Does your company employ foreign workers? If so, it is important to understand how to correctly report salaries in Norway. Leinonen Norway has extensive experience in this area. In this article, we take a closer look at how the process works and what you need to be aware of.
How to Report Salary
Previously, salary reporting for foreign employees working on projects in Norway had to be done manually via Altinn. Today, this process can be handled more efficiently through a payroll system such as Tripletex.
All employees must first be registered with essential information such as D-number, position, and contact details. Once that is done, the reporting becomes more efficient, as the information is stored and automatically reused. The A-melding – the monthly report to the Norwegian Tax Administration – can also be submitted directly through the payroll system.
The most time-consuming part of the process is the setup of employees in the system. All data must be correctly entered to ensure complete and accurate reporting.
In addition, the payroll manager must have an overview of which project the employee is working on (client, project duration) and whether the individual will be staying in Norway for more than 183 days over 12 months, as this affects tax liability.
D-number
All employees without a Norwegian national identity number must obtain a D-number before they can start working in Norway. The D-number is a temporary identification number, which is also required when applying for a tax deduction card.
Usually, the employee must attend an ID check at one of 48 designated tax offices to receive a D-number and tax card. Leinonen can assist throughout this process. The D-number is also used to register in the National Population Register.
NUF Number
To report employees in Norway, the company must have a Norwegian organization number. If you only have a foreign company, a Norwegian-registered foreign enterprise (NUF) must be established. We can assist with this registration.
If the company is already registered in Norway, the company responsible for the payroll must be registered as the accountant through a Coordinated Register Notification in Altinn. The notification is sent to the general manager for signing. Once approved, the accountant gains the necessary rights to report salaries.
HSE Card
In some industries – particularly construction and cleaning – it is mandatory for all employees to have an HSE (Health, Safety, and Environment) card. This functions as an ID and shows who the employer is. On construction sites, the card is required to access the premises.
The employer is responsible for ordering HSE cards, but we are happy to assist with the entire ordering process.
Payslips
If your employees are liable to pay tax in Norway, you as the employer are required to send payslips to each employee. If you are using a payroll system such as Tripletex, the payslips are sent securely via encrypted email to each employee, protecting personal data. Payroll runs must always be approved by the employer before the payslips are distributed.
Permanent Establishment and Tax Liability
If your business operates in Norway for more than 12 months, the Norwegian authorities may consider it a permanent establishment. This means the company becomes liable for tax in Norway for income generated locally.
At the same time, employees become taxable in Norway for income earned there – regardless of where they live. If they also have taxable income in another EU country, double taxation is avoided through tax treaties. Tax is paid in the country where the income is earned.
Get in Touch
Reporting salaries for foreign employees in Norway requires a good understanding of both regulations and practical solutions. D-numbers, tax cards, the A-melding, and any HSE card requirements must be handled properly to avoid errors and delays. Using an efficient payroll system simplifies the process, and professional support can save you both time and resources. Leinonen Norway has solid experience and will guide you safely through the entire process – from registration to reporting and advisory services.
Get in touch – and we’ll take care of the rest!
