The posting of workers to Norway is regulated under the Regulations of 16 December 2005 No. 1566 concerning posted workers (Forskrift om utsendte arbeidstakere) and the Working Environment Act (Arbeidsmiljøloven). As a member of the European Economic Area, the above-mentioned Regulations (16 December 2005 No. 1566) transpose Directive 96/71/EC into national legislation.
In the following sections you will find a summary of the obligations provided by Norwegian and European Law 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
According to Directive 96/71/EU and its national transposition, employers based in EU/EEA countries may post their workers to Norway for a provision of services, as long as preliminary conditions are fulfilled.
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 a place of business in Norway when both companies belong to the same group.
In general, it has to be noted that Directive 2018/957 amending Directive 96/71/EU has not been implemented yet, since the legislative process is still ongoing.
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 a summary of the fulfillments which apply to foreign companies engaged in business activities in Norway:
- Branch-office registration (NUF) as a foreign enterprise operating in Norway ( applicable for short periods as well);
- Submission of Report RF-1199 by the enterprise awarding the work order in order to declare information about the contract and the contracting parties (applicable for work orders exceeding NOK 20,000)
- Submission of Report RF-1198 by the enterprise receiving the work order in order to declare information about personnel sent to Norway (applicable for work orders exceeding NOK 20,000);
- 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;
- Application for tax deduction card for each employee;
- 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), general conditions of employment apply to all posted employees and concern working time, safety, health and hygiene in the workplace, further remuneration, allowances, reimbursement, holiday pay and vacation allowance, among others.
Concerning the minimum wage requirements, Norwegian legislation sets out no statutory fixed minimum wage. Therefore, when posting workers to Norway it is necessary to consider the applicable collective bargaining agreement. Each agreement sets out the applicable minimum wage requirements.
Social security in Norway
When posted to Norway by an employer in an EU/EEA-country, an employee temporarily works in Norway. Yet he continues to be employed in another country. Thanks to the EU harmonized social system, employees posted abroad pay social contributions to the country where they are employed.
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. However, in case of posting workers abroad this might be different according to national legislation.
In particular, in the case of posted workers to Norway, the Norwegian principal enterprise must comply with H&S requirements and obligations. The only exception to this provision consists of the simultaneous activity carried out by two or more undertakings at the same workplace in Norway. As a matter of fact, in this case posted workers should rely on their principal for H&S requirements.
Documents’ availability during the assignment to Norway
All documents related to the posting of workers to Norway must be available at the workplace only during the period of posting. Among others, the main documents requested during inspections are personal IDs, work permits (when applicable), employment contracts, pay slips and an overview of working hours. Such documents must be available either in English, in Norwegian, Swedish or Danish. Competent authorities may request certified translations, despite not being a set requirement.
Penalties for non-compliance as defined in the Norwegian legislation
All general conditions of employment are applicable to posted workers to Norway. Any breaches of such provisions when posting workers to Norway may entail penalties in the form of administrative offences. Accordingly, the Norwegian Labor Inspection Authority may impose a maximum non-compliance penalty of approximately NOK 1500000. In the same way, failure to register posted workers to Norway through the form RF-1198 may give rise to a penalty of NOK 2300 for each posted employee.