Does this apply to me?

You are a cross-border commuter if you:

• live in a Swedish or Finnish municipality that borders Norway, and
• work in a municipality in Norway that borders the country where you live

Place of residence can be proven through a population registration certificate from the tax authorities in Sweden or Finland. The employment relationship must be proven through an employment contract.

How to get a tax deduction card

If you’re a cross-border commuter, you must contact the Norwegian Tax Administration and provide proof that you meet the requirements for being classified a cross-border commuter. Once you’ve done this, the Tax Administration will issue a tax deduction card with a rate of 7.7 percent, which is the national insurance contribution you have to pay.

Your employer retrieves your tax deduction card directly from the Tax Administration. You’ll receive information about your tax deduction card, a tax deduction notice, which will be sent to the address that’s registered for you in the National Population Register. You do not need to send anything to your employer.

Benefits from NAV

The cross-border commuter provisions only apply to employment income. If you receive benefits from NAV or benefits from your employer that are refunded by NAV, these benefits will normally be subject to tax in Norway. In that case, you must contact the Norwegian Tax Administration to request  a new tax deduction card.

Exemptions from a membership in the Norwegian National Insurance Scheme

By default, the Tax Administration assumes that cross-border commuters who work in Norway are members of the Norwegian National Insurance Scheme. If you work in other countries than Norway, you’re probably a member of an insurance scheme in your country of residence. In that case, you need to contact Forsäkringskassan (Sweden) or Pensionsskyddscentralen/Eläketurvaskeskus (Finland) to have your membership clarified.

If you’re not going to be a member of the Norwegian National Insurance Scheme, the national insurance authority in your home country must send a confirmation to NAV. The Tax Administration will then receive a notification about this from NAV.  A1 and/or other forms from other countries’ authorities are not sufficient proof to exempt you from paying national insurance contributions.