Brief information about salary and other remuneration for work performed abroad

Specify salary and other cash benefits for work performed abroad and/or on a foreign continental shelf. The income recipient may be resident for tax purposes either in Norway or abroad.

Exceptions
The reporting obligation will not apply if:

• the income recipient is not resident in Norway for tax purposes, and 
• the payment is to be charged to a fixed operating base belonging to the employer in a country with which Norway has a tax treaty.

In practice, the Norwegian tax authorities assume that there is no reporting obligation for salary and other remuneration for work performed outside Norwegian territory if the employer is not domiciled in Norway for tax purposes.   

 

The information you must provide

Amount	x NOK
Type of salary or benefit	Depends on the type of benefit (see below)
Subject to withholding tax	Yes
Basis for employer's national insurance contributions	Yes/No
Tax and contribution rules	If relevant
Additional information:
No. of hours	For hourly wage and overtime remuneration
Country of earnings	Country code
Earned on a continental shelf	Yes/No

 

Amount

Specify the gross amount.

 

Type of salary or benefit

Specify “cash benefit” and one of the following salary benefits:

• Fixed salary
• Hourly wage
• Fixed supplement
• Irregular supplement linked to worked hours
• Public holiday supplement
• Irregular supplement linked to non-worked hours
• Bonus
• Overtime payment
• Severance pay
• Holiday pay
• Other
• Deduction from salary for holiday (amount must always be negative)
• Fees, piecework, percentage or commission

 

Subject to withholding tax

The benefit must always be specified as subject to withholding tax.

You do not have to deduct withholding tax: 

• if the amount to be deducted is below the minimum thresholds for withholding tax
• for work performed abroad when the income recipient is either not tax resident in Norway or is temporarily resident in the country
• If a tax exemption has been granted or form NT2 (confirmation of withholding in the country of employment under the Nordic tax treaty) has been submitted

 

Basis for employer's national insurance contributions

You must calculate employer’s national insurance contributions on this benefit.

Exceptions:
You don't have to calculate employer’s national insurance contributions when the income recipient:

• is covered by the national insurance legislation of another country in accordance with a convention or the EEA Agreement 
• not a voluntary or mandatory member of the Norwegian National Insurance Scheme under the National Insurance Act
• receives remuneration for religious, humanitarian or philanthropic work performed by a person posted abroad by mission organisations, church organisations or humanitarian organisations when the period of residence abroad lasts at least two years.

 

Tax and contribution rules

If the income recipient fulfils the conditions, you must use the following tax and contribution rules:

Svalbard can't be used for income earned on a continental shelf.

If you submit an a-melding for a tax-free organisation, you can use the following tax and contribution rule:

 

Additional information

• No. of hours
  If you specify hourly wage or overtime remuneration, you must also specify the number of hours.
  
  
• Country of earnings
  Specify the country code for the country in which the income was earned.
  
  
• Earned on a continental shelf
• If the income was earned abroad you must Yes og No under “earned on continental shelf”. You can't combine the tax and contribution rule Svalbard with income earned on a continental shelf.
  
  

 

 

 

Correcting errors

 

What do we use the information for

NAV uses information concerning salary and other benefits to calculate unemployment benefits and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.

The Norwegian Tax Administration uses information concerning salary and other benefits to assess income. The amount is aggregated with other benefits and transferred to the tax return.

Statistics Norway (SSB) uses the information for statistical purposes.