Tax deduction

Your responsibility as an employee

Check the basis for taxation

It is your duty to check the basis for the calculation of your tax withholding. The Norwegian Tax Administration sends out a tax deduction notice in December where this is stated.

If you make changes to your tax card, UiO will automatically retrieve the updated tax card before the next payroll run/payment.

You can yourself add extra tax withholding in the self-service portal (dfo.no).

Report who is your main employer

• If you have a table-based tax card, you must yourself keep track of who your main employer is and report any changes to your employers.
• If UiO has started withholding tax according to the table, we will continue to do so until you resign or notify us that we should use the percentage rate instead. You can see on your payslip whether you are being deducted advance tax, table-based tax, or percentage-based tax.

Keep track of your tax exemption card

If you have a tax exemption card and several employers, you must yourself distribute the tax-free amount (skatteetaten.no).

Apply for a tax card if you are a foreigner with a D number

If you have a so-called D number and not a regular Norwegian national identity number, you must apply for a new tax card every year (skatteetaten.no).

It is normally recommended that you apply for a tax card only after arriving in Norway.

Correction of incorrect advance tax withholding

UiO cannot correct tax withholding itself. For reimbursement of incorrect tax withholding, you must therefore contact the tax office in your municipality.

Those who do not have a tax card will have 50% advance tax withheld from all taxable payments.

Foreign employees who have had 50% tax withheld from payments can have this refunded by contacting the Norwegian Tax Administration. See PAYE (Pay As You Earn) for foreign workers (skatteetaten.no).

How tax withholding varies throughout the year

• January: If the Norwegian Tax Administration has not issued a new tax card, last year's tax withholding will be used for salary paid in January.
• June: Holiday pay is normally paid without tax withholding. Ordinary salary, however, will be taxed.
• December: If you receive a monthly salary, you will normally be charged half of your usual tax.

If you receive an hourly wage or have been issued a withholding tax card, you will normally not receive reduced tax withholding.

Stay on Svalbard

For stays on Svalbard exceeding 30 days, tax must be withheld according to the tax rates applicable on Svalbard. Neither the travel days to nor from Svalbard are to be counted.

Contact

• Messages to UiO about tax should be sent to lonn-hjelp@admin.uio.no 
• Who do you contact regarding salary, reimbursement and other payments?