Understanding the rules and regulations for registration AND posting of employees in norway
If services subject to VAT are carried out in Norway, such as assembly, installation, commissioning, maintenance, inspection, repair, etc., which must be carried out on site and therefore cannot be delivered remotely, a foreign company must register in Norway! Even companies that simply post or hire out employees to Norway must register and need an organization number.
Important for both the Norwegian and the Austrian company to keep in mind: the whole process takes approx. 4 – 6 weeks!
Below are the most important points at a glance:
All orders in Norway (not to private individuals and not if the order value is below NOK 20,000, i.e. around 2,000 euros) must be reported to the Central Office Foreign Tax Affairs using forms RF 1199 and RF 1198. The Norwegian client has the obligation to report the order, and the customer/contractor has the obligation to report his company and his employees working in Norway and is liable for the accuracy of the information.
Both the Austrian contractor and all subcontractors must register with the Norwegian company register (Enhetsregisteret – www.brreg.no) to obtain an organization number. The form BR-1080 EN “Coordinated register notification” is used for this.
Foreign contractors/employers must also apply for a so-called D-number (personal number for foreigners) from Brønnøysundregistrene using form BR-1015. Even companies that simply post or hire out employees to Norway must register and need an organization number! They must also submit the A1 form (exemption from Norwegian social security) for their employees.
Companies that hire out workers to Norway must be approved by the Norwegian Labor Inspectorate (Arbeidstilsynet). The hiring out of employees is only legal once approval has been given. Applications are submitted electronically via the government platform “altinn.no”. Comprehensive documentation must be included.
STAY IN NORWAY
No visa or work permit is required for EU citizens, but registration with UDI is required if the duration of the activity exceeds 3 months.
Employees from non-EU/EEA countries can be posted with the same rights as those of an EU/EEA national, but it must be possible to prove that they reside in Austria and have a legal residence permit and is permanently employed by the Austrian company (copy of the employment contract).
All other employees who neither come from an EU/EEA country nor live in Austria must generally apply for a work permit. Further information can be found on the website of the Norwegian immigration authority UDI.
For employees on a construction site (civil engineering):
All employees who work on a construction site must have a so-called D number and apply for an HSE card (including an ID check in the tax office). This also applies to foreign workers. The relevant employer must ensure that anyone carrying out work on construction and construction sites has this HSE card.
Furthermore, even as a temporary worker, the Austrian company is obliged to comply with the applicable minimum wages. The legally stipulated minimum wages for posted employees apply in the construction, electrical, ship and shipbuilding industry, fishing industry, cleaning, catering, agriculture, and gardening as well as goods and passenger transport sectors.
WORKING HOURS REGULATIONS
The normal working hours in Norway (37.5 hours per week) also apply to workers employed by the Austrian company while posted to Norway.
VAT OBLIGATION
VAT registration of the Austrian company is required for a turnover of NOK 50,000 within 12 months! Many Austrian companies are appointing a tax representative in Norway for this purpose. This is not mandatory but recommended.
If you have further questions, please contact the
Advantage Austria office in Oslo: E oslo@advantageaustria.org
Please note that the information provided is without guarantee.
