Updated on: 2025/03/11 04:48 (UTC)
Overview
The Holidays Act covers vacation entitlement, while sick leave is covered by the National Insurance Act of 1997 and data protection by the Personal Data Act of 2000. Protections against discrimination are found in the Discrimination in Gender Neutrality Act of 2013, the Act Against Discrimination Based on Ethnicity of 2013, the Discrimination and Accessibility Act of 2013 and the Act Against Discrimination Based on Sexual Orientation.
Hiring
Employment Contracts
Employment contracts must be in writing and entered into “as early as possible” but no later than one month following the commencement of employment.
At a minimum, the contract must contain the following information:
- identity of the parties;
- place of work;
- description of the work or the employee’s title;
- date of commencement of the employment;
- if the employment is temporary, its expected duration;
- provisions relating to a trial period, if applicable;
- the employee’s right to vacation and vacation pay and the provisions concerning the fixing of dates for vacation;
- notice periods;
- pay and method of payment;
- daily and weekly working hours;
- length of breaks;
- any agreement concerning a special working-hour arrangement, if applicable and
- information regarding collective agreements, if applicable.
Fixed-term employment contracts are only permitted under special circumstances. This includes work that deviates from the work normally carried out in the business and replacement staff for employees on leave. If fixed-term employment has lasted for more than four years, the employee is entitled to a permanent position.
Zero-hour contracts are prohibited. Employees are entitled to a guaranteed minimum scope of work and expected working hours.
An employee continuously employed as a temporary replacement can claim permanent employment after three years, regardless of whether the work was temporary or permanent in nature.
Restrictions on Hiring
Hiring children under 15 years of age or attending compulsory education is restricted except for:
- cultural work,
- light work provided the child is 13 years of age or older and
- work that forms part of the child’s schooling provided the child is 14 years of age or more.
Persons under 18 years of age must not perform work that may be detrimental to their safety, health, development or schooling.
Recordkeeping
Employers must keep records of the hours worked by each employee, which must be accessible to the Labor Inspection Authority and the employees’ elected representatives. The employer also must keep records of personal injuries that occurred during the performance of work. The Working Environment Act does not require such records to be kept for any particular length of time.
Tax records must be kept for five years.
Background Checks
The Personal Data Act generally prohibits employers from obtaining sensitive personal information, including medical data and criminal records, although employers can ask for health data if it is necessary to decide whether the applicant is able to perform the job in question.
Drug and alcohol testing of applicants generally is only permitted if the position involves particular risks or if the employer finds it necessary for the protection of life or health. If the employer is allowed to carry out a test and an applicant does not submit to such test, the employer is entitled to refuse to hire the applicant.
Noncompetition Agreements
Post-employment, noncompetition covenants are permissible if:
- the terms are agreed to in writing,
- the restriction lasts a maximum of 12 months after termination of the employment,
- the employer can demonstrate a particular need for protection against competition at the time the clause takes effect and
- the employee receives compensation equal to 100 percent of the remuneration he or she received over the past year, subject to a cap based on the National Insurance scheme basic amount.
Reference Citations
Employment Contracts: Working Environment Act, 2005 (as amended), §§ 14-5 to 14-6, 14-10
Restrictions on Hiring: Working Environment Act, 2005 (as amended), § 11-1
Recordkeeping: Working Environment Act, 2005 (as amended), §§ 5-1, 10-7
Background Checks: Personal Data Act, 2000 (as amended), § 9
Noncompetition Agreements: Working Environment Act, 2005 (as amended), §§ 14 A-1 to A-4
Immigration and Work Permits
In General
European Union and European Economic Area nationals can move to Norway and start working right away, but they must register with the police no later than three months after arriving in Norway. Citizens of non EU/EEA countries generally must have a residence permit to work in Norway, which usually must be issued before the individual’s arrival in the country. Requirements for residence permits depend on the type of work. Skilled workers must have a concrete offer of employment for a specific full-time position from an employer in Norway, which must state the position, wage (which must not be less than the typical wage for that type of position in that location), number of working hours per week and the duration of the offer of employment.
Visas and Work Permits
Requirements for hiring foreign workers vary depending on the worker’s home country and the type of work to be performed in Norway.
EU/EEA nationals: European Union and European Economic Area nationals can move to Norway and start working right away, but they must register with the police no later than three months after arriving in Norway. Employers that want to hire an EU/EEA national who has not yet registered with the police must give the worker an employment contract. Applicants have to show this to the police when they register.
