Norway
Regulations for Working in Norway
Overview
Norway is not only a stunning travel destination – it also offers exciting professional opportunities for companies and employees alike. Whether it’s a long-term assignment, a short business trip, or a flexible workation: anyone working in Norway must comply with specific legal and administrative requirements. On this page, you'll find a comprehensive overview of current regulations, obligations, and practical tips to ensure your time abroad runs smoothly.
EU Posted Workers Directive
Reporting Requirements
- For standard business trips to Norway, no registration is required.
- If employees are posted to Norway, they must be registered with the Norwegian Tax Administration using form RF-1198.
- Upon arrival in Norway, posted workers must complete an in-person ID check at a local tax office, where they will receive a Norwegian identification number (D-number).
Required Documents
During the posting period, the following documents must be available at the worksite:
- Working time records
- Payslips
Documents must be available in Norwegian, Swedish, Danish, or English. Certified translations are not legally required but may be requested by authorities.
The Norwegian Labour Inspection Authority may impose sanctions in the form of:
- Administrative orders
- Fines
- Penalties for serious violations
The maximum fine for non-compliance can reach 15 times the National Insurance base amount — approx. NOK 1,500,000 (~€132,000).
Failure to register posted workers with the tax authorities may result in a fine of 2 x the Norwegian court fee (1,243 NOK) per worker (~€110).
Labor Law
Minimum wage
Norway does not have a universal statutory minimum wage.
Wages are negotiated individually or collectively between employers and employees.
However, binding collective agreements set industry-specific minimum wages in certain sectors:
- Electrical trades
- Fish processing
- Hospitality and catering
- Transport (freight and passenger)
Wage levels are updated annually and depend on qualifications and experience.
Working Hours
- Maximum: 9 hours/day, 40 hours/week
- Shorter hours may apply under national or sector-wide collective agreements
- Working hours must be stated in the employment contract
Violation of local labor laws may result in fines, additional obligations, or legal claims related to termination rules or working hours.
Social Security
For workers posted from an EU country, EU Regulation 883/2004 applies.
- With a valid A1 Certificate: the employee remains covered under their home country’s social security system
- Without an A1: Norwegian social security rules apply, and the foreign employer must act like a Norwegian employer
The consequences of a violation may include extensive administrative obligations, back contributions (interest), increased audit costs and severe sanctions. In addition, significant reputation damage can occur in this context.
Income Tax
There is no grace period for income tax liability in Norway. Employment in Norway is typically taxable from day one.
Foreign employers must:
- Register in Norway
- Report wages monthly to the Norwegian tax authorities
- Withhold tax according to the employee’s tax card
- Set up a tax deduction account
- Pay withheld taxes bi-monthly
- Issue monthly payslips and an annual wage summary
Travel Expenses and Allowances
Foreign employers must cover the cost of travel, accommodation, and meals for employees traveling within Norway.
Posting-related allowances generally count as taxable salary, unless clearly defined as expense reimbursements (e.g., for travel, lodging, or meals).
If the nature of the allowance (salary vs. reimbursement) is not clearly defined in the employment or posting contract, it is typically treated as a reimbursement.
Public Contracts
Companies bidding on public contracts are legally required to apply the relevant national or sector-wide minimum wage agreements.
This should be checked before submitting an offer.
The consequences of non-compliance can vary depending on the situation, but there is often an immediate obligation to submit a tax return in the destination country, which can result in further, extensive consequences for the employees and the company.
Immigration & Visas
International activities require exact compliance with international visa and entry requirements. The traveller, the type of activity, the purpose of stay and the duration are decisive for this, whether a business visa, a work visa or other special permits are required.
The consequences in case of infringement may include entry bans and associated loss of revenue, sanctions, fines and reputation damage.
Permanent Establishment
Employees working abroad can establish a permanent establishment through their activities in the target country and thus trigger a chain of financial and administrative consequences for companies.
The consequences of a violation may vary depending on the situation, but each establishment entails a significant administrative burden. In addition to registration, profit allocation and filing of the corporate income tax return, income tax obligations usually also arise.
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