When you work in Norway, you must have a Norwegian identity number (ID) and a tax card. Inform NTNU as soon as you have received your Norwegian ID number, so that we can retrieve your tax card in the payroll system. Without a Norwegian ID number in the payroll system, 50 percent tax will be deducted from your payment

Norsk: Skattetrekk for utenlandske arbeidstakere

Topic page about salary | Norwegian Tax Administration - Taxes

How to obtain ID-number and tax card

Go to the Norwegian tax administration for information: Applying for a tax deduction card when you’re a foreign worker

he dates on the tax card must match the dates in the employment or assignment contract.

Inform NTNU when you receive your Norwegian ID number

If you have not received a Norwegian ID number before you start working for NTNU, you can be temporarily registered in the payroll system with a fictitious birth number or international ID. As soon as you have received a Norwegian ID number, you must inform NTNU. This person will inform the Service Center, which handles payroll. You will be taxed at 50 percent until you have received an ID number and informed NTNU about it.

You must apply for a new tax card each year

Foreign workers with a D-number, or who have received a Norwegian birth number in the past year, must apply for a tax card before each new calendar year: Application for tax deduction card for foreign employee - The Norwegian Tax Administration.

Electronic ID

Once you have received a D-number or birth number, you should obtain an electronic ID as soon as possible. You need it for a variety of services, including viewing and changing your tax information.

To types of tax schemes for foreign employees

Most foreign workers who are new in Norway will automatically become part of the Pay as you earn scheme The PAYE scheme is a simplified tax scheme for foreign workers on short work stays on mainland Norway. With the PAYE scheme you don't submit a tax return and do not get a tax assessment notice.

If you prefer ordinary tax deduction instead of PAYE, you must tick the box for ordinary taxation when you apply for a tax deduction card. You can't rejoin the PAYE scheme the same year.

Tax deduction in December

Employees with regular tax cards can choose to have full tax deducted from their salary in December, instead of half. This does not apply to foreign workers who are part of the *Pay as you earn-scheme.*

Tax Deduction for Holiday Pay

See Holiday Pay.

Tax return and tax assessment

Go to The Norwegian Tax Administration for information. With the PAYE scheme you don't submit a tax return.

How to inform the Service Center about your ID-number

We recommend that the employee notifies HR at the unit (the person who originally submitted the contract). Local HR can enter the birth number/D-number as a note on the employment contract in Elements, and then send a case to us in NTNU Hjelp with the Elements-number.

If HR has already submitted a case about the employment contract via the 'New Employment' form, it is fine to update the same case. If it is not the same person submitting the employment contract and the birth number, it can be submitted via the 'Other Inquiries' form."

Contact

NTNU's International Researcher Support office offers tax seminars right before taxes are due. Contact: staff.international@adm.ntnu.no.

Visit also Norwegian Tax Administration - Foreign and Service center for foreign workers.

For inquiries about salaries and payments, contact The Service center for Payroll and HR