#FAQ LIFE IN NORWAY
How do I register at www.autopass.no?
Forms for AutoPass registration, for those who are travelling in Norway, are available at: http://www.autopass.no/visitors-payment. Otherwise, use this link: https://svinesund.csautopass.no/csn/newUser. For those who do not have an agreement with AutoPass, please select the 2nd subsection and follow the instructions.
Is it possible to apply for a child's residence permit in Norway if only one parent resides there permanently? I gave birth to a daughter in Norway in 2013 , the problem is that I do not have a residence permit for my daughter in Norway. I currently have no contact with my husband. We do not have a divorce, I don't even know where he is currently staying. Can I apply for a residence permit for my daughter in Norway myself, even though her father is not here?
Note that if the child's parents are not Norwegian citizens, you must apply for a residence permit for the child in Norway within one year of the birth. The permit is issued by the Norwegian Immigration Service (www.udi.no). In the situation described above, it is possible to apply for a child's residence permit in Norway under the right to family reunification. However, it is necessary to be financially able to support the family and to have adequate housing. Detailed information can be obtained here: http://pol-nor.com/po-porodzie/, http://pol-nor.com/laczenie-rodzin/.
How to enforce alimony from the father of a child residing in Norway, ordered by a district court in Poland with a final judgment?
If the father of a child is in Norway, there are several possibilities to obtain alimony for a child who lives in Poland. The easiest and quickest way would be to sign a private agreement with the child's father. You can also apply to NAV Internasjonalt in Norway - this is an international office that deals with social assistance abroad. NAV will determine the amount of alimony, taking into account the currency differences between Poland and Norway and the income earned by the parents. According to Norwegian regulations, alimony is due to the child until the child is 18 years old. Thereafter, if the child continues his/her education, he/she may apply again to NAV for alimony. If a parent does not fulfil their maintenance obligation, contributions may be paid by NAV.
Can a Pole who has lived in Norway for several years and has a permanent personal number drive a caravan registered in Poland in Norway?
There are two rules that allow you to use a caravan with Polish plates in Norway. This is possible if you have your permanent residence outside Norway and if the caravan is not used for commercial purposes. If you are a Pendler, you do not need to apply for a trailer licence, but it is compulsory to carry a document to prove this. Another case that allows you to drive on Polish plates concerns people who fulfil the conditions of temporary residence. Such persons may use trailers registered in another country for up to one year. This period can be extended, but only after submitting an appropriate application.
What fees are involved in importing a car from Poland to Norway?
If you import a car to Norway, you are required to pay tax to the Tax Office in the amount of 23% of the value of the imported car. It is also necessary to carry out customs clearance.
What rules apply when importing a car from Norway to Poland as resettlement property?
Please note that when importing a car to Norway as resettlement property, several conditions must be met - the car must have been in service for the last 6 months in Norway, resettlement is possible within one year from the date of the move, and you cannot rent or sell the vehicle for a full year after bringing it to Poland.
What formalities do I need to do to be able to change my name after marriage?
The easiest way is to wait for your passport with your new name. With this document in your possession, go to skatteetaten.no and download the application for a name change. You then need to enter your old and new name in the appropriate box. These documents must be taken with you to the office. The second method is to have your marriage certificate with an apostille (this involves obtaining a stamp - or clause - apostille on Polish official documents in order to use them abroad). You can read about how to obtain an apostille here: https://www.msz.gov.pl/pl/informacje_konsularne/apostille/apostille.
Do you need originals in order to send a document to NOKUT, or are copies translated by a sworn translator sufficient?
NOKUT or Nasjonalt Organ for Kvalitet and Utdaninngen deals with the verification of foreign education. The website www.nokut.no states that "NOKUT does not require original documents unless this is specified in the country requirements". It is a good idea for copies to be stamped rett copy i.e. 'for conformity with the original'.
What do I need to do to obtain a passport for my child?
In order to obtain a passport for your child, you must present:When arranging a passport for a child, does the child need to be present with the parent? How many photographs must be provided?
• passport application - available at the Consular Department;
• one photograph measuring 3.5x4.5 cm;
• the passports of the parents/legal guardians or their identity cards;
• written consent from both parents/legal guardians for the passport to be issued to the child - a form is available from the office. If both parents/legal guardians appear at the Consular Department to sign the consent in front of a consular officer, no certification of the signature is required. If the application for a child's passport is submitted by one parent/legal guardian, the signature of the other parent/legal guardian should be certified in advance by a notary or passport authority and delivered to the Consular Division;
• previous passport. If the applicant does not have a passport and has never had one, an abbreviated or complete copy of the Polish birth certificate issued by the Civil Status Office should be presented - this also applies to children entered in their parents' passports. For children who have received a temporary passport on the basis of a Norwegian birth certificate, an abbreviated or full copy of a Polish birth certificate issued by the Registry Office must be submitted. If, on the other hand, the applicant has previously held a passport or identity card, but has lost it, a notification of the date and circumstances of the loss of the passport or identity card must be made - a specimen notification is available from the Consular Department. If the child was previously registered in the passport of the parent(s), this passport(s) must be presented in order for the child to be deleted before a new passport can be issued.
The child must be present when submitting the application. One photo, the child's birth certificate, the child's previous passport or identity card and identification documents of both parents are required for the application.
When I worked in Norway five years ago, I was allocated a permanent number and a tax card. Will the number and card still be valid now, after two years of absence?
Yes. Don't forget to also register if you plan to stay in Norway for more than six months.
I have been renting a room for a month and would like to give it up. I have a tenancy agreement of indefinite duration with a two-month notice period. Can I give notice?
Yes, you can give notice even on the day you move, except in cases where the contract is for a fixed term without the option to terminate or where the open-ended contract states that notice can be given after the end of the fixed period.
Where can I get stickers for my letterbox?
There is a flyttemelding form at www.posten.no that you must fill in. The sticker will be delivered to you by the post office.
What is løyvekurs?
A løyvekurs is a transport permit issued by the municipality. You can find more information at: www.regjeringen.no.
How do I change my address to altinn.no?
Follow the following steps: Profil, Toller og rettigheter- Din kontaktainformasjon-Adresse-Obs! Hvis adresse sen er feil. Kan du endre den i Folkeregisteret-Flytte - Flytte i Norge (if the person moves within Norway)-Levere flyttemelding elektronisk - Fill in the RF 1400 Flyttemelding document.
#FAQ NORWEGIAN HEALTH SERVICE
Is it possible to call a doctor at home in Norway? What is the cost of such a visit?
In Norway it is possible to book a doctor's home visit. In order to use this option, you must pay what is called a deductible. This is a flat fee, which is not reimbursed and also applies to people covered by the Norwegian insurance system. A medical home visit costs approx. NOK 170-19 during the day, on public holidays it may be as much as NOK 300.
What is maternity care in Norway, and what rights does a carer of a child born in Norway have?
In Norway, care for pregnant women and children up to the age of 12 is free, even if they do not have Norwegian documents. For the first medical appointment, you should go to your GP, who will refer you to a midwife. The involvement of the gynaecologist in the management of the pregnancy mainly takes place when complications arise. A woman who gives birth in Norway is entitled to free interpreter services before, during and after the birth. If you are employed or self-employed in Norway, you are entitled to child benefit for a child from birth until the age of 18 - both parents and legal guardians. The benefit is granted one month after the birth of the child or one month after the child arrives in Norway with him/her. It is also granted if the child lives in another country with a second carer - a precondition is that at least one of the carers must be working in Norway. You must also remember to pay social insurance contributions (trygdeavgift). A child may be granted Norwegian citizenship, but only if one of the parents already has Norwegian citizenship (blood citizenship principle).
Can a person who does not have a Norwegian personal identity number receive free medical services?
Such persons, who arrive for less than 6 months, are issued with a temporary identification number, which can be used to receive free medical services.
#FAQ FLAT IN NORWAY
Where to look for offers related to renting a flat in Norway?
Take a look at finn.no, where you can find many advertisements. You can also find a lot of useful information about renting a flat at http://pol-nor.com/mieszkanie-w-norwegii/.
What is oppussing - Låntiloppussing credit and what are the conditions for obtaining it?
An oppussing - Låntiloppussing loan is a loan that you can get for renovating your flat. You should ask your bank about the exact terms. Keep in mind that the bank will certainly ask for an estimate of the renovation and will require that the deadlines are met. Such a loan after the renovation is completed can be combined with a home loan, which reduces the interest rate.
What should the termination of a flat lease look like?
There is no single template, but it is advisable to use the model agreement drawn up under the Residential Tenancy Act (Husleieloven). Words that may be useful can be found at http://pol-nor.com/mieszkanie-w-norwegii/.
How do I obtain authorisation for a person living outside Norway to sell real estate in Norway?
Such authorisation should be sought from a notary who will draw up a document authorising a specific person to sell the property. If the person is resident outside Norway, confirmation of the power of attorney can be obtained from the relevant Consular Department. For more information about notaries in Norway, see http://pol-nor.com/notariusze-w-norwegii/.
Where should I apply for a home loan?
