WORKING IN NORWAY Information about tax

Transcription

1 WORKING IN NORWAY Information about tax

2 The tax system in Norway Approx. 29 % of the Governments income comes from tax that we pay. The tax will be used to pay for e.g. - school / university 13 % - health care 16 % - sosial security 39 % - culture and religion 3 % - police and army 5 % Average tax on salary is 28 % in Norway.

3 Tax level 2015

4 The tax system in Norway Everyone who works in Norway have to pay tax from their income: If you have an employer you need a tax card and the employer will deduct the tax each time he/she pays you. If you are self-employed you have to pay tax on your own. Advanced tax you pay 4 times a year. In both cases you have to tell the tax office how much you think you will earn, and we will calculate how much tax you have to pay.

5 Staying in Norway less than 6 months What will happen? You shall not be registered in the folkeregister. If you need a personal number (D-number), e.g to open a bank account, the bank will apply for it. The tax authorities can only apply for the D-number if you are going to work.

6 Staying in Norway more than 6 months What will happen? You must go to the folkeregister to get registered (you need a residence permit for more than 6 months). When the registration is done (4-5 weeks) you will receive a personalnummer by mail (snail-mail).

7 EU-citizen As a EU-citizen you don t need work-permit. You can stay and work in Norway as much as you want.

8 ID-number Example: Person born 21 August 1990 D-number: you are not registred in Norway P-number: You are registred in Norway Both can open bank-accounts etc.

9 Electronical ID (MinID) After you receive your ID-number it is wise to create an electronical ID. You use this when you Order tax card Check your tax return Check your tax settlement Get a doctor (fastlege) Communication with public authorities

10 Electronical ID how to make it Order PIN-codes from skatteetaten.no and then create a personal password = MinID Or Use your BankID (small calculator)

11 Tax card You can apply for a tax card when You have a job and You have a valid work permit in Norway Valid for the calender year (multiple employers)

12 Tax card To apply for a tax card you have to go to the tax office. Adress: Schweigaardsgt 17, Open: 9 am pm (2.30) You have to bring with you a passport including a valid work permit a work contract

13 Tax card At the tax office you have to fill inn a form: RF-1209 Application for tax deduction card. You will find this form in the waitingarea or you can ask the staff on the floor in red vests. You will also find this form on the internet at: You can fill in the form before you arrive to the tax office.

14 Tax card RF-1209

15 Tax card Your employer will get information about your tax electronically. You will get information about how your tax is calculated. (Words: Taxcard = Skattekort, the taxcard will give you information about how much tax your employer will deduct (skattetrekk) from your salary).

16 Tax card - frikort If you are staying in Norway more than 6 months in a calender year, you can earn NOK without paying tax.

17 «Small jobs» 6000 from one household per year (babysitting, dog-walking, snow-shoveling) 1000 from one employer once a year

18 Pay check Each time you get paid, you will get a pay check, on paper or electronically. It s very important to keep this pay check. Don t throw it away! (min. one year) The pay check shows how much tax your employer has deducted from your wage.

19 No work-contract, no pay-check If your employer offers you a very low salary, offers you no work-contract and/or pay check. This might be some signs that this could be a black job. You loose holidaymoney and all other benefits!

20 «Black signs» No work-contract Cash payment Employer don t ask for tax card Low salary Poor working conditions No salary for «training period»

21 Tax return The tax return for 2015 will be send to you in March/April It will be send to the adress you gave to the tax office when you applied for the tax card or registered in Norway. The first 2 years you stay in Norway you can get a special deduction for foreigners. This deduction is 10 % of your gross income. You have to tell the tax administration that you demand this deduction.

22 Tax «wheel» Tax card Pay check Annual statement (salary) Tax return Cheching and sending back (if required) Tax settlement

23 Tax return You are responsible for checking the tax return. If it is correct, you do nothing! If you have any changes to it, you can either: give them directly on the internet or write them on the form and return it to the tax administration before April 30.

24 Tax return If you stay in Norway less than 6 months, you can ask to settle your tax before leaving the country. To do this, you have to visit the tax office. Remember to bring the last pay check.

25 Adressinformation It is very important to give the tax administration your correct adress in Norway AND your adress at home in your home country. When you leave Norway for good, you have to contact the tax administration to tell them: your new adress abroad when you are leaving

26 Skatteetaten.no - English

27 More information - Norwegian

28 More information - English

29 How to contact the tax administration Telephone: Web: skatteetaten.no/epost Postboks 9200, Grønland, 0134 Oslo Schweigaardsgate 17, Oslo

30 Map - Schweigaardsgate 17 Skatt øst

31 Skatt øst