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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Norway is not a member state of the European Union (EU), but it is a European Economic Area (EEA) member. Norway has adopted the key EU principles, in particular the free movement of persons within the EU/EEA member states. Therefore, Norway allows employees from the EU/EEA states to work within its borders, and Norwegian nationals can work throughout the EU/EEA states.

This means that EU social security legislation can apply to certain individuals either working in Norway or assigned from Norway to work in EU states (6.1.1). EU/EEA citizens can work in Norway without a work permit and similarly Norwegians can work in the EU/EEA without a work permit (9.1).

The Norwegian Federal Tax Administration is the Skatteetaten, and international guidance is provided in English under its 'foreign' tab. It is headed up by the Directorate of Taxes in Oslo with many local tax offices in the country's five tax regions:

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   •ÌýÌýÌýÌý Tax Region North

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   •ÌýÌýÌýÌý Tax Region Central Norway

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