You can apply to a company that helps you obtain such a loan, such as Eiendomsfinans AS (http://eiendomsfinans.no/language/polski/polskie-ch/). The services offered by such companies are often free of charge. You can also apply for a loan at your municipality (startlån). Such a loan is intended for people who are in a difficult financial and housing situation. It is advisable to apply to to ask the municipality's loan officers for assistance. They will provide you with all the information you need and will help you to complete the application form free of charge. You should make an early appointment for such a meeting by calling the reception desk of your municipality.
If I receive child benefit for my children in Norway, can I apply for 500+ benefit in Poland?
The 500+ programme is available to parents who do not receive analogous benefits in another country. The main aim is to counteract the phenomenon of family benefits culmination, i.e. collecting benefits for the same children, at the same time, in two different countries. However, parents are given the most favourable option for them. In Norway, every child at least one of whose parents works in Norway and contributes here is entitled to an allowance paid monthly until the child turns 18. This currently amounts to NOK 970 and is paid regardless of where the child lives. If you add up the benefits you receive in Norway and compare them with the 500+ scheme, you will find that the first option is more favourable. It is also worth reading for further information see: http://pol-nor.com/program-rodzina-500-nie-bedzie-korzystny-dla-polakow-mieszkajacych-w-norwegii-0008369/.
How can one enforce alimony from the father of a child residing in Norway, ordered by a district court in Poland with a final judgment?
If the father of a child is in Norway, there are several possibilities to obtain maintenance for a child who lives in Poland. The easiest and quickest way is to sign a private agreement with the father of the child. It is also advisable to go to NAV Internasjonalt in Norway - this is an international office that deals with social assistance abroad. The office will determine the amount of alimony, taking into account currency differences between Poland and Norway and the income earned by the parents. According to Norwegian regulations, alimony is due to the child until the child is 18 years old. After this, if the child continues their education, they may apply again to NAV for maintenance. If a parent does not fulfil the maintenance obligation, contributions may be paid by NAV.
Is it possible to apply for a residence permit for a child in a situation where only one parent lives in Norway if the child was born in Norway, but no residence permit has previously been applied for?
If the child's parents are not Norwegian citizens, it is indeed necessary to apply for a residence permit for the child in Norway within one year of the birth. The permit is issued by the Norwegian Immigration Service (www.udi.no). Otherwise, it is possible to apply for a child to stay in Norway under the family reunification law. However, it is necessary to be financially able to support the family and have adequate housing. For more information, see: http://pol-nor.com/po-porodzie/ and http://pol-nor.com/laczenie-rodzin/.
How do I change my name in Norway after getting married in Poland?
There are two ways to change your name. One is to submit a marriage certificate with an apostille. The other way is to go to skatteetaten.no and fill in and submit an application for a name change. You can only choose this route once you have received your passport with your new name.
How do I register my child with skatt?
The child's registration is assisted by the hospital administration, which sends the relevant documents to the Skatt Office. The child is assigned a National ID number consisting of 11 digits. A registration document containing the parents' details will be sent by post to the address they have provided approximately three weeks after the birth. It is necessary to fill in the name of the newborn child and return the document to the address provided. After 4 to 6 weeks you will receive the birth certificate. More information can be found at: http://pol-nor.com/po-porodzie/
How do I register my family with the UDI?
Registration is carried out on the UDI website: https://selfservice.udi.no/ . You will need to enter your exact personal details, which will match those in your passport, as well as your purpose and reason for coming to Norway. At the end of the registration, you will receive a confirmation of your registration, which you should take to the nearest police station. At the police station, you will need to present the confirmation of your e-registration on the UDI website, your identity document and (usually) your employment contract. Exactly which documents need to be presented depends on the situation of the newcomer and who the other persons presented for registration are for the registrant. The process ends with the receipt of a free and indefinite confirmation (Registreringsbevis).
Who receives child benefit and childcare allowance?
Childcare allowance (kontantstøtte) is paid for a child between the ages of 1 and 2, and a condition for receiving it is that the child does not receive a full-day kindergarten place. The full allowance is NOK 6,000 per month. Family allowance (barnetrygd), on the other hand, is granted for a child from birth until the age of 18. Child benefit for children who are born in Norway and registered with the Folkeregisteret (Population Registration Office) is automatically granted. Otherwise, you must apply for NAV. The benefit amount is NOK 970 per month for each child.
Do birth certificates need to be translated into Norwegian when registering adults and children born in Poland in Norway?
Birth certificates should be translated into Norwegian or English. You can also use a European (EU) birth certificate.
#FAQ BENEFITS AND ALLOWANCES
I have been on sickness benefit for a long time due to a chronic illness. Can I claim
can I apply for a pension in Norway?
A pension in Norway is available to employees who are unable to work due to ill health. In the case of chronic illness, you can apply for a pension after 12 months' continuous sick leave. People between the ages of 18 and 67 who have a 50% reduction in their ability to work due to illness and who were covered by disability insurance 3 years before the accident are entitled to a pension. Before you can apply for a pension, you must go for an examination and undergo treatment and rehabilitation. If your condition does not improve, you can apply for a pension. The NAV decides whether you are entitled to a pension. You will also need to submit the relevant documents there. You can find out more details by calling the NAV information line at 810 33 810.
How do I appeal against an amount incorrectly calculated or paid out by NAV? Is there a form to be filled in?
An appeal must be made in writing to the relevant NAV office for your place of residence. There is no special form for this purpose.
Is it possible to receive the benefit while starting up a business?
Unemployed persons receiving unemployment benefit can apply to keep their benefit while they are planning and setting up their own business. You can find out more about this here: https://www.nav.no/no/Person/Arbeid/Dagpenger+ved+arbeidsloshet+og+permittering/dagpenger-og-etablering-av-egen-virksomhet--347271. We also encourage you to read the information on this page: https://www.nav.no/no/Person/Arbeid/Sykmeldt,+arbeidsavklaringspenger+og+yrkesskade/arbeidsavklaringspenger-aap#chapter-1. AAP, or transitional allowance, can be drawn while you are setting up your business.
I have completed assignments with a Norwegian company and plan to spend the winter in Poland. Can I claim benefit due to the work stoppage?
Owners of sole proprietorships do not have the right to benefit, even if they have lost their regular income due to lack of work/orders. Only employees of the company acquire the right to receive the benefit. If the business owner was additionally employed as an employee, he or she may, under certain conditions, claim the benefit, the amount of which will depend on the income received at the place of employment.
Am I entitled to maternity pay in Norway?
Maternity benefit is available to women who have worked for at least six months in the last 10 months and have an income on which pension contributions have been paid, and if the amount earned during this period is at least 46 288 nok. The annual income must be at least half of the basic amount set by NAV. The amount of maternity allowance is calculated on the income. Maternity benefit is received either for 49 weeks at 110% or for 59 weeks at 80%.
It is best to ask NAV for details of the calculation, after taking into account additional insurance.
What conditions must be met to receive maternity allowance in Norway?
Maternity benefit in Norway is available to women who have worked for at least six months in the last 10 months and whose income is at a level on which pension contributions have been paid and if the amount earned during this period is at least half the base amount set by NAV. The base amount is grunnbeløp (in other words, the basis for calculating social benefits). This amount changes every year. You can check the current amount at this address:
Is it possible to suspend my business in Norway and collect benefits (dagpenger) during this time?
It is not possible to suspend your business in Norway, you can only close it. However, taking on fewer jobs will reduce your business costs, e.g. when paying tax. If you are self-employed, you are not entitled to unemployment benefit.
If you are subject to a bailiff attachment, can the bailiff take 100% of the benefit to cover the debts? Is it possible to withhold the benefit in order to pay off the debt?
In Norway, the debt repayment procedure is administered by the bailiff. The most common solution is to pay off the debt as far as the debtor can within 5 years. Living and housing expenses are taken into account and the remainder of the income is set aside for creditors. Usually, 5 years is sufficient to repay the debt. For this reason, it does not happen that the debtor's allowance is stopped. If this happens, you should go to the NAV immediately. You will need to find out why the benefit payment has been withheld. It may be that the formalities have not been complied with, or that your entitlement to the benefit has been lost.
While receiving maternity benefit in Norway, is it possible to work remotely from Norway for a Polish company on a contract of mandate? Does this affect the Norwegian benefits?
If this is the case, it is best to contact your local NAV office - if there are changes to your income, family situation or labour market situation, you should notify NAV immediately. These changes may affect the amount of benefits you receive from NAV. It is therefore best to ask officials whether the amount of income you earn in Poland will reduce the amount of benefit you receive in Norway.
How long after maternity leave can I apply for renewal of unemployment benefit?
NAV advises that "an application for unemployment benefit can be submitted one week before the first day of full or partial unemployment". It is important not to submit the application too early. NAV cannot grant unemployment benefits before the conditions for unemployment benefits have been met, so an application submitted too early may be rejected.
How do I lodge an appeal for wrongly paid sykepenger?
You must submit your appeal in writing to the relevant NAV office in your place of residence. There is no special form on the NAV website that you should use.
How many months must I have worked to receive unemployment benefit?
You can receive unemployment benefits if you have worked continuously for 8 weeks in the last three months on a full-time basis.
At what time from the end of the contract should I apply for benefits?
