2.1ÌýÌýÌýÌý Withholding of income tax
The Norwegian authorities instruct the employer electronically via the Altinn portal (1.2) to withholding income tax and/or social security contributions according to instructions on the employee's tax card, see 2.1.1.
A voluntary simplified flat-rate tax withholding system can be requested by foreign employees, see 2.1.3 for further details.
Also note the special PAYE simplified withholding arrangement for certain Norway-inbound foreign expatriate employees at 6.3.
2.1.1ÌýÌýÌýÌý Tax deduction cards
An employee's tax deduction card shows how much tax and social security the employer must deduct from an employee's earnings before paying them the balance.
The tax deduction card is issued electronically by the tax authorities and the employer retrieves a card for each individual employee for each tax year by making a request through the Altinn online system.
The employee's tax deduction card is valid for one income tax year (the calendar year). This means that if an individual works in Norway from 1 November in one tax year until 30 March in the following tax year, they are
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Web page updated on 28 Aug 2024 11:53