ID control for foreign workers in Norway—what employers need to know

All foreign nationals working onshore in Norway are required to complete an ID control at a Norwegian Tax Administration office before receiving a tax deduction card and D-number. Failure to comply means the employer must withhold 50% of the employee's taxable salary as payroll tax. In this article we'll explain why, what and how this is done in practice. 

What is ID control in Norway?

ID control is a mandatory identity verification carried out by the Norwegian Tax Administration (Skatteetaten). It applies to all foreign workers performing work onshore in Norway and must be completed in person at one of the designated tax offices. Not all tax offices offer this service – see the full list of approved locations on Skatteetatens website.

Who must complete ID control?

All foreign nationals performing work onshore in Norway must appear in person for an ID control at a tax office.

Exemptions from ID control

The following groups are exempt:

• Foreign nationals working exclusively on the Norwegian continental shelf
• Seafarers on NIS/NOR vessels who are resident abroad for tax purposes
• Those who already hold a D-number and have completed an ID check within the past two years
• Those for whom attending in person would be very burdensome – these individuals may apply for an exemption.

How to apply for an exemption?

If attending in person is genuinely very difficult, a written exemption application must be submitted to the tax office, explaining why attendance is not possible.

The application must include:

• Verified copy of a valid passport or national ID card approved as a travel document in the Schengen Area
• Form RF-1209 – "Application for tax deduction card for foreign citizens"
• Employment contract or written confirmation of work assignments in Norway

Please note that not all tax offices offer ID controls, the Tax Administration provides ID controls at these locations.

What to bring to the ID control

Employees must bring the following documents to the tax office:

• A valid passport or national ID card is approved as a travel document in the Schengen Area. The ID card must have a picture and state the nationality and gender.
• Completed RF-1209 form - "Application for tax deduction card for foreign citizens."
• An employment contract or written confirmation of work assignments in Norway.
• Citizens from outside the EU/EEA area must also document their residence permit to work in Norway.

Following a successful ID control, the employee will be issued a tax deduction card and a Norwegian D-number (temporary personal identification number).

Also read: Taxes in Norway - employee taxation

Book an appointment for ID control

ID control requires a pre-booked appointment. Appointments can be made directly on the Norwegian Tax Administration's website here.

Can employers apply for a tax card on behalf of an employee?

Yes. Employers can submit a tax card application on behalf of a foreign employee using form RF-1355 in Altinn. The person submitting the application must have the required Altinn access, which can be assigned by the company's manager or chairman of the board.

The application must include:

• Form RF-1355

• Verified copy of the employee's passport

• Employment contract or written confirmation of work assignments in Norway

Important: This does not exempt the employee from appearing in person for ID control. Physical attendance for identity verification remains mandatory.

What happens if an employee does not complete ID control?

If an employee fails to complete ID control and no exemption has been granted, a tax deduction card will not be issued. In this case, the employer is legally required to withhold 50% of the employee's taxable salary as payroll withholding tax.

Also read: Taxes in Norway—Employee tax

Do you have questions about the Norwegian ID control for foreign workers? 

If you are conducting business activities in Norway and are overwhelmed by the obligations, ID control is only one item on the list of things you must comply with. For assistance, contact us. We can answer your questions, provide practical solutions and help with the processes.