You can apply for unemployment benefits one week before the first day of full or partial unemployment. It is important not to apply too early. NAV cannot grant unemployment benefits before the conditions for receiving these benefits have been fulfilled, so an application submitted too early may be rejected. If you have registered as a jobseeker, you are entitled to unemployment benefits from the date of registration, provided that you submit a complete application for benefits within four weeks. If unemployment benefits are applied for, they are not paid for the first three days. These days are called waiting time.
I want to apply for child benefit. Does my child, who lives in Poland, have to be registered with the father? If we register, from when will I be entitled to the benefit?
Yes, the child must be registered with a parent. You will be entitled to the benefit when you register.
Where do I have to provide the documents I need for my child benefit?
You must submit your application to NAV. Please note that only mothers can apply for the childbirth grant.
Are pension and health insurance premiums in the deltid system only partly paid?
No. The amount of contributions is a percentage of the employee's salary, so they are paid according to the amount of income.
Who must inform NAV of marriage and childbirth? Can I count on a one-off allowance in connection with the birth of a child?
You or your wife must provide the relevant information to the authority. A woman, not a man, with a residence permit may receive a one-off allowance. The birth of a child entitles you to an allowance of NOK 970 per month and later to an allowance of NOK 3303 per child aged between one and three years.
Is the child benefit taxable?
Three months after sending in the complete set of documents, I received barnetrygden. Can I also receive the allowance for the period when my family was still in Poland?
Yes. The benefit is usually granted as soon as the children arrive in the country, but if it is a compensation for a period when they were in Poland, you will have to wait, because the e 401 and e 411 forms are sent to Poland.
I have been working in Norway, but have now returned to Poland. I have recently received a letter from the office about the payment of child benefit. Do I have to go to Norway to collect the money in person?
Child benefit is transferred to the account number you have provided on the form.
I am employed full-time and have a small business that does not generate significant income.
Will both of these sources be taken into account for maternity pay?
I am on benefits and want to start a business. How do I do this and can I get any help from NAV?
You can apply for assistance from NAV in the process of opening a business, but you must submit your business plan there. You will then be directed to relevant courses and training. The fact that you have a start-up allowance does not change anything in terms of the formalities of setting up your business, but it may pay off in terms of finance - you may receive start-up money to begin with, and later on, as a result of any failures, you are entitled to return to your allowance.
Can I count on benefit if I lose my AS job?
Yes, if you have been receiving a salary and meet all the necessary conditions needed for the benefit.
I have been receiving a disability pension in Norway and Poland since 2015. Taxes are deducted in both countries. Can my income be combined in one country?
If so, in which one? I stay in Norway 300 days a year and have permanent residence.
If you stay in Norway for most of the year, you may be exempt from paying taxes in Poland. In order to do this, you must formally apply to become a resident in Norway. The application should be submitted to the Social Insurance Office in Poland. ZUS should then write off your taxes in Poland.
#FAQ WORKING IN NORWAY
What are the minimum rates in the construction industry?
Construction industry: What minimum rates apply in the shipbuilding industry?
1. skilled worker: NOK 209.70,
2. unskilled worker without professional experience: NOK 188.40,
3. unskilled worker with at least one year's experience in the profession: NOK 196.50
4. employee under 18 years of age: NOK 126.50.
Shipbuilding industry What are the minimum wages in agriculture and horticulture?
1. skilled worker: NOK 178.55,
2. specialised worker: NOK 170.53,
3. helper: NOK 162.60.
During holidays and the harvest period, the rates are as follows: What are the minimum wages in the cleaning industry?
1. worker under 18 years of age: NOK 103.15,
2. 12-week employee aged 18 and over: NOK 123.15,
3. worker employed for 12 to 24 weeks, over 18 years of age: NOK 128.65.
As for workers who are employed on a permanent basis, the rates are higher:
1. unskilled worker: NOK 143.05,
2. employee under 18 years of age: NOK 112.65,
3. skilled workers' allowance: NOK 11.75.
In the cleaning industry, wages should be no less than NOK 187.66 per hour and for employees under 18 years of age no less than NOK 139.62. The overtime allowance is agreed individually between the employee and the employer, but may not be less than NOK 26 per hour.
What is permittering?
Permittering is an ad hoc situation in which an employee is temporarily relieved of his or her work duties and the employer from paying wages to the employee. The other obligations under the contract continue to apply. During this time, the employee can apply for unemployment benefits to cover the loss of income. More information on unemployment benefit can be obtained here: https://www.nav.no/en/Home/Benefits+and+services/Relatert+informasjon/zasi%C5%82ek-dla-bezroboototbenefit#chapter-1. It is assumed that the situation is only temporary, and if there is little chance of the employee being reinstated, a notice of termination should be given.
After dismissal by the employer, is the employee entitled to benefit from NAV?
Yes, an employee can apply for a benefit from NAV. The application can be submitted up to one week before the first day of dismissal. It is not advisable to apply too early, as the application may be rejected. In order to receive the allowance, you must register as a jobseeker. Detailed rules on the rules for the granting and amount of unemployment benefit are set out here: https://www.nav.no/en/Home/Benefits+and+services/Relatert+informasjon/zasi%C5%82ek-dla-bezroboototne#chapter-1. The length of time you receive the benefit depends on your average income. You can receive the benefit for 104 weeks if your previous income was at least twice the base amount of the social benefit assessment or 52 weeks if your income was less. The base amount for 2016 is NOK 92 576 per year.
Can an employer dismiss an employee while the employee is on sick leave?
If an employee is sick or has an accident and is fully or only partially incapacitated for work, the employer cannot give notice to the employee for the first 12 months. However, if the employer wishes to dismiss the employee during this period, the employer must prove that the reason for the dismissal is not illness.
Where can you apply for fagbrev?
You can apply for fagbrev at Fagopplæringskontoret (Vocational Training Office), in the district (fylkeskommune) where you are registered.
What documents do I need to provide if I apply for a fagbrev?
The most common requirements for obtaining proof of your qualifications are a certificate of completion of a school-leaving qualification (vocational diploma) with a syllabus and a description of theoretical and practical courses taken, as well as a detailed description of your work experience. It can be very useful to have a document that proves your knowledge of the Norwegian language. The documents you submit to the Vocational Training Office should be translated into Norwegian or English by a sworn translator. Often, the documents provided are not recognised as equivalent to Norwegian fagbrev, in which case you will need to take a retraining course.
The best way to find out about the details of obtaining a fagbrev is to ask your municipality at Fagopplæringskontoret.
Are public holidays in Norway paid for by the employer?
In Norway, public holidays are regulated by law. Regarding public holidays, the matter should be clearly stated in the employment contract or collective agreement. The Norwegian public holidays of 1.05 and 17.05 are the only holidays that are regulated by law - https://lovdata.no/dokument/NL/lov/1947-04-26-1. These days should be free from work and paid. According to the law, the employer pays full salary for these days - unless they fall on a Sunday or other public holiday. Other public holidays are not regulated in this way. Among many employers, paid holidays in addition to 1 and 17 May include New Year's Day, Maundy Thursday, Good Friday, Holy Saturday, the 1st and 2nd days of Easter and the 1st and 2nd days of Christmas.
What is the notice period of an employment contract?
The employment contract usually contains regulations regarding the notice period. In the absence of such a provision, both parties are obliged to give one month's notice or up to two months' notice if the employee has been employed by the company for at least five years. In the case of a probationary contract, the notice period is 14 days. The notice period depends on the length of service with the company and the age of the employee and is as follows: Can a notice of termination of employment be sent by email or given verbally?
- employee employed for less than 5 years - 1 month,
- an employee with 5 - 9 years of service - 2 months,
- an employee with 10 or more years of service under the age of 50 - 3 months,
- employee with 10 or more years of service aged 50-54 - 4 months,
- an employee with 10 or more years of service aged 55-59 - 5 months,
- employee with 10 or more years of service aged 60 and over - 6 months.
The notice of termination should be in writing and include information such as the employee's right to negotiate and sue, the right to continue working under different terms, etc. The termination notice should have a reasonable basis. An employee cannot be dismissed unless there are compelling reasons based on the operations of the workplace and the conditions of the employer and employee. If the employee believes that he or she has been dismissed without compelling reasons, he or she may inform the employer in writing within two weeks of receiving the notice of termination and enter into negotiations with the employer.
What if the employer does not pay for overtime and nights worked?
If it was clear from your employment contract that your employer undertook to pay you for overtime and nights worked and now does not, you should send your employer a registered letter. In the letter you should set out your claim and give a deadline for payment. The letter should warn you that further legal action will be taken if you do not meet your obligation by the deadline. If there is no response to the claims, the matter can be reported to the arbitration board in the municipality of the employer's place of business. If the work is not resolved amicably at this level, it will be referred to court. In this case, it is advisable to take legal advice or refer the case to a bailiff to enforce the claim.
What minimum rates apply in the construction industry?
As of 28.20.2016, new minimum rates apply in the construction industry. How many days of leave is a person on an 80% contract entitled to?
• Skilled worker: kr 193.60.
• Unskilled worker without experience in the profession: 174.00 kr.
• Unskilled worker with at least one year of experience in the profession: 181.50 kr.
• Employees under 18 years of age: DKK 116.70.
