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Exemption from the obligation of disclosure and deduction for a foreign employer with an employee working from a home office in Norway

An exemption in temporary regulations from the obligation to make payroll reporting and advance deductions for foreign employers.

An exemption in temporary regulations for foreign employers.

As a result of the Covid-19 pandemic, there have been introduced in temporary regulations an exemption from the obligation to make payroll reporting and advance deductions for foreign employers who have employees working from home offices in Norway.

Background

Many Norwegian workers who have stayed abroad have, due to the corona situation, had to temporarily return to Norway or have been temporarily prevented from returning to their working country due to travel restrictions. Many of these employees perform work from home offices in Norway during their temporary stay in Norway, instead of from their permanent place of work abroad. The reason for this is to facilitate administrative duties.

The scope and duration of the exemption

The regulations apply to employers who are not resident in Norway and who under ordinary circumstances do not conduct business in Norway.

A foreign employer who has paid or granted benefits to an employee who, due to Covid-19, performs work from a home office in Norway, is exempt from the reporting obligation in accordance with section 7-2 of the Tax Administration Act. Similarly, as exemption from reporting obligations, a foreign employer is exempt from the obligation to make deductions in accordance with section 5-4 (1) of the Tax Payment Act. The exemption only applies for payments to persons who do not normally work from a home office in Norway.

The exemption applies from 13 March 2020 to the year end of the income year 2020.