Guidelines for catering and representation at OsloMet

The Personnel Handbook for State Employees provides clear guidelines for representation, catering and food expenses etc. (lovdata.no, in Norwegian)

To ensure a common understanding and practice of the Personnel Handbook’s provisions, OsloMet has specified the government’s indications in the guidelines below. The guidelines were approved by Rector 07.03.2023.

Catering is remuneration for food ordered for meetings and conferences, etc. As a main rule, the employer does not provide catering for its own employees.

For events with internal participants only, catering can be considered in specific circumstances, see section 2.2 “Other events”. 

2.1 Catering for meetings, councils and committees

Catering can be provided for:

• Meetings and events with external participants (non-OsloMet employees).
• Meetings of boards, councils and committees and the like with external participants
• Conferences and termination ceremonies of internal committee work or other major projects.

2.2 Other events

Catering can be provided at special events with only internal participants.

• For events with only internal participants, the event owner can consider serving coffee/tea when the meeting, course, seminar, etc. lasts more than an hour.
• At events lasting more than 3 hours, a simple lunch may be served.
• Meetings or events that last 3 hours or more and extend beyond ordinary working hours and where it is necessary to serve something else than sandwiches, coffee and the like.
• At full-day events that extend beyond ordinary working hours and where two servings are required.
• For events such as Christmas lunch or summer party there may be catering for up to NOK 546 per participant, regardless of whether the event takes place on OsloMet's premises or outside.
• In connection with a doctoral defense, a reception with light refreshments may be held. Please note that a doctoral defense does not constitute representation and does not qualify as a special event or exceptional occasion.
• For celebration of employees who turn 50, 60 and 70 years of age, employees with 20, 30 and 40 years of service at the university, employees who retire or leave after at least 10 years of service, a simple event may be held (see guidelines for gifts).
• Rector has granted the deans, head for center, pro-rectors and the Director of Division authority to decide whether catering for other meetings/events than those specified above. The consent may be given by electronic approval in the procurement system or by attaching it to the order. In reimbursement cases the written consent must always be attached.   

Catering can primarily be used for meetings with external participants or larger internal events. See section on rules for catering.

The rates for catering for 2026

• For meetings/events with only internal participants
  • The event owner can consider serving coffee/tea when the meeting, course, seminar, etc. lasts more than an hour.
• Meetings/events under 3 hours, with external participants or meetings/events lasting more than 3 hours, a simple lunch can be served.
  • At OsloMet premises (canteen, meeting rooms, dining rooms etc.) Lunch expenses must not exceed NOK 241 per participant (for 2025: NOK 234)
  • outside OsloMet's premises: up to NOK 362
• At meetings/events that last 3 hours or more and extend beyond ordinary working hours and where it is necessary to serve something other than sandwiches, coffee and tea.
  • At OsloMet premises (canteen, meeting rooms, dining rooms etc.) - up to NOK 546 per participant (for 2025: NOK 529)
  • Outside OsloMet's premises: Up to NOK 819 (for 2025: 772)
• At all-day events that extend beyond ordinary working hours and where two servings are necessary (lunch and dinner)
  • At OsloMet premises (canteen, meeting rooms, dining rooms etc.) - Up to NOK 819 per participant (for 2025: 772 NOK)
  • Outside OsloMet's premises: Up to NOK 1229,-
• Long-term events with two servings, lunch outside OsloMet's premises and dinner at OsloMet's premises: Up to NOK 908,-
• Long-term events with two servings, lunch at OsloMet's premises and dinner outside OsloMet's premises: Up to NOK 1060,-

The rates apply per person. The rates are gross prices (including VAT).

Following an assessment of the individual event, the dean, centre managers, pro-Rector or division director may deviate from the amount limits for catering up to the maximum limit for representation, NOK 1745,-.

Applications and approval must be documented, either by electronic approval in the procurement system, or by attaching written consent in the payment documents, the invoice or reimbursement claim.

Representation is expenses for catering in the form of lunch, dinner, banquet or other extensive meals, or expenses for receptions, excursions, etc. where external guests participate.

The event qualifying at representation must be a special occasion and requires a certain level for formality. Representation is normally restricted to events where Rector participates and represents the university in meeting with representatives of governments, parliaments, other universities etc.  

Rates for representation for 2026

Simple lunch/reception

• Domestic: NOK 643 (NOK 836 *)
• Abroad: Cost rate for country /+ 30 per cent**)
• At home: NOK 515 (NOK 669 *)

Lunch/dinner

• Domestic: NOK 1745 (NOK 2269*)
• Abroad: Cost rate for country /+ 30 per cent**)
• At home: NOK 1396 (NOK 1815*)

* Increased rate for high-level guests

** Increased rate for special events, subject to justification.

3.2 Domestic representation

Whether an event is to be regarded as representation is dependent of the decision from Rector, the deans, head of center, Pro-Rectors or Director of Division. The decision must be made following an assessment of each specific case. The decision must be made in writing before the event takes place and be attached to the payment documentation.

