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
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Web page updated on 28 Aug 2024 11:53