Flat-rate withholding can apply to those without a tax card and to those for whom their tax card stipulates a percentage method, see 2.1.1.
Foreign workers' Pay As You Earn (PAYE)
Foreign workers' flat-rate PAYE (Kildeskatt på lønn for utenlandske arbeidstakere) is an available option for foreign workers. Most foreign employees will automatically be placed under the PAYE system in the year in which they:
- Ìý
•ÌýÌýÌýÌý work intermittently in Norway for short periods and are not Norwegian residents, or
- Ìý
•ÌýÌýÌýÌý are living in Norway for the first time
It also applies to individuals
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:36