Applicants have to register themselves and must present a valid passport or ID card, demonstrate advance registration online and provide information that they are a job seeker. If the worker has previously registered with the police, he or she will have received a document called a registration certificate. The worker can start working at once and does not need to register again.
An applicant who has not registered is permitted to stay in Norway no more than three months after arrival. A job seeker who does not find a job in that time can apply to the police for an extension if proof can be provided of the likelihood of near-term employment. Once having obtained employment, the job seeker must request a registration certificate from the police, which is valid indefinitely.
EU/EEA nationals who reside continuously in Norway for at least five years may apply for permanent residence.
Citizens of other countries: Citizens of non EU/EEA countries generally must have a residence permit to work in Norway, which usually must be issued before the citizen’s arrival in the country. Requirements for residence permits depend on the type of work. Skilled workers must have a concrete offer of employment for a specific full-time position from an employer in Norway, which must state the position, wage (which must not be less than the typical wage for that type of position in that location), number of working hours per week and the duration of the offer of employment.
The job also must require the particular expertise possessed by the skilled worker. The term “skilled worker” encompasses persons with:
- a university degree,
- at least three years’ specialized vocational training corresponding to the upper secondary education level,
- a foreign craft certificate resulting in the same level of expertise as a Norwegian craft certificate or
- in exceptional circumstances and with thorough documentation, specialized expertise obtained through work.
The application must be submitted to the Norwegian embassy or consulate in the applicant’s home country or the country where the applicant has had a residence permit for the previous six months.
Once a residence permit is granted, foreign workers must appear in person at the tax office within eight days after arrival in Norway for registration in the National Population Register and assignment of a Norwegian personal ID number, which is used to identify the worker for life. Foreign workers who intend to remain in Norway for less than six months are assigned a “D-number” instead of a personal ID number, which can be used in all circumstances in which the personal ID number is requested.
On June 30, 2022, the Norwegian government released a statement clarifying the terms of remote work options in the country. Remote work permits are not issued by the government, so foreign nationals are prohibited from working in Norway if they have not received a residence permit.
Penalties
Under Norwegian immigration law, employers and persons who arrange for illegal work will be subject to fines and/or imprisonment for up to two years. A foreign employee who works illegally is subject to fines and/or imprisonment for up to six months. There is no limitation on the amount of a fine, but the general principal is that employers (and persons who facilitate use of illegal work) are subject to harsher punishment.
Prison sentences can range up to four years for repeated offences. In addition, the laws provide for confiscation of any profits from the period of illegal employment.
Reference Citations
Visas and Work Permits: Work Immigration
Nondiscrimination
In General
The Employment Act prohibits employment discrimination based on gender, race (including ethnicity, national origin, skin color, language, religion and philosophy), political views, union membership, sexual orientation, disability or age.
Both direct and indirect discrimination are prohibited. Women and men must receive equal pay for equal work. If employees suspect their employment terms and conditions are less favorable than others’, they have the right to see their colleagues’ salaries.
Gender Pay Reporting: Employers with 50 or more employees must examine whether the company faces any risks regarding gender pay discrimination, analyze the cause of such risks, and take remedial measures to address the risks. The findings must be documented in a report. The analysis and report also must be completed by businesses with between 20 and 50 employees if requested by an employee.
Employees also can demand compensation from their employers for financial losses resulting from discrimination. Employers that violate the discrimination provisions of the Employment Act can be fined, imprisoned for up to three months or both. Penalties can be extended up to two years’ imprisonment in egregious cases.
Reference Citations
Nondiscrimination: Working Environment Act, 2005 (as amended), §§ 13-1 to 13-3
Employee Privacy
Employee Data
On May 25, 2018, the General Data Protection Regulation (GDPR) superseded the Data Protection Directive as the primary law governing data privacy in the EU. The GDPR establishes minimum requirements for the processing of employee data and allows EU member nations to introduce more restrictive local legislation. Stricter requirements can also be established in collective bargaining agreements or work contracts. For more information, see the In Focus: GDPR.
The GDPR became national law in Norway when the statute was incorporated into the European Economic Area Agreement on July 20, 2018.
Employee Monitoring and Surveillance
Unless employers have justifiable reasons for doing so, they are not permitted to access employee emails or retrieve electronic files from employees’ personal folders on the company’s internal computer network.
Searching, opening or reading emails in the employee’s inbox is only allowed if:
- doing so is vital for the day-to-day running of the company or
- there is reasonable suspicion that the employee’s email activities may be violating the terms of his or her employment contract.
