The Norwegian Tax Administration Service Centre for Foreign Workers

Transcription

1 The Norwegian Tax Administration Service Centre for Foreign Workers UNIVERSITY OF STAVANGER The Norwegian Tax Administration The Tax Administration in Norway is responsible for taxes and for the National Population Registry 2 1

2 Service Centre for Foreign Workers - The Labour Inspection Authority (Arbeidstilsynet) - The Police (Politiet) - The Tax Administration (Skatteetaten) - The Directorate of Immigration (UDI) The Labour Inspection Authority, the Police, the Tax Administration and the Directorate of Immigration have established Service Centres for Foreign Workers in Oslo, Stavanger and Kirkenes. At the Service Centres it is possible to obtain general information about residence and work in Norway and initiate a fast-track handling of applications. Norwegian national ID numbers 4 2

3 Norwegian national ID numbers ID number vs. D-number If you intend to stay in Norway for more than six months, you must apply for a national ID number by reporting a move to Norway at the tax office (applies to Nordic citizens and persons from outside the EU / EEA / EFTA area) or Service Centre for Foreign Workers (applies to EU / EEA / EFTA citizens and their family members). If you have previously been allocated a D number, you must subsequently only use your national ID number. Foreigners who come to work in Norway for less than six months will not be given a national ID number. Instead, they will be allocated a D number. Please note: students who are going to reside in Norway for less than 6 months (all nationalities) will not be issued any ID-number at the tax office. Exception: if a person starts to work. Notification of a move to Norway from abroad Students who are going to reside in Norway for more than 6 months have to register themselves in the Population Registry at the tax office (Nordic citizens and persons from outside the EU / EEA / EFTA area) or Service Centre for Foreign Workers (EU / EEA / EFTA citizens and their family members). In this case you will obtain a Norwegian ID number. You have to have a valid Residence card / Registration certificate and a letter of admission in order to be registered. You can also be asked to show your housing contract. 3

4 Important to notify the tax office about - Move within Norway - Move abroad from Norway - Change of your postal address Nordic countries EU / EEA / EFTA Rest of the world 8 4

5 9 Nordic countries - ID number or D-number - If you start to work: Electronic tax deduction card 5

6 11 EU / EEA / EFTA - Registration Certificate issued by the police (if you are staying in Norway for more than 3 months) - ID number or D-number - If you start to work: Electronic tax deduction card Please note: you must have a Registration Certificate from the police in order to apply for an ID-number. 6

7 Application Portal ATTENTION! Students from the EU/EEA area must choose: - Free registration for EU/EEA citizens In order to book an appointment in Stavanger, when asked for a police district that you are applying from please choose: Rogaland Police District, Service Centre for Foreign Workers, Stavanger. You have to meet in person for your appointment at the police office of the Service Centre for Foreign Workers in Stavanger (Lagårdsveien 46). 14 7

8 Rest of the world If you are from outside the EU/EEA area: - Residence permit / Residence card (you have to meet in person at the Stavanger police station Lagårdsveien 6) Rest of the world - ID number or D-number - If you start to work: Electronic tax deduction card Please note: You must have a Residence Card in order to apply for an ID-number or D-number 8

9 The tax office in Stavanger Address Lagårdsveien 46 Stavanger Opening hours Monday Friday 9:00 15:00 The Service Centre for Foreign Workers in Stavanger Address Lagårdsveien 46 Stavanger Opening hours Monday Friday 9:00 14:30 (15:00) Police information: 09:00 11:45 9

10 The tax office in Stavanger 20 10

11 Taxes in Norway Tax on salary From 0 %... Frequently asked questions Am I allowed to work while I am studying in Norway? Answer: - Yes, as long as you have a valid permit to study and work in Norway (applies to students from outside the EU/EEA area). - EU/EEA citizens need to have a Registration Certificate in if they stay in Norway for more than 3 months. 11

12 Frequently asked questions How much can I work while I am studying? Answer: - Students from outside the EU/EEA area: up to 20 hours a week. - Students from the EU/EEA countries: you are allowed to work as much as Norwegian citizens are allowed to work. Frequently asked questions How much can I work during summer holidays? Answer: - Full time (100%) position during your holidays. 12

13 Frequently asked questions Does an international student have to pay income tax in Norway? Answer: - Yes, if you obtain income that is due for taxation within Norway. Tax deduction card - Everyone who works in Norway must have an electronic tax deduction card. - You have to inform your employer about your IDnumber or D-number and your employer will obtain your tax deduction card electronically from the Tax Administration. - A tax deduction card instructs your employer to deduct the right amount of tax from your salary. 13

14 Tax deduction card When applying for a tax deduction card at the tax office for the first time you have to show your employment contract and provide information regarding: - expected duration of your stay in Norway - expected income (e.g. pr. month or for the whole year) If you come from a country outside the EU/EEA area, you must provide documentation stating that you have the right to work in Norway. Tax deduction card - A tax deduction card has to be issued every year. - If you do not receive information on your new electronic tax deduction card valid for the following income year by the end of December, you must contact the tax authorities and request one. - If you do not have a tax deduction card, your employer must withhold 50% of your income as your tax payment. 14

15 Frequently asked questions How long does it take to get a tax deduction card? Answer: Expectedly 1-2 weeks. Frequently asked questions Is there a separate tax deduction card for students? Answer: No. 15

16 Frequently asked questions What do I do if I have got several employers? Answer: If you have more than one employer, it is important to make them aware of whether they are your main employer (where you earn the most) or whether they are a secondary employer. This will ensure a correct tax deduction. Frequently asked questions What happens if I have been deducted too much or too little tax? Answer: Tax withheld by your employer is controlled against the final tax assessment issued in the year following the income year. - If you have paid too much taxes you will get back the difference. - If you have paid too little taxes you will have to pay the difference. 16

17 Useful links The Norwegian Tax Administration: Service Centre for Foreign Workers: Work in Norway the Official Guide: New in Norway: