Foreign Labour in Norway - for operations without a permanent establishment

The first thing to consider is whether you are renting out workers for your customer in Norway, or if you are supplying a construction.

Labour rental:

Characterized by

  • Labour is available for the customer
  • There is no result liability
  • Contractor does not hold own equipment and materials
  • Often invoiced by hours
  • The customer has instruction authority over the workers

All wages earned in Norway are to be reported and are taxable via the A-message. Social Security must also be paid in Norway. If the workers are able to provide the A1 to document the insurance membership abroad, the company shall not pay the Social Security and the employee shall not pay social security fees.
In accordance with the Employment Agency directive, workers from staff renting firms must be treated equal with the company's own employees, but if the workers have a higher vacation money in their home country, they shall also have the high rate of vacation money earned in Norway.


Characterized by

  • Work is done at your own expense and risk
  • There are income responsibilities
  • Contractor holding your own equipment and material
  • Often fixed price
  • The contractor has instruction authority over their own employees.

All wages earned in Norway have to be reported via the A message. Under certain conditions, it may
also be tax-free in Norway and the contractor does not have to pay social security, if:

  • Contractor does not have a permanent establishment in Norway
  • Workers work less than 183 days in Norway over a 12 month period
  • Form A1 can be presented documenting the social security rights abroad.

If permanent establishment is established, the company will also be taxable to Norway for income earned in Norway. If the contractor have an assignment that lasts more than 12 months, it is automatically considered a permanent establishment.

Reporting contracts and employees
All foreign companies that are commissioned in Norway must report the assignment itself and which employees will be working in Norway to the Central Tax Office for Foreign Affairs on the FORM RF-1199/RF-1198

Workers will get D-number based on RF-1198

Declaration (tax return)
All those who have task-based income in Norway must also submit tax returns as well as RF-1030-S additional information for foreign persons.
The tax return is pre-filled, but if the income is not taxable or a social Security tax is exempt in Norway, information must be provided.
For people with PAYE (Pay as you earn) it is not necessary to submit a tax return

Police registration
Foreigners that are in Norway for more that 3 month must be registered at the Police. An appointment can be booked here.

Read more about the process below or request a free quote for doing business in Norway.

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