Always check if the employee has worked in Norway before. If yes, contact the tax office to get their D number. If no, the employee must be told to present a valid passport upon arrival at UiA.
Work assignment in Norway for 4 or more days
The payment is taxable in Norway. Employee must personally meet the tax office to get a tax card. For the payment, the payroll office shall have: a tax card, a bank information form, a contract and a salary supplement. EEA nationals, those who have E101 form must deliver it to the payroll office.
Researchers and lecturers who have been invited by the UiA are exempt from the requirement for having a work permit, if they are working for up to 3 months.
Work assignment in Norway for less than 4 days
Payment is basically not taxable. It can be taxable if many short –period assignments are carried out in Norway in the same year. For payment the payroll office must have: A copy of the passport, a bank information form, a contract and a salary supplement.
The foreign nationals who are self-employed
Assessment of the salary and the business income must be carried out. Foreign sole proprietorships are not reported. The invoice must include the name and address of the company, the name of the person who performed the assignment, the organisation number, the invoice number, the amount to be paid and the bank account number.
The foreign national who performs an assignment for UiA abroad
It is important to distinguish between a one-off assignment for the University of Agder or an employment relationship.
If it is an employment assignment, a copy of the passport must be obtained, and a tax card and D-number must be applied for.
If it is a fee for a one-off assignment performed by a person who will never come to Norway, it is not necessary to obtain a tax card/D-number. For payment, the payroll office requires: address details, bank information form, a copy of the passport/possibly an international ID number, contract, and payment instruction.