The Labour Code, when it comes to holidays, allows for a fairly free interpretation of the regulations. The length of holidays very often depends on the agreement between the employer and the employee. It is customary to have a leave of less than 25 days if the contract is not full-time. In the case of 80%, the leave should be 20 days. At the same time, this is a matter to be agreed between the employee and the employer and should be specified when discussing the terms of the contract.
Where should I apply for information on passenger transport permits and taxi driver's licences?
Transport permits are issued by the municipality. More information can be obtained at this address: http://www.regjeringen.no/no/tema/transport-og-kommunikasjon/ytransport/loyver/id444316/.
Is it worth including information on the degree of disability in the CV?
Such information can be very important to a potential employer. If the job requires good hearing or eyesight and this is relevant to the job at the CV selection stage, such information may, in some cases, cause the CV to be rejected. It is a good idea to include such information when the employer indicates that the job is also or only for people with disabilities. When describing the degree of disability, it is better to use terms such as mild/moderate or severe, instead of, for example, total inability to work.
How do I find a job in Norway?
You can search for job vacancies on the Internet, e.g.: http://pol-nor.com/ogloszenia/. It is also advisable to contact a recruitment agency (for more information see: http://pol-nor.com/agencje-posrednictwa-pracy-w-norwegii/). The easiest way to find a job in Norway is to look directly in the city you are interested in. It is advisable to take your CV with you and ask around in local places if anyone is needed. You can also look for job offers on the Norwegian classifieds website: www.finn.no.
Can a bailiff take away all your unemployment benefit to cover your debts?
If you suddenly stop receiving your unemployment benefit, it is a good idea to contact NAV and try to clarify the situation there in the first instance. It may be that the stoppage of your benefit payment is due to formal reasons. In Norway, a bailiff's attachment is spread over a period of about five years - the bailiff takes into account your living and living expenses, and the remainder of your income is taken away for the benefit of your creditors. Therefore, if you have debts and receive benefits, the bailiff should not take away more than what you need to survive.
When can you apply for unemployment benefit (dagpenger) while you are still on maternity leave?
You can find information on the NAV website that states that you can apply for unemployment benefit one week before the first day of full or partial unemployment. The application must not be submitted too early, as the NAV cannot grant unemployment benefits until the conditions for obtaining these benefits have been met. Therefore, an application submitted too early may be rejected.
What trade union can I join when working in Norway?
There are a large number of trade unions in Norway, and virtually every sector has its own. Which union to join should depend on your occupation. For a list of trade unions, see: http://pol-nor.com/zwiazki-zawodowe-w-norwegii/.
What type of leave is available to a non-full-time employee?
The Labour Code, in the case of leave, allows for a fairly free interpretation of the regulations. By convention, leave is shorter when the contract is not full-time. In the case of an 80% contract, the leave should be 20 days. The length of holidays very often depends on the agreement between the employer and the employee, so it is worth raising this issue when discussing the terms of the contract.
Can an employer reduce an employee's working hours at any time?
An employer who wants to reduce an employee's working hours must inform the employee two weeks in advance. If the employer does not comply with this period, it is advisable to contact the local NAV office. The letter from the employer must state the reason for the reduction in working hours - it is worth remembering that the reason cannot be, for example, maternity leave or childcare, as this is contrary to employment law.
What kind of contract can I count on after the 3-month probation period?
After the probationary period, the employer should offer a transition to a contract, but the type of contract depends entirely on the employer.
Where should a disabled person look for work in Norway?
A disabled person can successfully look for work in the same places as non-disabled people. It is therefore advisable to look at http://pol-nor.com/ogloszenia/. An employment agency may be helpful (for more information, see: http://pol-nor.com/agencje-posrednictwa-pracy-w-norwegii/. For people with disabilities, it is worth going to your local NAV and asking if they have programmes to help people with disabilities find work.
I am on permitering. Can I be dismissed?
Unfortunately yes, however you are entitled to 100% pay for the notice period.
Can I report abuse in the workplace somewhere in Polish? I wish to remain anonymous.
This address offers legal assistance for women, but they do not speak Polish: www.jurk.no. You can also report to the National Labour Inspectorate (www.arbeidstilsynet.no). And at the Centre for Foreign Workers in Oslo, you can be sure that someone will speak Polish.
I have a work permit, tax card, etc., but I am not employed anywhere and do not own my own business. Can I invoice for my work?
The invoice must include the organisasjonsnummer (organisation number in Brønnnøysundregisteret). However, you do not have to open a business - you can run an enkeltmannsforetak. There is no charge for registering this legal form, and it is not difficult to run as long as your income does not exceed NOK 50 000 per year.
How much is earned per hour in the different trades?
Carpentry, bricklaying, finishing - approx. 250 nok/h - lowest rate, 300 - 350 nok/h - standard rate.
Electricians - approx. 1 000 nok/h.
Plumbing - approx. 600 nok/h.
Cleaning companies - 250 - 350 nok/h.
Car services - approx. 1 000 nok/h.
VAT should be added to all rates.
When can you apply for early retirement in Norway?
You can apply for a pension in Norway as early as age 62. At that time, you can also decide what part of your benefit it will be - 20,40,50,60,80 or 100%. If you decide to claim your pension early, you should expect to receive a corresponding amount of pension.
that your benefit will be correspondingly lower in later years. The later a person starts to draw their pension at the full rate, the higher the benefit they will receive in later years. If a person works beyond the age of 67, pension contributions will increase the pension until they reach the age of 75.
Is there a protection period for an employee of pre-retirement age when it comes to termination of employment?
A person who has been employed for 10 years or more over the age of 60 is entitled to six months' notice.
I have found information that ZUS charges 30% of the amount for intermediation in handling the payment of the pension supplement in Poland. Is this true? If so, does ZUS have to mediate the payment of the supplement and is there no way to avoid being "robbed" of this 30%?
ZUS does not take payment from the allowance earned in Norway. The Norwegian allowance goes directly into your bank account. The calculated amount of the allowance does not go through ZUS at all. You will only need to submit documentation to the Social Insurance Office if you wish to claim the allowance to apply for the supplement. The Social Insurance Institution then refers the case to the NAV in Norway and the NAV calculates the amount of the benefit.
Who is entitled to a minimum pension in Norway?
You become entitled to reduced benefits after you have worked for 3 years in NO, and thus after 3 years of membership of the Norwegian Social Insurance Scheme. These do not have to be three consecutive years. To be entitled to a 100% pension, you must have lived and belonged to the Norwegian Social Insurance Scheme for 40 years. If your affiliation with the Norwegian Social Insurance Scheme was shorter, your pension will be reduced accordingly.
How do I arrange a supplement to a Polish pension for years worked in Norway?
If you meet the required criteria, you should visit your ZUS branch and submit the relevant documents. At the ZUS branch, you should submit application RP1e and form e207pl (on this form, periods of employment abroad are written on the second page). You should also indicate there that you are already receiving your pension in Poland. You will need to bring all documents confirming your employment in Norway with you. ZUS will then forward your case to the department in Szczecin that deals with international affairs, which will then contact NAV. NAV will then make the final decision on your pension and its amount. Please note that each case is dealt with on an individual basis, and you should be aware that the NAV officer may ask you for additional documentation.
Can you transfer pension contributions from Norway to Poland or choose to do so if you leave Norway permanently?
No, you cannot transfer contributions from Norway to Poland. It is best to work for at least 3 years and thus earn the minimum benefit.
Does seasonal work in Norway count towards a retirement pension?
You will be entitled to old-age pension benefits in Norway after you have worked three years as a member of the Norwegian Social Insurance Scheme. This does not have to be three consecutive years. If the above condition is met, then seasonal work will be included in your pension. In order to be entitled to a 100% pension, you must have lived in Norway and belonged to the Norwegian Social Insurance Scheme for 40 years. If your membership of the Norwegian Social Insurance Scheme was shorter, your pension will be reduced accordingly.
Is it possible to work in Norway while receiving pension benefits?
While on a Norwegian pension, you can work and earn a lot of money without worrying about the amount of your pension.
How do I calculate my accrued pension in Norway?
You can calculate the pension due by using the calculator available on the NAV website. You then need to log in to NAV using your MinID or BankID codes. Once you have logged in correctly, you can choose between Opptjening, Skjemaoversikt and Calculator. The first option opptjening is used to check how much income has been included in the pension. If a zero appears next to any year, this means that the income from that year has not been included in the pension. The skjemaoversik t option allows you to download all the necessary forms for applying for a pension. When you own your own business, are pension and health insurance contributions paid, or do you have to buy them separately?
When you select the last option, you need to enter the data on the basis of which the pension will be calculated. You will need to indicate where you worked and whether your job was public (offentlig), private (privat) or something else (annet). You then need to complete the boxes for the amount and duration of the presumed pension (Uttaksprosent og uttakstidspunkt), where you state in turn:
- the expected gross income per year until retirement age;
- when you plan to retire;
- how much pension you wish to receive (there are a choice of percentages).
In the field Opplysninger om deg når du starter uttak av pensjon you provide information about when you will be able to draw your
pension. The following data should be entered:
- Antall år bosatt/arbeidet i utlandet etter fylte 16 år - how many years you have worked outside Norway since you turned 16,
- Din sivilstand når du tar ut pensjon - marital status after retirement. Later there will be information about the annual amount to be paid out
from other pension funds. The SUM field indicates the amount of the expected pension. In Detaljer you can see the detailed calculations.
