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Secondary position at UiB - Cross border employment

Information about taxation and social security for you who hold a secondary position at UiB while residing in another country, whether you perform your duties in Norway or abroad.

Main content

Norwegian ID number

In Norway, we use identification numbers to identify persons who have a connection to our country. With a secondary position at UiB you will need to have an identification number, primarily for tax related matters.

As a main rule, UiB will apply on your behalf to get a tax decision once you have started your position. This will also trigger the creation of your ID number. If you have started your position but not yet received your ID number to your home address, contact HR at your faculty or contact the Tax Administration through their contact form.

Get an electronic ID to become an online user

Becoming an online user will make your life easier when you need to complete your Norwegian tax return and to easily communicate with the Tax Administration if you have any tax related questions. Read more about it at the Tax Administration.

Follow our guide to easily become an online user (PDF).

Taxation

Tax responsibilities in Norway

To determine the tax rate in Norway for your income, UiB will apply for a tax decision from the Norwegian Tax Administration.

As a general rule, you will pay taxes to Norway when you are working from Norway and from any other country that is not your country of residence. Often, you will be exempt from paying taxes to Norway when you are working from your country of residence.

Tax responsibilities in your country of residence

You will most likely pay taxes to your country of residence when you are working from there. If you are unsure of your tax responsibilities for the salary earned from UiB in your country of residence, we recommend consulting with a tax professional or the relevant tax authority to understand your tax responsibilities and any potential tax exemptions or benefits available to you.

How does it work?

  1. UiB applies for your tax decision in Norway
  2. UiB deducts tax from your salary as per the tax decision
  3. For correct tax deduction, you must report to UiB where you are working from (se information below about travelling to Norway)
  4. Complete the Norwegian tax return in March/April every year

The tax return

The tax return is normally pre-filled, but you need to control the information. If you have a tax exemption, you often need to add this manually by claiming tax exemption according to tax treaties.

Social security 

In most cases for secondary positions, you will belong to the social security in your country of residence. To avoid paying unnecessary social security contributions to Norway, UiB and NAV (Norwegian social security) requires confirmation of the membership, such as an A1 form (EU) or a certificate of coverage. Without this documentation, UiB is required to deduct social security contributions to Norway.

If you belong in the Norwegian social security, the fee will be deducted through your taxes.

EU/EEA citizens: if you do not have the status of working as a civil servant in your country of residence (e.g., if you are self-employed or working for a private institution) you may automatically belong in the Norwegian social security.

Travelling to Norway

1. Report your travels

For UiB to accurately report the country of earnings and apply the correct tax rate, the payroll office requires your travel information. You can report your travels using this form in hjelp.uib.no (using your UiB log in credentials) or via email to the payroll office (you can use this travel log). This is to avoid double taxation or tax evasion, complying with tax laws, and ensuring proper allocation of taxation rights and entitlement to social security benefits.

Reporting should be done in advance but can also be sent in after your travels.

2. ID control if you plan on visiting Norway more than 14 days per year

The total number of days is calculated annually, irrespective of the length of each stay. This includes all days spent in Norway, whether for work or leisure, and even half days are counted as a full day. This is a legal requirement for all non-Norwegians who are receiving salary from Norway.

You can book the appointment with the Tax Administration using this link.

Have you lived in Norway before? 

Make sure that you are registered as having left Norway in the National Population Register to avoid being considered a tax resident.

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