Employees must be notified and given an opportunity to object before the employer accesses email information and have the right to be present and represented by trade union representatives when the emails are opened.
If the employer believes a serious breach has occurred, it may make a copy of the suspicious files before the employee is notified to prevent the employee from deleting them before they can be inspected.
Video surveillance of a workplace is permitted if there is a need to protect the safety of employees or others.
Reference Citations
Employee Data: Personal Data Act, 2000, §§ 2-4, 8-11, 27-30
Employee Monitoring and Surveillance: Personal Data Act, 2000, §§ 36-38
Compensation
Hours of Work
Normal working hours generally are limited to nine per day and 40 per week. The employer and the employee may agree in writing that normal working hours be averaged over a period of up to 52 weeks, provided that working time does not exceed nine hours on any day and 48 hours in any week.
From July 1, 2022, the rules governing work hours also apply to employees working from home.
Special rules apply to shift workers, persons who work underground, persons who are required to work on Sundays or at night and persons under the age of 18.
Employees are entitled to flexible working hours if such a schedule would not impose major inconvenience on the employer.
In addition, employees who are 62 or older have the right to reduce their working hours if it can be arranged without major inconvenience to the employer.
Rest breaks are compulsory after 5.5 hours of work and must be at least 30 minutes in duration. Employees are entitled to continuous off-duty time of at least 11 hours between shifts and 35 hours per week unless agreed otherwise in a collective agreement.
If bound by a collective bargaining agreement, the employer and the employees’ representatives can agree upon exceptions to the 11-hour daily rest rule, but generally the period can be no shorter than eight hours. Such agreement can only be entered into if the employer ensures compensatory rest periods. Less than eight hours’ rest is possible when work in excess of agreed working hours is necessary to avoid serious disturbances to operations.
Employees who are needed to work a Sunday generally are allowed the following Sunday off. As an exception to this rule, an employer and an employee may agree that the employee will be off-duty on average every other Sunday over a period of 26 weeks, provided that the weekly 24 hour off-duty period falls on a Sunday at least every third week.
Under the Norwegian Working Environment Act, part-time employees have the right to increase their working hours within their position in lieu of the employer hiring a new employee. However, this right can only be afforded to part-time workers when they are qualified to fill the position and increasing their hours would not significantly disadvantage the employer.
Minimum Wage
Norway does not have a statutory minimum wage, but minimum wages are often addressed in collective agreements.
A minimum wage established in a sectoral collective agreement will apply to all workers in that sector of employment, even those who are not members of the union that negotiated the agreement.
Overtime
Employees must be paid a premium of at least 40 percent above their regular pay for all time worked that exceeds normal working hours. Alternatively, if agreed to in the employment contract, the employee may receive compensatory time off.
Overtime work is only permitted when there is an exceptional and time-limited need for it.
The maximum amount of overtime that employees are permitted to work is 10 hours per week, 25 hours in a four-week period or 200 hours per year, except as agreed to in a collective pay agreement, as authorized by the Labor Inspection Authority or with the agreement of the particular employee. An employee’s total working hours, including overtime, may not exceed 13 hours per day and 48 hours per week, although the weekly limit may be calculated as an average over an eight-week period.
An employer that willfully or negligently fails to pay overtime may be fined, found guilty of a misdemeanor and imprisoned for up to three months or both fined and imprisoned. In particularly egregious circumstances, the term of imprisonment may be extended to two years.
Wage Payments
Wages must be paid at least twice per month, unless otherwise agreed. At the time salary is paid or shortly thereafter, the employer must provide the employee with a written statement of how wages, any holiday pay and any deductions from pay were calculated.
Mandatory Bonuses
There are no provisions in the labor code governing bonuses.
Reference Citations
Hours of Work: Working Environment Act, 2005 (as amended), §§ 10-4 to 10-8
Overtime: Working Environment Act, 2005 (as amended), § 10-6
Wage Payment: Working Environment Act, 2005 (as amended), § 14-15
Benefits
Vacation
Under the Holidays Act, employees are entitled to 25 working days’ paid annual leave. Employees who are age 60 or over by Sept. 1 of a given calendar year are entitled to an additional six working days’ paid leave. A new employee hired no later than Sept. 30 is entitled to the full amount of annual leave, an employee who starts work at a later date to six days.
During annual leave, employees are entitled to a special pay rate equal to 10.2 percent of the employee’s wages in the previous year. For employees age 60 or over, annual leave pay is increased by 70.3 percent. Annual leave pay must be paid out immediately before the holiday.
