in your employment contract.

The employer shall keep an account of the employee’s working hours.

Please read the link on the website of the Labor Inspection carefully. Special rules may apply for your project:
https://www.arbeidstilsynet.no/en/working-conditions/working-hours/

HSE cards within building and construction

Please note that some industries require so called HSE cards. We can help you to order these cards to make sure your workers have access to the construction site.

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