If you own a company, you have to pay a social security contribution of 11.4% and this is what the basic pension contribution is included in. On the Skatteoppgjør (tax return for the whole year) you will find information about the points from the accounting period. Most employers in Norway are obliged to cover their employees in a compulsory occupational pension scheme, which you yourself may also belong to. You can choose between innskuddsbaserte pensjonsordninger and ytelsesbaserte pensjonsordninger . The former is based on a fixed predetermined annual rate, while the latter is based on a percentage contribution that will ensure that the employee is paid a certain amount of benefit (minimum 2% of gross salary) upon retirement. An additional option is to buy services from private insurers. In the case of sick pay, the basic contribution paid to social security will ensure paid sick leave from the 17th day of sickness, and the compensation for days spent on sick leave is 65% of the average business income of the last three years.
#FAQ COMPANY IN NORWAY
Does a company that cleans carpets have to be authorised?
Such companies have naringskode 96.010 Vaskeri- og renserivirksomhet. They are covered by the term "Alle virksomheter som helt eller delvis tilbyr renholdstjenester": http://www.arbeidstilsynet.no/fakta.html?tid=232916. Such a company does not clean flats and offices, but partially provides services from the cleaning industry. Authorisation is required for, among others, companies that also provide partial cleaning services. If a company in the cleaning industry exceeds a turnover of NOK 50 000, firstly it must register as an MVA payer, secondly it should apply for authorisation for cleaning companies (this is a free service) and thirdly it should produce an ID card called Renholdskort (the card is payable at a fee of approximately NOK 179).
Where can I find information on customs?
You are welcome to use the information prepared by our office at: http://quali.no/clo-w-norwegii-import-eksport.php. More detailed information can be found here: http://www.toll.no/.
Is there funding available for innovative company ideas in Norway?
There are subsidies for companies in Norway, which are granted when certain requirements are met. Please see the information at: http://pol-nor.com/dofinansowanie-dla-firm-w-norwegii/.
What is the best option for setting up and running a company by three people?
There are three options for running a company by three people. What are the fixed costs for an entrepreneur in Norway with a one-person company?
1. one sole proprietorship with employees.
One person can set up a one-person company and employ 2 people. The employer gets the cost of maintaining the employees. More
about the costs you can learn from lessons 2,3,4 at: http://quali.no/video.php.
2. three one-person businesses
In this case, everyone would have their own business and the entrepreneurs would settle invoices with each other.
3. an AS company
In this case everyone could be a shareholder. The cost of setting up an AS company is:
- NOK 5 666 - stamp duty for registration in the Foretaksregisteret if the application is submitted electronically or NOK 6797 if the application is submitted on paper
- NOK 30 000 (minimum) - share capital. In addition, in an AS company, the cost of handling the accounts of such a company increases significantly. The formalities are more complicated and looking after the company's accounts requires more discipline. It takes approximately 3-4 weeks to set up an AS.
We encourage you to read the articles:
Fixed costs are income tax and social security contributions of 33.4% (you can read more about tax in 2019 here: http://quali.no/blog/Jakie-zmiany-podatkowe-weszly-w-zycie-w-2019-roku).What is 30 000 NOK when establishing an AS company?
Tax is paid to Skatteetaten. Advance income tax is paid in a given year and income tax is paid on the actual income in the following calendar year. It is advisable to submit the tax return yourself, stating the expected amount of profit, so that the office does not calculate the amounts at its own discretion. Tax is only paid on the company's profit. Businesses that exceed a turnover of NOK 50 000 in a 12-month period are required to register for VAT and pay VAT.
We encourage you to read the information listed below.
1. lessons 1,13,12,17 at: http://quali.no/video.php
2. folder 'Company in Norway' at: http://quali.no/poradniki.php
3. additional information on running a company: http://quali.no/firma.php.
The amount of NOK 30 000 is the initial capital that must be paid into the account for payment of the initial capital before the AS company is properly registered. The initial capital is in principle intended as a guarantee and security. Any liabilities of the AS company are only liable up to the amount of the initial capital. The capital may be paid in values other than money. This value is assessed by an auditor/expert depending on what we have in contribution.
What does it look like to establish an AS in Norway?
In the first step of establishing an AS, you will need to prepare the incorporation documents and with the documents you will need to go to the bank. At the bank, you will need to ask for confirmation of payment - *Bekreftelse pa betaling av aksjeinnskudd i selskap under stiftelse*. The registration documents ultimately include: signed incorporation documents (Stiftelsesdokument, Styreprotokoll, Åpningsbalanse, Vedtekter), confirmation of payment of share capital, application for incorporation (Del 1 Hovedblankett).
Can my spouse help me run the company?
If there is no property separation - your spouse can assist in the running of the business. This is not declared to the authorities, but there is a question on the annual return "Do you wish to split the income from the business between you and your spouse". If 'I do' is ticked, the system asks "What % of the income will be for the business owner and what for the spouse". Splitting income between spouses is advantageous in the case of large company income that would make the business owner taxed in successive tax brackets. In the event that the owner is 100% exempt, the spouse can take over the duties. A family business is possible. However, it is then necessary to show income splitting in the return. The owner of the company cannot then perform any work in case of an audit.
How can a case be resolved financially if an employee has used his own tools for the employer's business?
An employee who uses his or her own tools at work receives a special payment supplement - verktøygodtgjørelse.
Does a subcontractor in my company need to have a permanent personal number and be registered for VAT?
It is not necessary for the subcontractor to be entered in the VAT register or to have a permanent personal number.
I run a sole trader business and am planning to go on maternity leave. What can I do so I don't lose my client contracts?
The best solution is to hire an employee. At the same time, this is the only solution if the entrepreneur still wants to generate income from the company and not lose customer contracts. If the company has no employees and the owner is on maternity leave, the company cannot have revenue during this time. Of the costs, it can only have ongoing costs, e.g. for rent or telephone. The tax office sometimes verifies this. It may be a good and cost-effective solution to employ an employee, e.g. for 2-4 hours, which will reduce the employer's costs, in addition to subcontractors. A subcontractor can be anyone with a business in Norway. If an entrepreneur wishes to use a Polish company, contracts must be reported to the authorities.
Does income from a company affect the amount of maternity allowance?
The amount of benefit is calculated based on the claimant's income from 6 of the 10 months prior to the start of benefits.
If you are self-employed, the benefit is calculated based on the average income for the last 3 years. The income from the business does not affect the amount of the benefit during the drawing of this benefit. NAV pays the benefits and NAV pays contributions on this. It is the entrepreneur's responsibility to show on the annual return the amount that will be received for having the allowance. The allowance and income from the company can only be held if the company has employees.
Can I invoice while I am on sickness benefit?
If the company has no employees and the owner is on 100% sick leave then he cannot have income during that time. Of the costs, he can only have ongoing costs, e.g. for rent or telephone. The tax office sometimes verifies this. If the business owner is on 50% sick leave, the company can only have income for work that is not prohibited by the doctor, e.g. if the leave is for a broken leg - this excludes construction work, but does not exclude office work, for example.
I run a sole trader business. How will sickness benefit be calculated?
Sickness benefit is calculated on the basis of the previous year's income. In the case of supplementary insurance with NAV, the office calculates the contribution base based on the average income of three full accounting years (the insurance year runs from 1 January to 31 December). If our activity has been carried out for less than three years, the office will calculate the contribution based on the documented income up to that point.
What is artistic photography?
Artistic photography services are exempt from VAT. Photography is an art discipline in which the technique of photography serves as the main artistic medium. In assessing whether a photograph can be considered to be an artistic photograph, it must be assessed whether the photograph is intended for a wide audience and suitable for public display in a gallery. The price of such a photograph should reflect its artistic value. In addition, an artistic photograph is taken by an artist, signed and numbered limited to 30 and protected by copyright under the Copyright Act § 1 paragraph 6. Ordinary photographs taken by photographic companies are not considered artistic photographs.
Is it possible to enter the company in the MVA payers' register as soon as the company is registered and issue invoices with VAT 25% from the start?
Registration in the Merverdiavgiftregisteret is free of charge. You can register in advance. This is called forhåndsregistrering, but you must meet certain conditions. You must have made purchases of more than NOK 250 000 or exceeded the income limit of NOK 50 000
within three weeks of registration.
Can a gift to an employee be a business expense?
Only a gift to an employee with a value of more than NOK 1 000 can be a business expense. If the value of the gift to the employee does not exceed NOK 1 000, this amount does not constitute income to the employee and does not appear on the payroll. For this to be the case, conditions must be met:I run a business in Norway and would like to receive an invoice with a 0% rate from a Polish seller. The Polish company requires me to confirm that my company is a VAT payer. Is this necessary?
- the gift should be in a form other than money (gavekort - if it cannot be exchanged for money, it meets this condition),
- the procedure for giving the gift to the employee should be included in the company's remuneration regulations,
- the company cannot deduct the expense as an expense.
If the value of the gift to the employee exceeds NOK 1 000, the portion above the limit is a company expense, constitutes income to the employee and must be taxed.
