Employers of individuals working in Norway typically use the following methods to meet their tax obligations, depending on their size.
Employer size | Method for completing the payroll filings |
All sizes of employers | Appoint an accountant or payroll bureau to submit the mandatory employment data on their behalf. If an agent is appointed then the agent must be formally authorised to act on behalf of the business. |
Employers with more than eight employees | The employer can submit the data to the Norwegian tax authorities themselves by using commercial payroll software. |
Employers |
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Web page updated on 17 Mar 2025 15:41