It is not up to the employee to decide when to take vacation. The employer is entitled to decide this but is obliged to discuss it with the employee or the employee representative first. Employees are entitled to take three weeks of their annual leave during the period between June 1 and Sept. 30, however, and may take the remainder in one period. As a general rule, all annual leave must be taken in one calendar year, although the parties may agree in writing that up to 12 days of annual leave may be carried over to the following year.
Holidays
Employees are entitled to the following 10 paid public holidays:
- Jan. 1: New Year’s Day
- Maundy Thursday (Thursday before Easter)
- Good Friday (Friday before Easter)
- Easter Monday (day after Easter)
- May 1: Labor Day
- May 17: Constitution Day
- Ascension Day (sixth Thursday after Easter)
- Monday after Pentecost
- Dec. 25: Christmas Day
- Dec. 26: Boxing Day
Work on public holidays is not permitted unless necessitated by the nature of the employment.
Public holidays that fall on a weekend are not moved to a weekday. Any premium pay that employees might earn above their normal wage rate for working on a public holiday is negotiated in collective bargaining agreements and employment contracts
Maternity Leave
Employees who earn at least 50 percent of the National Insurance base amount and who have worked at least six months in the previous 10 months are entitled to paid maternity leave. Norway provides for 49 weeks of paid leave, or 59 weeks leave at 80 percent pay. Of the total period of leave, 10 weeks consists of paternity leave (which is forfeited if not used) and the remainder may be shared between the parents.
The mother must take at least three weeks (but no more than 12 weeks) of leave before the expected birth date, and six weeks immediately after the child is born. She may postpone taking a portion of the leave, but all leave must be taken within three years. The leave is paid by the social security system.
At adoption, the parental benefit period starts when the parents assume care of the child. Therefore, the total benefit period for parental benefit for adoption is 46 weeks at 100 percent coverage, and 56 weeks at 80 percent coverage.
Paternity Leave
A new father is entitled to two weeks’ unpaid leave of absence.
Sick Leave
Under the National Insurance Act, employees who have been employed for at least four weeks before sick leave begins are entitled to 52 weeks of paid sick leave. The employer is responsible for the sick pay for the first 16 days, and after this the National Insurance scheme takes over. National Insurance pays 100 percent of the employee’s earnings to a maximum of six times the National Insurance base amount. Employers can establish in collective agreements or employment contracts that they will cover the difference between sick pay from the National Insurance and the employee’s full salary for the same or a shorter period.
Employees are entitled to sick pay from the first day of absence, but the cause of the sick leave must be documented by a medical certificate.
Other Leave
Parental leave. Employees who earn at least 50 percent of the National Insurance base amount and who have worked at least six months in the previous 10 months are entitled to paid parental leave. Norway provides for 49 weeks of paid leave at 100 percent of salary, 59 weeks’ leave at 80 percent pay. Of the total period of leave, 10 weeks consists of paternity leave (which is forfeited if not used) and the remainder may be shared between the parents.
The parents may postpone taking a portion of the leave, but all leave must be taken within three years. The leave is paid by the social security system.
Educational leave. An employee who has worked for at least three years, the last two with the same employer, is entitled to take full or partial leave to attend organized vocational studies, as long as such leave does not interfere with the employer’s planning of operations and personnel assignment. An employee who has already taken education leave may not take it again until the time since commencement of the prior leave is at least twice the duration of the leave and at least one year (unless the original leave was for less than a month).
Leave to care for dying relatives. An employee taking care of a close relative in the home who is terminally ill is entitled to 20 days’ leave for that purpose.
Leave for official duties. An employee is entitled to a leave of absence to the extent necessary to comply with statutory requirements regarding attendance in public bodies.
Religious leave. Employees who are not members of the Church of Norway are entitled to a maximum of two days of unpaid leave per year to celebrate religious holidays. Employers may require employees to work extra hours without overtime pay to compensate for the religious leave taken. Employees who wish to take religious leave must provide 14 days’ notice to the employer.
Military service leave. An employee is entitled to a leave of absence for military service, but must notify the employer before commencement of such service if the employee wishes to return to his or her employment after completing military service. The employer is not required to permit the employee to resume his or her duties until one month after receiving notification of the date on which the employee can resume work.
Pensions and Social Security
Employees may retire with a full pension at age 67 with at least 40 years of contributions to the insurance fund.