If a Norwegian company buys goods in Poland and would like an invoice with a 0% rate, the Polish seller is not legally required to obtain confirmation of the Norwegian company's registration for VAT. It should be sufficient for the Polish seller to confirm that the goods sold are going to a foreign market. VAT is paid by the customer at the border. In order to receive the 0% VAT rate on an invoice, it is necessary to have documents confirming the export of goods outside the European Union. The confirmation document is the stamps issued by the Customs Office on the SAD export document. If the Polish company nevertheless issues an invoice with VAT, the confirmation of the export of the goods outside the country should then be sent and a correction of the VAT invoice should be requested, which will correct the VAT previously charged and thus refund the amount of Polish tax paid.
As of 5 December 2019, I have a sole proprietorship in Norway. I have not exceeded the NOK 50 000 limit until 5 December 2020. Should I therefore invoice from 5 December 2020 with VAT or not?
The limit for VAT is reset to zero, every 12 months from when the first invoice is issued. You must issue VAT invoices from the moment you exceed NOK 50 000 from 5.12.2020. You will then also need to register your company for VAT.
Can a business be suspended in Norway?
It is not possible to suspend a business in Norway. Businesses that will not operate for a certain period of time can minimise the advance payment of income tax. However, you should still be aware of the obligation to file an MVA return - in this case a nil MVA return. You can only deregister from the MVA register when you have not made more than NOK 50 000 in income for 12 months. You cannot declare that you do not achieve this income and deregister from the MVA.
I run a beauty salon. Can I issue a gavekort card for my services?
Gift cards - gavekort - can be confidently issued for the services provided.
Can an entrepreneur who accounts for car costs through Kjørebok transfer the car to fixed assets if it is more profitable to do so?
The car can later be put onto fixed assets. The main thing is that it should be profitable. The car should have a high enough value for depreciation and be used intensively in the company.
What can I deduct from company costs if I run Kjørebok?
An entrepreneur running Kjørebok can deduct gates, parking, net ferry fees.
Can inkasoveksle for gates be included in company costs?
You can deduct inkassogebyr (penalty fee for issuing varsla) and renter (interest for being late). However, we always take the net amount from the source invoice.
Is there a legal obligation for every new employee to be trained in health and safety by an external company?
No. There is no law that states that an external company is obliged to provide health and safety training to an employee. Instead, it is mentioned on several websites that the employee should be trained by the employer. Presumably, this is to prepare the employee for the job, i.e. where he works, what machines are used and how they are operated. However, if the job is in a high-risk environment (with chemicals, at heights or on dangerous equipment) it is worth having health and safety training. However, we know from experience that companies providing this type of service take advantage of ignorance of regulations and unfamiliarity with the language. VERNEOMBUD (Crew Health and Safety Representative) should have the training.
Must all companies have a worker health and safety representative (verneombud)?
Norwegian labour law requires all employers to elect and train an employee health and safety spokesperson ("verneombud"). The verneombud is elected by the employees from among themselves, and its task is to ensure the safety and health of employees in the workplace in accordance with labour legislation. Every enterprise that operates in Norway and has more than 10 employees is obliged to have a person who acts as an employee health and safety spokesperson. It is also the employer's responsibility to ensure that the person who is to act as the safety delegate has received adequate training
on Norwegian labour law and the regulations of the Norwegian Labour Inspection Authority. The Act is available at:I run a beauty salon. I would like to collect cash in hand from customers. Issuing invoices would be a hassle for me. How can I settle accounts with my customers differently?
Kapittel 6. Verneombud
§ 6-1.Plikt til å velge verneombud
In this case, the best solution would be a cash register. You should punch a receipt into the cash register, and for the money received in hand, ideally you should fill out a dagsoppgjøret. As much cash is received from customers during the day - this is how much should be included in this cash report. The previous day's balance is transcribed into dagsoppgjøret on the following day. The cash balance is added up until it is deposited in the bank or paid for business expenses (up to a limit of NOK 10 000 per year). If there is no fixed office - there is no obligation to purchase a cash register. Without a fixed office (a commuting company), the company qualifies as 'ambulerende'. The limit from May 2016 for companies qualifying for exceptions is NOK 277 728 per year. Once this turnover is exceeded - a fiscal cash register must be installed. If you do not have a fiscal cash register, you must write out a Regning to each customer (you have to buy such prints - http://www.staples.no/giro-fakturablanketter-bokforing/cbk/77.html). The forms should be attached to the dagsppgjøret (the original form is given to the customer and copies are left with the accountant). It is quite problematic to write out these documents and check that the sum of the amounts from each day agrees with dagsoppgjøret, so it is easiest to get a cash register and punch a receipt.
What should be done in the event of non-payment of an invoice from a customer?
In the event of non-payment of an invoice to a customer, you should first of all assess whether there is a chance of collecting the debt from the customer. If the customer defaults but there is a chance that he or she will pay later, you can wait, but bear in mind that you also have to pay taxes on such an invoice.Can telephone invoices be included in company costs?
If there is no chance that the customer will pay:
1. you credit this fv and do not pay taxes for it, but at the same time you cannot claim payment from the customer, because once you credit it, it is assumed that the customer has no liabilities.
2. you do not credit this fv. Sends by email (with acknowledgement of receipt) or vasle/purring mail. If this does not work he can use
the help of a debt collection company. In this case, you pay taxes on such an invoice. After about six months after sending several purrings/vasls and attempts to contact the customer (documented), you do not receive the money, you can apply for a tax refund. You have to prove to the office that you do not receive this payment, then the office refunds the taxes on this invoice and at the same time prosecutes this client (e.g. makes checks for him). If the customer goes bankrupt - the case is justified.
If the phone invoice is made out to the company, you can include the expense in company costs. However, at the end of the year, the value of the use of the company phone for private use is written off. This is an amount of NOK 4392.
I have a company in Poland and want to sell my goods at the Christmas market in Norway. I intend to trade in Norway on a one-off basis or a few times a year during major events. Is it necessary to register the company with the Norwegian authorities in this situation?
If a foreign company wishes to receive income for services performed in Norway, it should register with the Norwegian Entity Register and obtain a Norwegian organisation number. When it exceeds the revenue limit of NOK 50 000 within 12 months - it must definitely open a business in Norway. When selling goods in Norway - the business should be registered before the first item sold. You can open a Norwegian company or a subsidiary/branch of a Polish company. It is important to know that companies involved in trade are required to be registered in the trade register (Foretaksregisteret). Such registration requires a one-time fee, the amount of which depends on the legal form of the company. For goods transported across the border, customs duties and VAT must be paid at the border. Depending on which goods you wish to sell, you should first find out whether they require permits or certificates, e.g. foodstuffs, cosmetics or plants have regulations as described on the following website: http://www.mattilsynet.no/.
Is it possible to include the accommodation fee in the company costs if I commute?
If the trip is justified (e.g. the place of business is far from the place where the service is performed) you can qualify the expenses associated with the trip (e.g. overnight stay) as a business expense or you can claim internal pendler status relief in your annual return. This is viable in the case of a large number of days away from home (e.g. a longer construction contract). In this situation, commuting and per diems are deducted.
If I commute to work in my partner's car, can I include this as a business expense?
It is possible to include commuting to work in company expenses in a car that is not owned by the company owner. You must then fill in kjørebok.
What documents do I need to submit to my accountant when I purchase a car for the company?
You will need to provide your accountant's office with the car's vognkort and the purchase invoice and/or purchase contract, where the seller's and purchaser's details, dates, car details and purchase value are listed.
Is there any difference if I buy a car for a company from a private individual or from a company?
The document of purchase will differ. If you buy a car from a company, the purchase is documented by an invoice (which may include VAT), while from a private person you receive a purchase contract.
How is VAT accounted for on an invoice for a company car purchase?
If there is VAT on the invoice, a one-off VAT deduction is booked in the month of purchase.
If I have a sole proprietorship in Norway, can I include goods imported from Poland in company costs?
Goods purchased for the purposes of your business activity can be booked as company costs. Goods must be brought to Norway in accordance with customs procedures, and the purchase document should include the buyer's company details.
Can you set up a business in Poland and pay VAT in Norway?
If you plan to run a business in Norway, you should set up your business there. Tax should also be paid there. Poles may confidently establish a company in Norway, even if they do not yet have a permanent or even temporary personal number. The procedure for opening a company is not complicated. For more information about running a company in Norway, see the Quali website under the COMPANY tab: http://quali.no/firma.php.
How do you recover VAT when you export goods from Poland to Norway?
If VAT has been included on a Polish invoice for goods exported to Norway, you should send the seller a confirmation that the goods have been exported out of the country and ask for a correction of the VAT invoice. The correcting invoice will correct the VAT previously charged and the Polish seller should then refund the amount of Polish VAT to the buyer. However, MVA paid at the Norwegian border can be recovered when filing a Norwegian VAT return.
How to open a car repair shop in Norway? Can parts be imported from Poland and how is this accounted for?
