ID Checks for Foreign Employees Working in Norway

When working in Norway, individuals are required to undergo a mandatory check of their identity documentation by personally attending a short appointment at a Norwegian tax office or at a Service Centre for Foreign Workers based in Bergen, Kirkenes, Oslo, Stavanger, and Trondheim.  Appointments must be booked online in advance.

Failure to attend an ID check will result in an individual not being assigned a Norwegian D-Number.  In addition, a tax deduction card will not be issued for the tax year, thereby resulting in Skatteetaten imposing a 50% withholding on earnings attributable to work in Norway.

Who should attend an ID check?

All individuals performing work in Norway are required to attend an ID check however there are a few exemptions.  An ID check in person is not required for:

• Foreign persons who only work on the Norwegian continental shelf.
• Seafarers on a NIS/NOR vessel who are resident abroad for tax purposes.
• Those who are in a situation where it will be very burdensome to meet at the tax office in person.

Should it be difficult for the individual to meet in person for an ID check, they may apply for an exemption.  The exemption request must be in writing and include the reason why it will be very burdensome to meet at the tax office.  The application must be sent to Central Office Foreign Tax Affairs.

Tax offices that offer ID control

There are 48 selected tax offices in Norway that provide ID controls. You can find an overview of the Norwegian Tax Administration ID offices from Skatteetaten.

Book an appointment

Booking an ID control meeting at the tax office or the service centre for foreign workers is now mandatory.  You can book your appointment through Skatteetaten. Appointments are expected to take at least 15 minutes.

What to bring to the ID control appointment

Workers must bring the following documents to the tax office:

• Valid ID document: Passport or national ID card approved as a travel document in the Schengen Area.  The ID card must have a photograph and state the nationality and gender.  If the ID card does not state the gender, the individual must also have a birth certificate or other documentation which states the gender. For Nordic citizens, a valid driving license together with an extract from the national registry of the individuals’ home country will also be accepted.  The extract must be no more than three months old and it must be signed and stamped.
• Form RF–1209: Application for “Tax deduction card for foreign citizens”.  This form can be found and printed out.
• Employment contractor offer of employment. If you work for a staffing agency, you must also have confirmation of assignment.
• Other: Persons from countries outside the EU/EEA area must also document that they have a residence permit entitling them to work in Norway.

Following the ID control, you will receive a tax deduction card and your Norwegian D number/temporary personal identification number.

Employers can apply for a tax card on behalf of a foreign employee

As the employer, you can apply for tax cards on behalf of the employee. The person who applies must have the required access in Altinn and complete the relevant application form.  In addition to the application form, the employer must enclose the employee’s verified passport and the employment contract or a written confirmation of the work assignment in Norway.  Please note that the employee is not exempt from meeting in person at the tax office for identification.

If you have previously worked in Norway and hold a D-Number, it may not be necessary to attend a further ID check in person however the position for each individual is reviewed on a case-by-case basis.

For more information on the above, please contact Craig Burnett, a member of our Payroll team or your usual AAB contact.