All employers are required to pay statutory social security contributions to the National Insurance scheme to help fund retirement pensions, disability pensions and other social benefits. The contributions are calculated on the basis of gross pay and allowances.
In addition, employers that are taxed in Norway and have a minimum of one employee must provide a supplementary pension scheme for their workers. The pension can be in the form of either a defined contribution scheme or a defined benefit scheme. Under the defined contribution scheme, the employer pays an annual premium equal to about 2 percent of the employee’s gross income.
Workers’ Compensation
Employees who suffer a disabling work-related illness or injury are entitled to up to 50 weeks of leave at full pay (to a maximum of six times the National Insurance base amount) from the first day of disability. After 50 weeks, the employee may be eligible for a temporary or permanent disability pension of up to 100 percent of the National Insurance base amount, based on an assessment of the degree of disability by the National Insurance Administration. There is no qualifying period for benefits.
Reference Citations
Vacation: Holidays Act, 1988 (as amended), §§ 5-11
Maternity Leave: Working Environment Act, 2005 (as amended), §§ 12-1 to 12-4
Paternity Leave: Working Environment Act, 2005 (as amended), § 12-4
Sick Leave: National Insurance Act, 1997 (as amended), § 8-19 (Norwegian)
Labor Relations
In General
The right to form and join unions in Norway is protected by the country’s constitution. Most labor disputes are resolved through the Dispute Resolution Board, although strikes are allowed following the expiration of a collective bargaining agreement.
In cases where a business is sold or transferred, the successor employer becomes responsible for its predecessor’s rights and duties towards the employees under the collective agreement.
Right to Organize
Unions have played a major role in Norway’s labor market for over 100 years. Today, about two-thirds of all employees are union members. The right to form and join unions in Norway is protected by the country’s constitution.
The two most important unions are the Norwegian Federation of Trade Unions, which represents employees, and the Confederation of Norwegian Business and Industry, which represents employers. The two organizations are involved in most collective bargaining and have developed the so-called Main Agreement, which serves as the basic framework for most collective bargaining agreements.
Collective bargaining agreements usually have a duration of two years.
Works Councils
There are no provisions in Norway’s labor laws governing works councils.
Dispute Resolution
Although ordinary courts in Norway have jurisdiction to hear employment disputes, most disputes are resolved prior to this stage through the Dispute Resolution Board and negotiation mechanisms established by the Employment Act. The parties may also agree to out-of-court mediation after a dispute has arisen.
Some disputes, involving issues such as work hours and leave entitlement, cannot go before the ordinary courts until the Dispute Resolution Board has reviewed them and made a decision.
Strikes and Lockouts
Most collective bargaining agreements oblige the parties to maintain industrial peace for the duration of the agreement. Strikes and lockouts are not allowed during this period and can only be performed after the contract expires.
Successorship Clauses
In cases where a business is sold or transferred, the successor employer becomes responsible for its predecessor’s rights and duties towards the employees under the collective agreement.
Reference Citations
Right to Organize: Constitution of Norway (as amended), art. 101
Dispute Resolution: Working Environment Act, 2005 (as amended), §§ 17-1 to 17-5
Successorship Clauses: Working Environment Act, 2005 (as amended), §§ 16-1 to 16-3
Safety, Health and Security
In General
Employers are required to ensure that workplace risks to employees’ physical health, mental health and welfare are eliminated to the extent possible. Specific obligations include providing occupational insurance for all employees and developing procedures to enable internal notification of health and safety risks by employees. Employers are required to have safety representatives, and employers with 50 or more employees must establish a working environment committee.
Unless employers have justifiable reasons for doing so, they are not permitted to access employee e-mails or retrieve electronic files from employees’ personal folders on the company’s internal computer network.
Workplace Safety and Health
Employers are required to ensure that workplace risks to employees’ physical health, mental health and welfare are eliminated to the extent possible. Specific obligations include providing occupational insurance for all employees and developing procedures to enable internal notification of health and safety risks by employees. The Employment Act requires companies to have safety representatives, and employers with 50 or more employees must establish a working environment committee.
Drug and Alcohol Use
Smoking is prohibited in all workplaces in Norway.
