Many of the services purchased by NTNU must be paid through the payroll system, rather than the person carrying out the work sending us an invoice. Whether the individual providing us with the service is a contractor («oppdragstaker») or self-employed must be clarified before the work begins, as this significantly impacts the type of contract, payment and tax obligations.

Because of this, it's important that anyone who orders a service on behalf of NTNU understands the difference.

Please note that this procedure only applies to the purchase of services, not goods. If you are purchasing goods, follow the standard ordering procedure.

Norsk versjon: Oppdragstaker eller næringsdrivende

Time-limited contracts | Purchasing | Topic page salary

NTNU is responsible for assessing and managing payments correctly when we purchase a service. If NTNU treats someone as self-employed when they should have had a contractor agreement, we could be held financially responsible for failing to deduct the correct tax in advance.

It is therefore mandatory to carry out an assessment each time NTNU purchases a service from a self-employed individual. The NTNU-employee ordering the service is responsible for ensuring that this assessment is done.

Use this form for the assessment

Is the person carrying out the work an NTNU employee?

NTNU cannot hire its own employees to perform tasks closely related to their area of expertise. In such cases, it's important to note that an individual cannot be both a salaried employee and receive payment for work as a self-employed individual or contractor. Employees must adhere to government regulations regarding working hours.

Who should have an assignment contract and fee?

Most assignments related to teaching or lecturing must go through the process for Time-limited contracts. They are therefore unable to send us an invoice as a business. Examples of this include:

• external examiners
• assessment of doctoral thesis, public defence, promotion of competence, applicants for a position
• work on the board, supervisory board, committees, councils and the like
• As a general rule, supervisors (see assessment form, if you are in doubt)

All types of assignment contracts (in Norwegian).

Characteristics of an assignment

• The contractor does not intend to operate a continuous business.
• The work is short-term and is typically carried out as a single work process.
• The contractor cannot send anyone other than themselves to do the job.
• The contractor is a salaried employee in their main occupation and takes on assignments outside their regular working hours.

Payments and taxes

Contractors:

• are not entitled to holiday pay.
• are not entitled to sickness benefits.
• are are not registered with the Norwegian Public Service Pension Fund, but have taxes deducted and are covered by the National Insurance Act.
• receive payment based on the unit's established rates after the work has been completed.

Read more about contractors

Who can send an invoice as a self-employed person?

Companies (ENK, ANS., AS, DA. etc.), non-profit organisations, associations and foundations are examples of businesses that can issue invoices. Only businesses registered in the Register of Business Enterprises with an organisational number can send invoices to NTNU. The exception is companies or self-employed individuals registered abroad. They must be registered as a business in their home country but do not need a Norwegian organisational number.

It's also important that the service to be performed aligns with the company's purpose and registered activities in the Register of Business Enterprises.

Other checkpoints for self-employed individuals

Before a self-employed individual can send an invoice to NTNU, it must also be assessed whether the service will be carried out at their own expense and risk. "At their own expense" means that the self-employed individual will cover their own costs, such as expenses for materials and equipment. "At their own risk" means that it is the self-employed individual's responsibility to complete the assignment on time and at the agreed price.

To be considered self-employed, the activity must also have a certain scope (skatteetaten.no, in Norwegian). This means that the work performed should be performed on a regular basis. Small, one-off tasks and casual jobs are not classified as self-employment.

It's also part of the assessment whether the self-employed person can send others to carry out the assignment. If they must do it themselves and cannot send others or use assistants, this leans towards categorising it as an employment relationship rather than a self-employed assignment (altinn.no).

Procedure for evaluating the assignment

All service assignments must be assessed before placing the order. This assessment must be documented if a self-employed person is going to send an invoice to NTNU.

1. Clarify the service assignment with the manager who has the authority to approve costs (BDM).
   
   • If the service involves hiring resources or purchasing consultancy services, it's important that the manager follows the guidelines for this (in Norwegian).
2. Check whether NTNU already has a framework agreement for the service.
3. If your conclusion is that the service should be ordered and NTNU does not have a framework agreement that covers this, please fill out the assessment form.

If your overall assessment is that the assignment should be paid as business income through an invoice, you must follow the guidelines for ordering goods and services:

1. Submit the purchase request form. The completed assessment form must be attached.
2. Fill out the purchase agreement with self-employed companies if you choose to use this contract.
3. Following an order from NTNU, the self-employed person submits an invoice, which is processed by purchasers in the various units.
   
   • The self-employed person must invoice NTNU in accordance with the guidelines for this.

Contact

Contact your local purchaser if you need assistance.