Maximum rates have been set for 2026 with effect from 1st January 2026.

• Lunch / dinner: up to NOK 1745 per person.

• Simpler lunch / reception: up to NOK 643 per person.

• Increased rate: rates can be increased by up to 30% if high-level foreign guests are present. The rector determines when the increased rates can be applied.

Cultural performances:

If the event includes cultural features, e.g. a theatre performance, an opera, ballet or a sports event, this can be covered in addition to the representation rates. The same applies to expenses for flowers, wardrobe fees etc. Expenses on cultural features must be clarified and approved in advance and be attached to the case.

3.3 Representation abroad

The Rector designates the persons with the general authority to consent to representation abroad. These are, in addition to Rector, the deans, heads of center, Pro-Rectors and Director of Division. A single case assessment must be made in writing by the authorized person before the representation takes place and be attached to the case.

When employees at OsloMet are hosts responsible for serving lunch or dinner during service assignments abroad, the expense limit per person equals the food rate of the country in question (arbeidsgiver.dfo.no). If, exceptionally, the representation cannot be kept within the rate of the country in question, it may be increased by 30%. This must be documented separately.

3.4 Representation at home

Rector, the deans, heads of center, Pro-Rectors and Director of Division may in some cases consent to home representation. The assessment must be made in writing before the representation takes place and be attached to the case.

For this kind of representation, legitimate expenses are refunded by up to 80% of the rates that apply to other types of representation.

The working environment at OsloMet must be drug-free for students and employees. Therefore, alcohol must not be served/enjoyed on OsloMet's premises during core working hours, i.e. before 2.30 p.m. See OsloMet's guidelines for substance use and gaming activity.

This applies to OsloMet's premises and SiO's catering establishments in OsloMet's areas, as well as student basements, festival tents and other temporary catering establishments.

Alcoholic beverages are only covered in connection with the serving of food. The main rule is that up to two units of alcohol of normal price range are covered for meals. According to the tax rules, the catering must be "modest".

According to section 6-21-2 (lovdata.no) of the Tax Regulations (lovdata.no) , spirits cannot be covered without tax deduction, and if spirits are covered by the employer, the entire meal will be taxable as remuneration/in kind. Consequently, OsloMet does not provide reimbursement for spirits.

Costs for alcoholic beverages are included in the rates for catering/representation.

For when and how to apply for a licence to serve alcohol, see the City of Oslo's website.

As a main rule, no tips are to be given on the Norwegian government's account. Tips will as a general rule not be refunded and are not tax exempt in reimbursement claims.

Exceptions can be made in cases of representation in countries where it is common to tip or where fixed service fees are added to the bill, see examples of exceptions at arbeidsgiver.dfo.no.

The permission to provide tips and gratuity must be pre-approved and attached to the payment document (the invoice or refund claim).

Tips that are to be covered/reimbursed must be documented or substantiated.

If participants to a dinner etc. wishes to tip the serving staff, chief etc., these expenses must be covered privately. We recommend strongly to inform all dinner guests of these restrictions before the catering event. 

Expenses on expenses on catering and representation must be documented with payment documents and/or receipts. The number of participants must be clearly stated and, as a general rule, named.

All receipts and documentation must be enclosed. The purpose of the catering / representation and a justification of the use of the specific rates must follow the receipts. It must be clearly stated whether the receipts are related to catering or representation.

The participant list and programme must follow the appendices. If the group of participants is a known group (e.g. the OsloMet board or the HR forum), it is sufficient to state the group's name and number of members. The names of any external guests must always be stated along with the name of the business they represent. The programme of the entire event must be attached.

These rules follow tax laws and regulations of Norway and can not be disregarded. All expenses and reimbursement that do not comply to these rules will be subject to income tax. 

Employees who do not get paid for overtime work can receive a reimbursement of overtime food expenses, according to SPH 10.11.4 (lovdata.no).

Overtime food can under special circumstances also be provided for employees with overtime pay.

These conditions apply for all cases for overtime food coverage:

• Employees must have been working or attending a meeting/conference for at least 3 hours outside of standard working hours.  
• The reimbursement cannot exceed NOK 200,- 
• The expense must be documented with the receipt of the purchase.
• The overtime work must be mandatory and ordered by the employees nearest manager. Employees cannot claim overtime food coverage when they choose to work outside of standard working hours.
• The personnel manager of the employee decides whether overtime food will be covered. 
• The number of work hours is to be documented by a screen shot of the overtime registration in the SAP portal, which is to be added to the expense claim.