The Regulations of 16 December 2005 No. 1566 concerning posted workers (Forskrift om utsendte arbeidstakere) and the Working Environment Act (Arbeidsmiljøloven) regulate the posting of workers to Norway. As a member of the European Economic Area, Norway has transposed Directive 96/71/EC into national legislation through these provisions.
For more information on all EU Directives on posting, take a look at our complete guide on EU Posted Workers Directives.
This article is a summary of the European and Norwegian obligations on transnational posting of workers to Norway.
Note that new amendments to the regulation on posted workers in Norway entered into force on January and March 2023. Amendments mostly apply to working conditions, documents availability and temporary workers.
Preliminary obligations for posting workers to Norway
Under Directive 96/71/EC, as amended by Directive (EU) 2018/957 and incorporated into the EEA framework, employers established in EU/EEA countries may post employees temporarily to Norway when the conditions for a genuine posting and the applicable Norwegian requirements are met.
Foremost, the posting must be based on an agreement between the posting company and the recipient of services in Norway. Alternatively, a foreign-based company may post a worker to its own establishment or to another company in the same group in Norway. Posting may also take place through a temporary-work agency hiring out workers to an undertaking in Norway. In each case, the employment relationship with the posting employer must continue throughout the posting.
Please note that the posting of workers to Norway gives rise to a series of preliminary obligations to fulfill listed in point 2 below.
Further obligations related to the posting of workers to Norway
Below is a summary of the fulfillments which apply to foreign companies engaged in business activities in Norway:
- Branch-office registration as a foreign enterprise operating in Norway (NUF). Foreign enterprises carrying on business operations in Norway (even for short periods) are required to register in the Register of Business Enterprises as a NUF.
- Submission of Report RF-1199 by the enterprise awarding the work order. It is necessary in order to declare information about the contract and the contracting parties. It is applicable only for work orders exceeding NOK 20,000)
- Submission of Report RF-1198 by the enterprise receiving the work order. It is necessary in order to declare information about personnel sent to Norway. The foreign contractor must report employees performing work on reportable assignments in Norway or on the Norwegian continental shelf (RF-1198). The reporting obligation follows the scope and exceptions applicable to the assignment register, including the NOK 20,000 threshold (assignments below NOK 20,000 are excluded).
- Registration of the company for VAT purposes (applicable for orders exceeding NOK 50,000 within 12 months);
- Submission of bi-monthly VAT returns (to be submitted even if zero until the company is cancelled);
- Application for D-number for all workers travelling to Norway;
- Registration of workers with the local police within 3 months of arrival in Norway; EU/EEA nationals who stay in Norway for more than three months under the EEA residence rules must register with the police within three months of arrival. Different requirements apply to non-EU/EEA nationals, including qualifying third-country employees legally working for a provider established in another EU/EEA state, who may need a residence card for stays exceeding three months. Nationality, employment status and duration must therefore be checked case by case.
- Application for tax deduction card for each employee; foreign employees carrying out work in Norway normally need a Norwegian tax deduction card even if the employer considers the remuneration exempt from Norwegian taxation. Without a tax deduction card or exemption, withholding obligations may still arise.
- Application for HSE card for workers employed in certain sectors and activities;
- Submission of monthly wage statements (Report A-melding) even if tax deductions are not applicable;
- Maintenance of an accounting report for activities carried out in Norway;
- Annual tax return of the branch-office (both in case of taxable income and in case exemption under the DDT is claimed);
- De-registration of the branch-office (optional).
Working and salary conditions applicable during the assignment to Norway
Pursuant to the Working Environment Act (Act of 17 June 2005 No. 62), the Regulations relating to posted employees and other applicable legislation, including the Holiday Act, specified Norwegian conditions of employment apply to posted employees and concern working time, safety, health and hygiene in the workplace, annual leave and holiday pay, equal treatment and, where applicable, remuneration, allowances and reimbursement of expenses, among others. More favourable conditions applicable to the employment relationship remain protected.
Concerning the minimum wage requirements, Norwegian legislation sets out no general statutory minimum wage covering all sectors. Therefore, when posting workers to Norway it is necessary to consider whether the work falls within a sector covered by regulations making collective agreement provisions generally applicable.
As of October 2026, statutory minimum pay rates derived from generally applicable collective agreements cover ten sectors, including construction, cleaning, electrical work, hospitality, agriculture and horticulture, fish processing, maritime construction, automotive work, road freight and passenger tour buses. The rates and additional entitlements must be checked against the specific work performed. Posting allowances reimbursing actual travel, board and lodging expenses do not count as remuneration; where allowances are not clearly differentiated in the employment contract, Norwegian rules may treat the entire amount as expense reimbursement.
For postings exceeding 12 months, additional Norwegian employment conditions apply, subject to statutory exceptions. The 12-month threshold may be extended to 18 months through a reasoned notification to the Norwegian Labour Inspection Authority before the initial period expires.
Social security in Norway
When posted to Norway by an employer in an EU/EEA-country, an employee temporarily works in Norway. Yet the employee remains employed by the posting employer. Thanks to the EU social security coordination rules, which also apply in Norway through the EEA Agreement, employees posted abroad may remain insured in the sending country, provided that the applicable conditions are met.
As a matter of fact, pursuant to Regulation (EC) 883/2004, the posting company must apply to the competent social institution for the issuing of an A1 Certificate for each posted worker. This document states in which country the holder pays for social security contributions. Therefore, posted workers remain under the social security system legislation of the country in which they are employed.
We at A&P would be glad to support you in the application for the A1 certificate or the multistate A1 Certificate.
Health & Safety provisions related to the posting of workers to Norway
In general, employers carry the main responsibility concerning health and safety at work. This responsibility also applies to foreign employers posting workers to Norway.
Where two or more undertakings work at the same workplace, the principal undertaking is responsible for coordinating their H&S activities. This does not remove each employer’s responsibility for its own employees. In the case of temporary agency workers, the hiring undertaking also has H&S responsibilities during the assignment.
Certain activities require additional advance compliance checks. Staffing agencies supplying labour and companies providing cleaning services must obtain authorisation from the Norwegian Labour Inspection Authority. Foreign certificates may require recognition/permission before use in Norway.
Documents’ availability during the assignment to Norway
Employment contracts, pay slips and an overview of working hours related to the posting of workers to Norway must be available at the workplace only during the period of posting, either in paper form or electronically. The employer must also be able to present documentation showing the expected duration and planned start and end dates of the posting, the expected number of posted workers and their identities.
Employment contracts, pay slips and working-time records must be available either in English, Norwegian, Swedish or Danish.
Penalties for non-compliance as defined in the Norwegian legislation
All general conditions of employment are applicable to posted workers to Norway. The Norwegian employment conditions applicable to posted workers must be respected. Any breaches of such provisions when posting workers to Norway may entail administrative penalties and, depending on the infringement, criminal sanctions.
Under section 18-10(1) of the Working Environment Act, the maximum administrative fine against an undertaking is the higher of 50 times the National Insurance basic amount (G) and 4% of the undertaking’s annual turnover. With G at NOK 136,549 from 1 May 2026, the 50-G limb equals NOK 6,827,450; the actual statutory cap may be higher where 4% of turnover exceeds that amount. The figure is a statutory maximum, not an automatic fine.