Moving to Norway
You can reside and work in Norway indefinitely without requiring any formal permission.Nevertheless, it is essential to report your relocation to Norway if you plan to stay for more than 6 months. Additional information on this requirement can be found on the website of the Norwegian Tax Administration.
You must apply for a registration certificate within three months of arriving in Norway. The registration certificate should be collected in person from the Police. Please ensure a valid passport or an approved ID card along with your employment contract.
For more detailed information on Registration Certificates, refer to the UDI’s website.Citizens from non-EU/EEA countries must possess a residence permit that authorizes work in Norway before engaging in employment. Generally, such permits are granted before the applicant's arrival in Norway. However, an exception exists: if you have a valid employment contract for up to six months in Norway, you can submit your application online through the UDI’s website.
Details regarding where to submit your application, necessary documentation, and embassy contact information can be found on the UDI's website. If you need the completed UDI Offer of Employment form, please contact personal@nord.no.
It is your responsibility to familiarize yourself with the regulations governing residence permits that authorize work in Norway and to understand the necessary steps for obtaining such a permit.
In Norway, public authorities and other institutions mandate that foreign citizens acquire a Norwegian identity number to access to their services.
There are two types Id-numbers:
- D number (temporary and valid for 5 years)
- Personal ID number (permanent)As an employee in Norway you will need to have a tax card.
In order to obtain a tax card you will need to attend a tax office in person for an ID check (if you move to Norway with your family, all the members of your family will need to attend). After a while you will be allocated a D number/personal ID number which must be forwarded immediately to Nord University using the following e-mail address: postmottak@nord.no.
Further information and a tax card application form are available from the Norwegian Tax Administration.
When attending in person, please take the following with you:- Tax card application RF-1209
- Valid passport/ID card
- Employment contract with Nord University
- Norwegian D number/personal ID number if you already have one
- Copy of a valid residence permit (for non-EU/EEA citizens)
When Nord receives your new D number/personal ID number Nord will obtain your tax card electronically from the Norwegian Tax Administration. A tax card is valid for one calendar year at a time and it must usually be renewed annually.
Tax is deducted from your salary in advance, and in order to ensure that the correct amount of tax is deducted, you need to provide information on the tax form about your anticipated income along with an estimate of how long you will be staying in Norway. If you do not have a tax card, tax will be deducted at a rate of 50 %.
Generally speaking, everyone who works in Norway has to submit a tax return which should be submitted by 30 April following the year of income. This is used to determine the final amount of tax to be paid. Any unpaid tax will be collected by the Norwegian Tax Administration. Any overpaid tax will be repaid. You can read more about this on the website of the Norwegian Tax Administration.
A simplified tax scheme for foreign employees in Norway is called Pay As You Earn (PAYE). Read more about PAYE.When undertaking paid employment in Norway you become a compulsory member of the Norwegian National Insurance Scheme.
Members of the National Insurance Scheme receive rights such as pension credits, health services and salary during illness, cf. the Norwegian National Insurance Act. Read more about membership on the website of the Norwegian Labour and Welfare Administration (NAV).As a member of the Norwegian National Insurance Scheme you must pay national insurance contributions. These contributions are included in the tax which is deducted from your salary (in 2023 the NI contribution amounts to 7.9 %).
As an employee of Nord University you automatically become a member of the Norwegian Public Service Pension Fund (SPK), provided that you work at least 20% of a full working day. As a member you pay 2% of your salary to the Norwegian Public Service Pension Fund, and your employer also pays approx. 11-14 %.We advise that you to open a Norwegian bank account. While you can also utilize your foreign bank, please note that transeferring money to foreign bank accounts may take a few additional days. Payments made by Nord University will always be in Norwegian krone, and any currency exchange losses and charges imposed by your bank must be covered by you.
When using a foreign bank, you will be required to complete the “Payment Abroad” form, providing us with the necessary information for transferring money internationally.
Remaining in your home country
Applicable to individuals with fixed percentage employment contracts, whether permanent or temporary
The details provided below are relevant for foreign employees who have entered into an employment agreement with Nord University and maintain their residential address in their home country.
