The University of Oslo is obliged by law to asses tax liability and deduct income tax from all payments. Tax information is collected from the Tax Authorities by UiO. If no tax information exists, 50% tax will be deducted.
If you have arrived in Norway recently, we recommend reading the information on taxes on our support website for international employees.
Your responsibility as an employee
- Check the basis for taxation
It is your duty to check the basis on which your tax rate has been set. The Tax Authorities (Skatteetaten) send out information about this in December. For registered online users (skatteetaten.no) this letter can also be found in Altinn (altinn.no), the internet portal for delivering electronic forms to public offices.
- Notify your main employer
- If you have several employers and your tax is set according to a tax table (tabellkort) (skatteetaten.no), you must inform your employers which one is your main employer.
- If UiO has started deducting tax according to a tax table, we will continue with this until your employment ends or you ask us to use the percentage deduction. The easiest way to see if tax is being deducted according to a tax table is to check your pay slip.
- Notifications to UiO about taxes are to be sent to firstname.lastname@example.org.
- Order for a tax deduction card if you are non-Norwegian with a D-number
If you have a D-number and not a regular Norwegian ID-number, you must order a tax deduction card (skatteetaten.no) every year.
- Watch the limit on your exemption card
If you have an exemption card (frikort) (skatteetaten.no) and several employers you must split the tax-free amount between your employers yourself (skatteetaten.no).
Reimbursement of incorrect tax deductions
Since 1 January, 2015, UiO is obliged to submit monthly tax deduction reports to the Norwegian Tax Authorities and is no longer able to change tax deductions that have been made. Therefore, you must claim reimbursement of incorrect tax deductions from the tax office in your municipality (skatteetaten.no).
- Tax deduction in January
If UiO has not received any tax information from the Tax Authorities, last year's tax information is used in January.
- Tax deduction in June
Normally, holiday pay is paid without tax deductions. On ordinary salary, however, tax is deducted.
- Tax deduction in December
If you receive a fixed monthly salary, normally only half of the ordinary tax is deducted. If you are paid by the hour, you cannot expect a reduced tax deduction.
- Additional tax deduction
You may request the additional monthly deduction of a fixed amount in NOK by sending an e-mail to email@example.com. Please indicate your employee number which you find on your pay slip.
- Tax deduction for foreigners in Norway
Normally, it is recommended to apply for a tax deduction card after arrival in Norway. See registration with Norwegian authorities upon arrival.
- Stays on Svalbard
For stays on Svalbard lasting more than 30 days, tax should be deducted according to tax rates for Svalbard. Travel days are not included.
- Stays abroad