December 08, 2025
Correctly identifying whether the contract involves service provision (tjenesteyting) or hiring-out of labour (innleie/utleie) is crucial for compliance.
Foreign companies performing business activities in Norway must register a Norwegian branch (NUF) in the Brønnøysund Register Centre.
An NUF receives a Norwegian organisation number, which is required for:
NUF registration is often the most efficient form for companies posting employees to Norway.
Each posted worker must be registered using:
This enables Norwegian authorities to issue:
VAT rules for foreign companies in Norway depend on the type of activity:
VAT registration becomes mandatory once sales exceed NOK 50,000.
Labour leasing services fall under the reverse charge mechanism, meaning:
Companies hiring out labour must be approved in the Register of Staffing Companies (Bemanningsforetakregisteret).
This is one of the most sensitive compliance areas for foreign firms entering the Norwegian market.
Depending on the situation, the employee may fall under:
If the employee is covered by Norwegian folketrygden, the employer must:
Employees are taxed in Norway when:
Employees may choose between:
Choosing the right scheme affects both take-home pay and compliance obligations.
The employer is accountable for:
Errors commonly lead to administrative penalties.
Each posted worker must receive a written annex including:
The employee must appear in person at the Norwegian Tax Administration for identity verification.
Without a tax card, Norway automatically withholds 50% tax.
All employers in Norway must submit A-melding monthly, reporting:
Incorrect or missing reports result in significant penalties.
HMS cards are required in:
HMS-kort confirms:
Employers must provide:
Arbeidstilsynet frequently checks compliance in this area.
Foreign employers have identical obligations to Norwegian employers, including:
Non-compliance may result in immediate suspension of work.
Posting employees to Norway requires strict compliance across many areas:
1. Choosing the Correct Business Model in Norway
Correctly identifying whether the contract involves service provision (tjenesteyting) or hiring-out of labour (innleie/utleie) is crucial for compliance.
- Service provision – the client does not direct the employees.
- Hiring-out of labour – the Norwegian client controls where, when and how the work is performed.
Incorrect classification is a common reason for audits by Skatteetaten or Arbeidstilsynet. This decision determines your registration, tax and reporting duties in Norway.
2. Registering a Branch in Norway (NUF Registration)
Foreign companies performing business activities in Norway must register a Norwegian branch (NUF) in the Brønnøysund Register Centre.
An NUF receives a Norwegian organisation number, which is required for:
- tax reporting,
- employee registration,
- VAT obligations.
NUF registration is often the most efficient form for companies posting employees to Norway.
3. Registering Posted Workers – RF-1198 Form
Each posted worker must be registered using:
- RF-1198 – Information on Foreign Employee.
This enables Norwegian authorities to issue:
- a D-number
- the employee’s tax card
and assess tax and social security obligations.
4. VAT Registration in Norway – When It Is Required
VAT rules for foreign companies in Norway depend on the type of activity:
Service Provision
VAT registration becomes mandatory once sales exceed NOK 50,000.
Hiring-out of Labour
Labour leasing services fall under the reverse charge mechanism, meaning:
- no VAT registration for the foreign company,
- the Norwegian client accounts for VAT.
Correct VAT classification prevents penalties and delayed payments.
5. Registration in the Norwegian Staffing Company Register
Companies hiring out labour must be approved in the Register of Staffing Companies (Bemanningsforetakregisteret).
Failure to register may result in:
- prohibition from operating,
- fines,
- refusal of site access for employees.
This is one of the most sensitive compliance areas for foreign firms entering the Norwegian market.
6. Social Security and Employee Taxation – A Core Element of Norwegian Posting Compliance
A. Social Security Obligations (A1 Certificate or Norwegian Folketrygden)
Depending on the situation, the employee may fall under:
- Home-country social security (A1 certificate)
- Norwegian social security (folketrygden)
- Norwegian social security for third-country nationals posted from an EU country without a bilateral agreement.
If the employee is covered by Norwegian folketrygden, the employer must:
- pay arbeidsgiveravgift (AGA)
- report employees in a-melding and aa-registeret
- purchase occupational injury insurance (yrkesskadeforsikring)
- set up mandatory occupational pension (OTP)
These obligations often trigger audits if not handled correctly.
B. Employee Income Tax in Norway
Employees are taxed in Norway when:
- work is performed in Norway, and
- the double tax treaty does not grant exemption.
The employer must:
- withhold tax according to the employee’s tax card,
- remit the tax to Skatteetaten by the first working day after salary payment (from 2026, without a skattetrekkskonto).
C. Tax Schemes: Standard vs. Kildeskatt (PAYE 25%)
Employees may choose between:
- Standard taxation (requires a tax return),
- Kildeskatt – a 25% PAYE system with no deductions and no tax return requirement.
Choosing the right scheme affects both take-home pay and compliance obligations.
D. Employer Responsibility
The employer is accountable for:
- correct tax calculation,
- payment of AGA, OTP and mandatory insurances,
- accurate monthly a-melding reporting.
Errors commonly lead to administrative penalties.
7. Posting Annex – Mandatory Employment Contract Amendment
Each posted worker must receive a written annex including:
- workplace location in Norway,
- posting duration,
- accommodation details,
- travel reimbursement rules,
- working hours,
- minimum wage rules.
Using the employment contract templates recommended by Arbeidstilsynet is highly advisable.
8. Identity Check at Skatteetaten (ID-Control)
The employee must appear in person at the Norwegian Tax Administration for identity verification.
After ID-control, the worker receives:
- D-number
- Tax card
Without a tax card, Norway automatically withholds 50% tax.
9. Monthly Reporting – A-melding
All employers in Norway must submit A-melding monthly, reporting:
- gross salary,
- working hours,
- job code,
- social security contributions (AGA),
- posting information.
Incorrect or missing reports result in significant penalties.
10. HMS-kort – Mandatory ID Cards for Workers in Norway
HMS cards are required in:
- construction,
- cleaning,
- transport (from January 2026).
HMS-kort confirms:
- legal employment,
- correct registration,
- identity of the worker.
Without it, the employee may be removed from the worksite.
11. Norwegian Working and Pay Conditions (Allmenngjøring Rules)
Employers must provide:
- minimum hourly rates for the relevant sector,
- correct working hours and rest time,
- overtime compensation,
- holiday pay (feriepenger),
- travel and accommodation coverage,
- proper living standards,
- meal allowances or reimbursement.
Arbeidstilsynet frequently checks compliance in this area.
12. HSE Requirements in Norway – Full Employer Responsibility
Foreign employers have identical obligations to Norwegian employers, including:
- compliance with the Working Environment Act,
- risk assessments,
- HSE training,
- proper PPE,
- reporting accidents to Arbeidstilsynet and NAV,
- signing an agreement with a BHT (Occupational Health Service).
Non-compliance may result in immediate suspension of work.
Summary: How to Stay Compliant When Posting Workers to Norway
Posting employees to Norway requires strict compliance across many areas:
- corporate registration,
- reporting duties,
- tax and social security,
- HSE requirements,
- wage and working conditions.
Companies that complete these steps correctly minimise risks, avoid penalties, and build a strong reputation on the Norwegian market.
For personalised guidance on posting employees to Norway, contact us:
📩 office@novum.no
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