This is Norwegian Assignment and employee register (OAR)

Are you a foreign company carrying out work in Norway (or on the Norwegian continental shelf)? Then you must be familiar with the Assignment and Employee Register (OAR). In most cases, you are required to report the workers on the assignment digitally to the Norwegian Tax Administration, and your Norwegian client may also have reporting obligations for the assignment itself. In this blog you’ll get the details on what you need to report, how to access the assignment register and how to avoid delays when working in Norway.

Quick checklist for foreign contractors operating in Norway

Before diving into what OAR is and whether it applies to your project, make sure you have the basics covered:

• Confirm whether the assignment must be reported in OAR 

• Report all employees who will work on the assignment in Norway or on the continental shelf

• Ensure you have an electronic ID and the necessary authorizations

• Allow extra time if you need to submit RF-1199/RF-1198 on paper, as process is slower

What is the Assignment and employee register (OAR and RF-1199)?

Since 2017, reporting of assignments and employees has been handled through a digital service called the Assignment and Employee Register (OAR)—a digital service for submitting form RF-1199.

OAR contains information about:

• assignments awarded to foreign businesses/self-employed contractors

• workers on each individual assignment

You can report contracts (RF 1199) and employment relationships (RF 1198) through the Norwegian Tax Administration’s OAR portal. The portal also allows you to view assignments in which you are involved—as a client, a client’s client, or a contractor.

How to access the OAR portal

To access OAR, you must log in with an electronic ID.

Read and write access also depends on having the right authorizations on behalf of the business. For example:

• you are registered as general manager (daily manager), or business manager/administrator for the business

• an authorized person delegates access to you in Altinn

Also read: 9 things to know for a foreign company hiring a Norwegian employee

What you can do in OAR

All reporting is done digitally. When you log in, you can:

• report assignments

• update reported assignments

• report employees

• view all assignments you are involved in—either as the client, the client’s client, or the contractor

• view registered information about all employees on the assignment (e.g., ID number, whether an ID check has been completed, and the tax deduction cards)

• search for assignments

• apply for exemption from tax withholding

Can you still submit RF-1199/RF-1198 on paper?

Yes—forms RF-1199/RF-1198 can still be submitted on paper. However, paper submissions take longer to process than digital reporting. 

Paper submission may be relevant if the company does not have MinID access or has not yet been assigned an organization number.

Also read: What you need to know about ID checks for foreign employees

Who must report to OAR?

The main rules are (note that responsibilities are split between the Norwegian client and the foreign contractor):

• The client must report all assignments and sub-assignments awarded to a company established abroad, or to a person resident abroad, if the value of the assignment exceeds NOK 20,000.

• Assignments awarded by private individuals are exempt.

• The contractor must report all employees working on the assignment in Norway or on the Norwegian continental shelf.

Meet your OAR reporting obligations and avoid delays

Correct and timely reporting in OAR helps you avoid sanctions and unnecessary project delays. The digital portal makes it easier to keep track—but only if you have the right access and routines in place.

If you are unsure what to report, how to report, or who is responsible within your contract chain, seek advice early so your employees can start work in Norway without avoidable delays that could also impact your project.