Reference Citations
Workplace Safety and Health: Working Environment Act, 2005 (as amended), §§ 3-1 to 3-4
Monitoring and Surveillance of Employees: Working Environment Act, 2005 (as amended), § 38
Termination
Termination by Employer
Under Norwegian law, there must be a cause for dismissal. Dismissals made during the trial period must be based on either the employee’s lack of suitability for the work or lack of proficiency or reliability. Once the trial period is complete, dismissals must be objectively justified on the basis of circumstances connected with the company, the employer or the employee. Dismissal due to an employer’s actual or planned contracting out of the company’s ordinary operations to a third party is not objectively justified unless it is essential in order to maintain the continued operation of the company.
The notice period for dismissal varies from 14 days during the trial period to six months, depending on the employee’s age and seniority. The period of notice runs from the first day of the month after the month in which notice is given. The notice must be made in writing and contain information on the employee’s right to dispute the dismissal and the procedures for doing so. If the employee demands it, the employer must state the reasons for the dismissal.
Dismissal without notice is permitted in the event of an employee’s egregious breach of the employment contract.
Employment may be terminated when an employee reaches the age of 70. A lower age limit may be allowed if objectively justified.
Employees are protected from dismissal related to sickness, pregnancy or military service. In the event of a dispute concerning whether an employment relationship has been legally terminated under the law, an employee may remain in his or her post as long as negotiations are in progress.
An employee who is dismissed is entitled to a written reference from the employer, containing at minimum the employee’s name, date of birth, duration of employment and nature of work. If the employee has been summarily dismissed, the employer may say so in the written reference without giving the reasons for the dismissal.
Termination by Employee
Employees who wish to terminate their employment must provide one month’s notice. The notice does not have to be in writing.
Plant Closings and Mass Layoffs
Under the Employment Act, a collective dismissal is defined as termination of at least 10 employees within a period of 30 days. Before initiating a collective dismissal, the employer must consult with the employees’ elected representatives in an attempt to avoid the mass layoff or reduce the number of employees who will be dismissed.
When laying off an employee, employers must, in principle, pay lay-off pay and other remuneration for 10 days (the employer’s period). After this period, employers are exempt from payroll obligations for 26 weeks during an 18-month period (the exemption period) in the event of continued temporary lay-offs.
The employer must provide the employees’ elected representatives with written notification of the grounds for the redundancies, the number of employees who may be made redundant, the proposed criteria for selecting those who may be made redundant and the criteria for calculating severance pay, if applicable.
The employer must also notify the Labor and Welfare Organization of the possible mass termination. The dismissals cannot take effect before 30 days after such notice has been sent.
Payment on Termination
There is no requirement in the Employment Act for termination pay other than that earned during the notice period and pay for unused annual leave.
Unemployment Insurance
To be eligible for unemployment benefits in Norway, employees must:
- have had their working hours reduced by at least 50 percent,
- have had a minimum income from paid work of 1.5 times the National Insurance basic amount during the previous 12 months or at least three times the basic amount during the previous three calendar years,
- be willing and able to work and
- be living or staying in Norway.
At the earliest, unemployment benefits can be claimed one week before the first day of unemployment. Benefits are calculated on the basis of any earned income and national insurance benefits received in the prior year.
Reference Citations
Termination by Employer: Working Environment Act, 2005 (as amended), §§ 15-1 to 15-14
Termination by Employer: Working Environment Act, 2005 (as amended), § 15-3
Plant Closings and Mass Layoffs: Working Environment Act, 2005 (as amended), § 15-2
Unemployment Insurance: National Insurance Act (Norwegian)
Personal Taxes
Residency Requirements
An individual becomes a resident of Norway for tax purposes if he or she is present in the country for more than 183 days during any 12-month period or more than 270 days during any 36-month period.
After becoming resident in Norway, the individual does not lose Norwegian residency unless he or she becomes a permanent resident elsewhere, spends no more than 61 days in Norway during a tax year and neither the person nor a close relative has a home in Norway. If the person has been resident in Norway for 10 years or more, residency does not terminate until the end of the third year that all such requirements are met.
Taxable Income
Employees who are residents of Norway are subject to income tax on their worldwide income, while nonresidents are subject to Norwegian income tax only on income from Norwegian sources.
Tax Rates
Nonresident foreign workers may choose to be taxed at a flat tax rate of 25 percent, with no income tax deductions available to them if they choose this option. The rate of 25 percent includes the standard National Insurance contribution rate for employees of 8.2 percent.
Reference Citations
Tax Rates: Norwegian Tax Administation
Web References
In English.
Law and Regulation
Act Prohibiting Discrimination on the Basis of Sexual Orientation
Anti-Discrimination and Accessibility Act
Gender Equality Act
Holidays Act
Labor Dispute Act