In Norway, public authorities and other institutions mandate that foreign citizens acquire a Norwegian identity number to access to their services.
These are the two types Id-numbers:
- D number (temporary and valid for 5 years)
- Personal ID number (permanent)As an employee at Nord University you must have a tax card. In order to obtain a tax card you must attend the tax office in person for an ID check. After a while you will be allocated a D number/personal ID number which must be forwarded immediately to Nord University using the following e-mail address: postmottak@nord.no.
When remaining in your home country, employers can start the application process for a D number and tax card on your behalf, in order to reduce processing time. Please contact lonn@nord.no if this is relevant for you.
Normally you must apply for a new tax card each year if you have a D number, but usually only attend in person the first time you apply. Further information and a tax card application form are available from the Norwegian Tax Administration.
When attending in person, please bring the following documentation:- Tax card application RF-1209 (not required if your employer has submitted an application)
- Valid passport
- Employment contract with Nord University
- Norwegian D number/personal ID number if you already have one
- Copy of a valid residence permit (for non-EU/EEA citizens)
When receiving your ID number Nord University will use it to obtain your tax card electronically from the Norwegian Tax Administration. Tax is deducted from your salary in advance. To ensure that the correct amount of tax is deducted, you need to provide information on the tax form about your anticipated income along with an estimate of how long you will be staying in Norway. If you do not have a tax card, tax will be deducted at a rate of 50 %.
In general everyone who works in Norway has to submit a tax return which should be submitted by 30 April following the year of income. This determines the final amount of tax to be paid. Any unpaid tax will be collected by the Norwegian Tax Administration. Any overpaid tax will be repaid. Read more about this on the website of the Norwegian Tax Administration.
Norway has a simplified tax scheme called Pay As You Earn (PAYE) for Foreign Workers. Read more about PAYE.
If some of your work shall be carried out in your home country, the division of work between Norway and your home country must be settled. This means how much work you will perform when you are physically in Norway, and how much work you will perform when you are physically in your home country (as a percentage or number of days). This information is essential for ensuring that your income is reported correctly to the authorities. If your country has a tax agreement with Norway, you can also apply to the Norwegian Tax Administration for tax exemption in Norway in respect of the percentage of work which is carried out in your home country. Please contact the Norwegian Tax Administration for clarification.You must contact the national insurance authorities in your country of residence to see if your membership of their national insurance scheme will be retained.
EU/EEA countries
Clarification of which country’s National Insurance scheme you are a member of is important in respect of your entitlement to health services, salary during illness and pension contributions, etc.
Employees are required to undertake a substantial amount of their work in their country of residence in order to ensure that they retain membership of the National Insurance scheme in their home country. This requirement will be complied with if at least 25% of the employee’s working hours are linked to their country of residence. This assessment is made on the basis of the number of hours worked rather than the job percentage, and is not affected by whether or not the employee has one or several employers.
You are responsible for clarifying and documenting your membership. You must therefore contact the National Insurance authorities in your home country. You will be issued with an A1 form which documents which country’s National Insurance scheme you should belong to. Please refer to the list of authorities in EU/EEA countries which issue A1 forms.
Please be aware that it can take a long time to issue an A1 form, so you will need to apply as early as possible. Unclarified membership can both cause you financial losses and have serious repercussions for you if you should become ill or injured during your stay.
Please send a copy of your issued A1 form as soon as possible to: postmottak@nord.noNon-EU/EEA countries
Please be aware that Norway has National Insurance agreements with several countries. In order to receive confirmation of cover in your home country, you will need to apply to the authorities in your home country to obtain confirmation of your membership.
Confirmation of membership shall be submitted to postmottak@nord.no.We advise that you to open a Norwegian bank account. While you can also utilize your foreign bank, please note that transeferring money to foreign bank accounts may take a few additional days. Payments made by Nord University will always be in Norwegian krone, and any currency exchange losses and charges imposed by your bank must be covered by you.
When using a foreign bank, you will be required to complete the “Payment Abroad” form, providing us with the necessary information for transferring money internationally.