Running a car workshop in Norway requires proof of qualification. If the workshop does not offer safety-related services, no additional permits are required. However, if you provide services such as brake repair, you will need a mechanic's certificate of competence. For more information on certification of competences acquired outside Norway, please click here: http://www.nokut.no/. You may import items necessary for the operation of your business from Poland, and then deduct the cost of the purchased goods from your income in Norway, if the invoice includes the buyer's details. The transport of goods across the Norwegian border must comply with customs procedures. For more information about customs in Norway, see: http://quali.no/clo-w-norwegii-import-eksport.php.
What are the benefits of buying a new car for a company? Can such a car purchased for a company also be used for private purposes?
If the company car will be on fixed assets - all expenses related to the car expenses (fuel, insurance, interest for credit, leasing, gates, etc.) are booked as costs - it is necessary to collect invoices or receipts confirming these costs. The value of the car is depreciated over 5 years, at the end of each year. However, when the owner only owns this one car and also uses it for private purposes, the value of the private use must be calculated in the annual return and add this amount to the income. The calculation of the value of private use is influenced by: the value of the car when it was new according to http://www.skatteetaten.no/.../Bilprisar--listepris-som-ny/ and the year of manufacture. The sale of a company car constitutes company income. It is often more profitable to recognise the expenses related to the use of the car as an expense according to kjorebok. The owner of the car should be the company owner.
How do I invoice a Norwegian company (I operate in Poland)? I am mainly concerned about VAT.
Polish companies in Norway are subject to the same law as Norwegian companies. If the company's annual turnover exceeds NOK 50 000, the business must register as a VAT payer. Foreign companies are required to have a so-called VAT representative. This person acts as the company's representative in VAT matters - he or she calculates the tax and pays it to the relevant institution, but may also issue invoices. A Polish company can also become a VAT representative, of course after obtaining the appropriate approval. As far as tax rates are concerned, it is necessary to familiarise yourself with the amounts applicable in Norway.
Can Poles run a business in Norway?
There are no contraindications to this.
Can I take out a start-up loan for my business in Norway?
Yes, you only need a business plan and a budget. If the bank considers your project financially secure, you will definitely get the money you need.
What permits do I need to open a garage?
You do not need any permits if the services you offer will not be safety-related (air-conditioning, electronics, bodywork, etc.). However, if you intend to provide the above services, you must have a recognised profession as a mechanic in Norway.
I do not have certificates, but I am familiar with Norwegian technology. What types of work can I do if I want to open a one-man construction company?
You can operate in areas where so-called godkjenning is not required, e.g. you can lay tiles in the bathroom, but no longer a membrane. Godkjenning is a kind of certificate that confirms your qualifications under Norwegian law.
What industry should I mark when I fill in my application for setting up a business?
In most cases, Bregg assigns the industry itself. However, you can do this yourself, and this link gives a list of the industries available in Norway: www.ssb.no.
Can my name, which is required in the name of a sole trader, be omitted in less official situations, such as in advertisements or on business cards?
It does not matter whether the owner uses the abbreviated name of the business or uses the full name, it is an individual matter.
How can I change my business address?
You must inform Brønnøysundregistrene of all changes, as well as your bank, network operator, insurance company etc. Find "Forenklet registermelding - blankett for Enkeltpersonforetak" at www.brreg.no and fill in field 1.1: full company name and organisation number; field 2.2: change/new information; field 4: new company address; field 18: date and signature. Print out the completed form and send it by post.
I am on benefits and want to set up a business. How do I do this and can I get any help from NAV?
In the process of opening a business you can apply for assistance from NAV, but you must submit your business plan there. You will then be directed to relevant courses and training. The fact that you have an allowance doesn't change anything in terms of formal matters concerning setting up your business, but it can pay off in terms of finance - you can get start-up money to begin with, and later, as a result of any failure, you are entitled to return to your allowance.
I am self-employed and want to go on maternity leave. After how long am I entitled to it?
The mother-to-be must have been receiving income for a minimum of 6 of the 10 months preceding the planned maternity.
A new year has recently started. How do I number my invoices? Do I have to give my customers new numbers?
Invoices are numbered in order, regardless of whether a new year has started or not. If the last invoice of last year is numbered n, then the first invoice of January must be numbered n+1. The customer numbers remain the same.
My customers are late with their payments. How do I send them a reminder and charge them a late payment penalty?
If two weeks have passed since the payment deadline, you must send the customer a purring (reminder). The maximum penalty in this case is NOK 54 and the customer has 14 days to pay. The next step is inkassovarsel (collection warnings) - the rules are the same as for purring. The final step is to send the invoice to the collection company. She in turn charges her fee of NOK 162 plus a percentage.
I have a problem with the company's costs. What, in principle, can be included here?
Any expense incurred directly for the business is considered a business expense, e.g. a telephone subscription if you need a phone for work.
If I have a business phone, do I have to deduct private calls from the bill, or can I include everything as an expense?
In Skatteetaten you can find instructions on how to calculate the exact cost per phone bill, including private calls.
What information must appear in the driver's log book? Will I have to collect petrol receipts?
The driver's log book should contain the date, destination, route and number of kilometres. Receipts proving the purchase of fuel are not necessary.
Can the instalment of a loan for a company car be included in company costs?
No. Only the interest on the loan and depreciation can be considered as business expenses.
Can I include the lease instalment as an expense?
I have a contract for two flats, but I only live in one of them. Can the amounts I spend on rent and bills for the second flat be included in business expenses?
Yes, if the second flat serves as the company's registered office.
I enter the amount for the construction service and the amount for materials separately on the invoices. How do I fill in the price column for materials so that I don't pay tax twice - in the shop and after I have received payment from the customer?
It depends on whether you want to add an extra charge for materials or not. You can enter the same amount as you paid in the shop, in which case the VAT and net amounts for materials zero out - the customer gives you back the corresponding amount, and your costs and income from the sale of materials are the same. You can also inflate the price of the materials so that you can make money on them. In both cases, you should apply for an entry in the Foretaksregisteret, which is necessary in the situation described.
What about employee personnel files in Norway?
There are no legal regulations in Norway regarding the content of an employee's file. However, you should be aware that all personnel duties are performed by an accountant.
Are periodic examinations reimbursed by employers?
This issue is approached individually by employers. Some of them pay for periodic examinations no more than once a year, others do not reimburse examinations at all.
What is an innskuddpensjon?
The pension contribution is part of the social insurance contribution, which amounts to 7.8 per cent of the employee's income. To this must be added the OTP - the additional amount that the employer contributes to pensions. The Innskuddpensjon is a supplementary agreement with the employer whereby part of the salary is deducted for the so-called fond. Find out more at: www.nordea.no
Can I suspend my business activity?
Yes, you must inform the tax office that you will have no income and deregister as a VAT payer.
I currently own a sole proprietorship and have no insurance. However, when I was employed by a Norwegian company I paid basic contributions. Do I have to pay for hospital treatment?
No. Hospital treatment requires a paid egenandel, i.e. your own share of the costs. If you are laid off, you must have paid Social Security (11%), the amount of which is included in tax.
Do I have to keep records of my tools?
Yes, the business must keep records of all its assets, including its tools.
I run a business - a stall selling seasonal produce. Do I need to buy a cash register?
Yes, if your cash sales will be for higher amounts. Otherwise you can carry out so-called Kaseavstemming. The amount of turnover from which the obligation to operate a cash register arises is based on grunnbeløp.
I had a contract with an accounting office in Norway, but the office terminated my contract due to failure to deliver documents on time. I had all invoices for the office's services paid on time. On termination, I did not receive the documents. What now? I have to do my annual accounting by 31 May.
First of all, ask the office for the documentation. It may be that the office staff forgot to hand over the relevant documents. However, if the bureau is unwilling to hand them over, please ask for the reason. If the client has paid the bureau's fees regularly, the bureau is not entitled to keep the documents. The following documents will be needed for the annual account: saldosliste, balanserapport, resultatrapport, kundereskontroliste, leverandorreskontroliste, bilagsliste, hovedbok.
Do sole traders have to have an accountant? Can I keep accounts on paper?
The obligation to have an accountant or use the services of an accountant is only imposed on companies subject to audit, i.e. joint stock companies with an income of more than NOK 5 million and companies with more than 20 employees during the year and total assets of more than NOK 20 million. When running a sole proprietorship, it is not necessary to use an accounting programme. However, it is worth knowing that manual bookkeeping is very labour-intensive, requires a good knowledge of regulations and involves the possibility of making frequent purely accounting errors. We therefore encourage the use of specialised programmes.
Does it pay at all for a Norwegian company to employ a disabled person?
In Norway, there is no explicit legislation that regulates the conditions for employing people with disabilities. In Poland, there is a state fund. In Norway, unfortunately, there is not, but it is worth contacting your local NAV office. There, you can obtain detailed information on programmes for people with disabilities and the type of subsidies in your area. Very often, there are local projects for people with disabilities.
Do recycling companies in Norway need additional permits?
Recycling companies in Norway must be approved by the Directorate of Environmental Protection. However, it is first necessary to obtain the relevant certifications to confirm that the recycling company is run according to certain criteria.
Is a PIT from a Polish employer treated as a certificate of earnings?
No, a PIT from a Polish employer is not treated by the Norwegian Tax Authority as a certificate of earnings.
For how long is the 10% tax relief available?
