Payroll in Norway

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.

Tutorial- Video

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

A- messages

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

Taxation

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/she will only be taxable if he/she is in Norway more than 183 days** within any 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”.

Anlagenbau

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 construction
Electricians
Cleaning
Hotel and restaurants
Drivers (tour buses, freight transport)
Minimum hourly wage within construction:

For skilled workers: NOK 220,00

For unskilled workers without any experience of construction work: NOK 198,30

For unskilled workers with at least one year’s experience of construction work: NOK 206,50

The rates apply from July 1st 2021.

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/