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.
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.
All foreign nationals performing work onshore in Norway must appear in person for an ID control at a tax office.
The following groups are exempt:
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:
Please note that not all tax offices offer ID controls, the Tax Administration provides ID controls at these locations.
Employees must bring the following documents to the tax office:
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
ID control requires a pre-booked appointment. Appointments can be made directly on the Norwegian Tax Administration's website here.
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.
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
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.