12. Checklist For Employers | Norway | Norway | Tolley's Global Mobility: Employment Taxes (Europe)

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12. Checklist for employers | Norway

Norway

This checklist is intended to be a prompt for key considerations that an employer should bear in mind before sending an employee to Norway. It does not cover home country considerations and it is not intended to be comprehensive.

Consideration	Further reading
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9.7.2 Civil contracts

13. Employer burden table

2.2.1 ATP Livslang Pension

2.3.3 Lump sum wage and church tax

6.1.1 EU social security agreement

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

8.2 Failure to pay social security

4.12 Beneficial loans

5.3.1 Short term business visitors

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.2.4 Contributions for employers of 20+ employees

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

9.6.2 Holiday pay

2.1.3 Tax calculation

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)

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12. Checklist for employers | Norway

Norway

9.7.2 Civil contracts

13. Employer burden table

2.2.1 ATP Livslang Pension

2.3.3 Lump sum wage and church tax

6.1.1 EU social security agreement

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

8.2 Failure to pay social security

4.12 Beneficial loans

5.3.1 Short term business visitors

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.2.4 Contributions for employers of 20+ employees

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

9.6.2 Holiday pay

2.1.3 Tax calculation

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)

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12. Checklist for employers | Norway

Norway

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