Informasjon til utlendinger som skal motta lønn eller honorarer - Ansatt

Information to foreign recipients of salary and/or remuneration

Information to foreign recipients of salary and/or remuneration

The Norwegian Tax Administration requires that all foreign recipients of salary or remuneration from Norway have a tax deduction card and a D number. It is important that you submit your D number to your HR department once this is obtained. If your stay is for a longer period, you may obtain a Norwegian identity number rather than a D number. If your stay is prolonged, you may obtain a D number first and then a Norwegian identity number.
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The D number consists of eleven digits and corresponds to the Norwegian national identity number. Both the D number and the tax deduction card are issued by the Tax Administration in Norway. The D number is required for the tax authorities to be able to identify salary/fee recipients.

Please note that OsloMet must receive your D-number and/or national identity number when you are assigned this. You will be deducted 50% tax until we receive your D-number/national identity number and tax deduction card. The increased tax deduction will then be refunded no later than the tax assessment next year. 

Tax

OsloMet is required to deduct tax on work performed in Norway and for Norwegian employers abroad. The Norwegian authorities may later repay the tax you are deducted when you are paid salary/remuneration, if you are not considered liable to pay tax in Norway after applying for tax exemption.

See more about tax for foreign workers on the Tax Administration's website: Altinn - Skatt for utenlandske arbeidstakere

Applying for tax exemption  

If you are going to work exclusively from a country outside Norway and do not have a D number or a Norwegian tax deduction card, we will apply for tax exemption on your behalf. To do this, we need a two-page color copy of your passport showing the country of issue of the passport. Send this to your HR department with our solutions for sending personal data. 

If a tax exemption is granted, we will pay salary and remuneration without tax deduction, and any tax already deducted will be refunded no later than to the tax assessment next year. 

Obtaining a D-number or Norwegian tax deduction card when you are in Norway 

If you are staying in Norway, you must contact the Tax Administration to apply for a D number and a Norwegian tax deduction card. You must apply for a tax deduction card in person to confirm your ID. See how to proceed on our web pages on moving to Norway.

Social security 

If you are a foreign citizen and covered by the social security provisions in the country of which you are a citizen, the Norwegian authorities must have an confirmation of this. The confirmation is a form called "A1".  This is a confirmation of membership benefits from your country’s authorities and informs that the Employer’s national insurance contribution is not to be paid by to Norway, but to the country of which you are a citizen.

You apply for A1 from the authorities in the country of which you are a citizen. To apply for A1 you will need Oslo Met's name, address and organization number:

OsloMet – storbyuniversitetet
Postboks 4 St. Olavs plass
NO-0130 Oslo
Org.nr. 997 058 925

You will also have to send a confirmation that you will receive salary/remuneration from OsloMet.

If your country does not have an electronic dialogue with the Norwegian authorities, the A1 form must be sent to NAV.

Please note that, according to the Norwegian authorities, applications often have a long processing time.