You can claim the deduction in your first two tax returns from the time you become a tax resident in Norway. If you have been in Norway for less than 90 days during the year and less than 183 days during the following 12 months, you can even make this deduction every year.For whom is the standard relief intended?
Please note that from 2019, the 10% allowance is abolished.
The standard relief for foreign workers (norw. standardfradrag for utenlandske arbeidstakere), commonly referred to as the 10% relief, is intended for persons who stay in Norway for no more than 183 days in a 12-month period or 270 days in a 36-month period,work seasonally in Norway.Can business owners benefit from the 10% allowance?
Please note that as of 2019, the 10% allowance is abolished.
Business owners are not entitled to this deduction.
Is it possible to 'retroactively' account for the 10% deduction?
Yes. For a period of three years back, you can appeal the results of your settlement if you were entitled to this relief and you did not use it for some reason.
Is the 10% relief automatically granted by the US?
No, you must apply for the relief each time you are entitled to it on your tax return for the year.
Please note that from 2019 the 10% relief is being abolished.
Which deductions do I lose my entitlement to if I use the 10% allowance?
When using the Standardfradrag deduction, you lose the right to:If I do not qualify for any of the reliefs, do I still have to file a tax return?
• deduction of actual travel expenses between your place of residence in Norway and your place of work (commuting),
• deduct interest on loans,
• parental allowance (day-care costs, etc.),
• deduction of individual contributions to a private pension fund (IPS) in accordance with the Norwegian Tax Act,
• deduction for donations to certain social organisations,
• special allowance for certain sickness-related expenses,
• deduction for contributions to BSU (housing savings scheme for young people),
• a deduction for costs associated with living away from the family home, including food, accommodation and travel costs.
Please note that the 10% allowance is being abolished from 2019.
Of course, everyone has to account for their income in Norway regardless of their allowances and status.
Who is the regular tax return for?
The ordinary tax return is primarily aimed at people who have been resident in Norway for more than two years, either alone or with a family. It is also aimed at people who are not eligible for the benefits associated with pendler status or the 10% standard tax deduction.
What deductions are available in the regular settlement?
The normal settlement allows you to deduct, among other things: childcare costs, costs incurred for kindergarten, day care or school, and interest on a loan.
Are MinID codes necessary for settlement?
MinID codes are codes consisting of a set of digits and are necessary to submit your tax return via altinn.no.
What do I need in order to deduct expenses for kindergarten or school?
You will need an Årsoppgave from the kindergarten or school, i.e. a confirmation of the payments made to the kindergarten or school for the tax year in question.
Can I deduct interest on a loan from a bank outside of Norway?
Yes, if you have a loan, e.g. from a Polish bank, you may apply for a certificate of interest paid for a given tax year. This document needs to be translated into English or Norwegian, and it will enable you to deduct the interest on the loan from your tax base.
Can I deduct my commuting in my ordinary tax return?
If you commute more than 2.5 kilometres one way in your own car and you cover your own contribution (the amount is variable, so it is worth checking in advance), you can deduct your commuting in your tax return.
Do I pay income tax on Personfradrag and Trygdeavgift?
Income tax is paid on profit in excess of Personfradrag, and the same is true for Trygdeavgift.What is Minstefradrag?
1. The income limit below which we will not pay insurance (Trygdeavgift) is 59 650 kr in 2021. The limit amount - personfradrag - has also changed. If the income is less than the indicated amount, no income tax is paid. The limit amount is 52 450 kr.
2. Here you can see how the rates have changed in different years:
3. The current rates are shown here: http://quali.no/blog/Zmiany,-ktore-czekaja-na-przedsiebiorcow-w-2017-roku
Minstefradrag is a deduction that is due to every taxpayer in Norway and depends on the number of months worked and the amount of income. Minstefradrag is like a tax-free amount. It is available to anyone who has income from an employment relationship or a pension or benefits from NAV (gjelder alle som har arbeidsinntekter, godtgjørelser, arbeidsavklaringspenger, sykepenger, dagpenger og/eller pensjon og uføretrygd etter folketrygdloven kapittel 12 og uføreytelser fra andre ordninger). This amount is deducted in the return automatically. Please see: http://www.skatteetaten.no/no/Person/Selvangivelse/Finn-post/3/2/1/. Minstrefradrag is for every employee, it is not for business owners, only for employed employees. Minstefradrag is visible on selvagivelsen.
Can only a person with children and a wife/husband get 'pendler' status?
No, childless and unmarried persons are also entitled to pendler status, provided they fulfil the relevant conditions - the most important being that they must have their permanent place of residence outside Norway.
What allowances can I expect if I am a 'pendler'?
The status of "pendler" allows you to deduct in your tax return, among other things, expenses for travel to your home country, commuting to work, fees incurred for maintaining your accommodation in Norway, electricity bills, per diems and interest on loans.
What additional documents do I need to submit when submitting my tax return as a 'pendler' with my family?
In addition to the basic documents, these include: marriage certificate, birth certificate for your child/children, certificate of co-registration with your family, certificate of your spouse's income for the tax year in question from the tax office if you are also applying for a second tax class second tax class. All these documents must be translated by a sworn translator into Norwegian or English, unless it is an EU document, in which case it does not need to be translated. It is also advisable to submit copies of the original Polish documents.
How often do I have to travel to Poland to maintain my pendler status?
To settle as a pendler with your family, you must visit your home at least once a year; as a single pendler at least four times a year.
As a 'pendler', what do I need to deduct the costs for renting my flat and maintaining it?
A flat rental contract and receipts for rent and electricity payments for the flat rented
in Norway during the year in question.
Where should I translate the documents needed for the Tax Office?
The documents must be translated by a sworn translator - only then will they be recognised by the Authority. EU documents do not need to be translated. Remember, however, that documents that are translated by a sworn translator are only valid for two months.
What basic documents should I prepare for my tax return as a "pendler"?
You will need: Selvangivelse i.e. Norwegian annual tax return for the tax year in question, MinID codes, Sammenstilling/Lønnsoppgave for the tax year, Årsoppgave, Årsoppgave fra NAV and confirmations needed to benefit from the relief: tickets confirming travel to your home country, a rental agreement and confirmations of payment of rent, confirmations of payment of electricity and, if you wish to deduct interest on a loan, a certificate from your bank of the amount of interest paid on the loan must be provided.
What conditions must be met in order to obtain Pendler status if you do not have a spouse and children in Poland?
In order to obtain Pendler status in Norway as a single person, you must:What conditions must be met in order to obtain Pendler status if you have a spouse and children in Poland?
- have an independent flat in PL (rented or owned) with running water and sewerage,
- you must not have owned accommodation in Norway,
- you must rent a flat in Norway of less than 30m per person or less than 50m for two people, with a shared kitchen and bathroom with other residents,
- travel to Poland every 3 weeks.
In order to obtain Pendler status in Norway as a person with a family abroad, you must:How much is the VAT for cosmetic services and massages?
- have a joint registration with your spouse and/or children under the age of 18,
- travel to PL at least 3 times a year.
Cosmetic treatments (skjønnhetspleie) come with a VAT of 25%, e.g.: pedikyr / manikyr, behandling av håravfall med laserapparat, legging av kunstige negler. Massages that are in principle therapeutic are exempt from VAT, e.g.: klassisk massasje, rygg og nekke massasje, fot og legemassasje, klasisk vaelvere . Other massages for pleasure and beauty are VAT 25%.
How do I obtain a tax identification number?
You must first register your business with the Enhetsregisteret (Register of Business Entities). For this registration, you must complete the Samordnet registermelding (BR-1010). The form is available online, at Altinn.no, or in the traditional version (www.brreg.no), which must be printed out and sent to Brønnøysundregistrenew.
Is it necessary to pay tax on each amount of gross income of a sole proprietorship?
Due to the costs of doing business, the total income is not as important as the total profits of the company. It is on the basis of this that the authority calculates income tax. Minstefradrag is a tax-free amount that only employees are entitled to.
I will soon be closing my business and would like to settle my annual tax. Can I do it now, before the end of the accounting period?
Unfortunately no. The annual tax return must be done after you have received your Selvangivelse, which you do not receive until after the New Year.
Can I make a European TIN in Norway, which is needed to purchase goods in the EU without VAT?
Norway is not a member state, so no. You can, however, purchase goods in an EU country with that country's VAT, declare at the border that you are exporting them, and you will receive a VAT refund. You will then only have to pay Norwegian VAT when you enter Norway.
I run a sole proprietorship business. Do I use the same form for tax as when ordering skattekort for private individuals?
Yes, you will need the same document, but filled out slightly differently. You can arrange this by telephone, in person at Skatteetaten or by post.
Can I apply for a tax reduction if I have a mortgage?
Yes, you can apply for a new tax card through MinSide or in person at the tax office. You will then need to pre-calculate the amount of interest you will pay in the coming year, after which you put this amount on your tax card.
What do I need to do to get the Tax Office to stop taking 50% tax from my salary?
50% tax is withheld when an employee does not provide their employer with a tax card. Usually, foreign employees receive tax cards with the number 7100, but of course the type of card depends, for example, on the amount of income received. Once the appropriate tax card has been submitted, the office should stop withholding the 50% tax and refund the withheld tax with interest.