Norway's employers have a responsibility to ensure proper taxation is done. To secure proper taxation of foreign workers, the Norwegian Tax Administration performs identity controls of foreign employees in Norway. All foreigners working onshore in Norway must meet at a tax office to verify their identity. If you fail to comply, you will not receive a tax deduction card. If you do not have a tax deduction card, the employer must deduct 50 % of the employee’s taxable salary as payroll withholding tax. In this blog, we'll look at what ID control of foreign workers means.
Who needs to meet for an ID control?
All persons performing work onshore in Norway, must meet in person for an ID control at the tax office.
There are a few exemptions. ID control is not required for:
- Foreign persons who only work on the Norwegian continental shelf
- Seafarers on a NIS/NOR vessel who are resident abroad for tax purposes
- People with a D-number who have already met for an ID check during the past two years.
- Those who are in a situation where it will be very burdensome to meet at the tax office in person.
If it will be very difficult to meet for an ID control, you may apply for an exemption. The application must be in writing and include the reason why it will be very difficult to meet at the tax office. The application must be sent to the tax office. The Application must include the following:
- Verified copy of valid passport or national ID card approved as a travel document in the Schengen Area
- Form RF-1209 "Application for tax deduction card for foreign citizens"
- Employment contract or written confirmation of work assignments in Norway
Please note that not all tax offices offer ID controls, the Tax Administration provides ID controls at these locations.
Also read: Do the right things when doing business in Norway
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What should you bring to the ID control?
Employees must bring the following documents to the tax office:
- A valid passport or national ID card is approved as a travel document in the Schengen Area. The ID card must have a picture and state the nationality and gender.
- Form RF-1209 "Application for tax deduction card for foreign citizens."
- An employment contract or written confirmation of work assignments in Norway.
- Citizens from outside the EU/EEA area must also document their residence permit to work in Norway.
You will receive a tax deduction card and your Norwegian D-number/temporary personal identification number based on the ID control.
Also read: Taxes in Norway - employee taxation
Book an appointment
You must book an appointment at the tax office. Booking can be done here: https://www.skatteetaten.no/en/contact/offices/book/
Employers can apply for a tax card on behalf of a foreign employee
- The employer can apply for a tax card on behalf of the employee. The person who applies must have the required Access to Altinn.
- The manager or the chairman of the board can assign the necessary Altinn access.
- The form that must be downloaded is called RF-1355.
In addition to RF-1355, the employer must enclose the employee’s verified passport and the employment contract or a written confirmation of the work assignments in Norway.
Please note that the employee is not exempt from meeting at the tax office for identification.
Do you have questions about the Norwegian ID control of foreign workers?
If you are conducting business activities in Norway and are overwhelmed by the obligations, ID check is only one item on the list of things you must comply with. For assistance, contact us. We can answer your questions, provide practical solutions and help with the processes.
Do you need assistance?
Our legal team is here to assist you. Contact us today!
Article first published 5 July 2018 - Updated September 2021
