You have won a project in Norway
Construction, public works, civil engineering: you are sending your teams to a Norwegian site for a few weeks or several months.
Posted workers · Norway
Post your workers to Norway, fully compliant
A foreign company sending teams to a site or assignment in Norway? NUF registration, RF-1199 / RF-1198 filings, HMS card, sector minimum wage, A1 certificate… Eurofiscalis handles all your formalities, from its agency in Norway.
- NUF registration
- RF-1199 / RF-1198
- HMS card
- Fiscal representation
Does this apply to you?
Are you sending workers to Norway?
As soon as a company established outside Norway temporarily posts its workers there, a set of obligations applies.
You install or maintain equipment
Assembly, commissioning or maintenance of machinery and installations at a client established in Norway.
You work in offshore / maritime
Shipyards, platforms, energy: assignments on the continental shelf or in Norwegian ports.
You are a subcontractor to a principal
You work for a client or a main contractor who requires proof of your compliance before signing.
Your obligations
What Norway requires
The formalities to complete before and during each posting — we take care of all of them.
Registration (NUF)
Obtain a Norwegian organisation number from the Brønnøysundregistrene before starting your activity.
Contract reporting — RF-1199
The assignment contract must be reported to the tax administration (Skatteetaten). No reporting is required below NOK 20,000 in remuneration.
Worker reporting — RF-1198
Each worker assigned to the mission in Norway is reported in the register of assignments and workers. This is the prerequisite for HMS cards.
D-number & tax deduction card
Each foreign worker receives a temporary identification number (D-number) and a tax deduction card (skattekort).
A1 certificate
The A1 form keeps your workers under the social security scheme of their home country. It must be registered with NAV to obtain exemption from Norwegian contributions.
Monthly filing (a-melding)
Wages paid and tax withheld at source are reported each month to the Norwegian tax administration.
Safety on site
The HMS card for your posted workers
On Norwegian sites, every worker must carry the HMS card (HMS-kort), the health-and-safety identification card issued by the Arbeidstilsynet — including your posted workers. Without it, access to the site may be denied.
- Mandatory for any worker on a building and construction site — Norwegians and posted foreign workers alike.
- Also required in cleaning, vehicle maintenance and, since 2026, light goods transport.
- Issued by the Arbeidstilsynet once the company is registered and the workers are reported (RF-1198) — that reporting is the prerequisite.
- To be worn visibly on site: without a valid HMS card, access to the site may be denied to your worker.
We take care of it: registration, RF-1198 filing and then ordering the HMS cards — each of your workers arrives on site fully compliant.
Minimum wage
No national minimum, but sector minimums
Norway has no general statutory minimum wage. In around ten sectors, collective agreements are extended (allmenngjøring) and impose an hourly rate on all employers, including foreign ones.
- Building & public works · skilled worker 264,32 NOK/h
- Electricians · skilled worker 270,45 NOK/h
- Cleaning · 18 and over 236,54 NOK/h
- Road haulage of goods · vehicles > 3.5 t 229,00 NOK/h
- Shipyards (maritime) · skilled worker 216,79 NOK/h
- Hotels & catering · 20 and over 204,79 NOK/h
Rates in force on 15 June 2025, revised every year. On top of these minimums, posted workers are entitled to coverage of travel, accommodation and meal expenses. We apply the up-to-date rates for your sector.
Why it matters
The risk of non-compliance
Halt of your activity in Norway
- Coercive fines and administrative penalties imposed by the Arbeidstilsynet (up to several million NOK).
- A halt to your activity in Norway until you bring it into compliance.
- Site access denied to any worker without a valid HMS card.
- Joint and several liability: your Norwegian principal can be held liable and will demand your proof of compliance.
Our solution
Posting to Norway, turnkey
You send us your assignment, we take care of everything else.
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You send us your assignment
Country, workers, dates, location and nature of the service in Norway.
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We register & report
Organisation number (NUF), RF-1199 / RF-1198, D-number, tax deduction cards and HMS cards.
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You post with peace of mind
Your assignment starts on time and compliant, from the very first day of work.
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We handle local payroll & inspections
Monthly a-melding, threshold monitoring, document retention and assistance in the event of an Arbeidstilsynet inspection.
Why us
A partner on the ground, in your language
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An agency in Norway
A local contact who deals with the Norwegian administration, backed by an English-speaking team that supports you.
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Posting + tax, under one roof
Posting, VAT, fiscal representation and local payroll: all your Norwegian compliance in one place.
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Multilingual team
We speak your language (EN, FR, IT, DE, PL…) and handle the procedures in Norwegian for you.
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European network
Agencies across Europe: post to Norway today, elsewhere tomorrow, with the same partner.
FAQ
Frequently asked questions
Does my EU/EEA company have to register in Norway to post workers?
Yes. Norway is part of the EEA but remains outside the EU: as soon as you operate there, you must obtain a Norwegian organisation number (NUF) and report your assignment and your workers (RF-1199 / RF-1198). We take care of all these formalities.
What are the RF-1199 and RF-1198 filings?
RF-1199 reports the assignment contract to the tax administration; RF-1198 reports the workers assigned to that mission. Below NOK 20,000 in remuneration, no reporting is required. RF-1198 is a precondition for the issue of HMS cards.
Is the HMS card mandatory? For whom?
Yes, for any worker on a construction site, as well as in cleaning, vehicle maintenance and light transport (since 2026). It must be worn visibly: without a valid HMS card, your worker may be denied access to the site.
Is there a minimum wage in Norway?
There is no statutory national minimum wage. However, in around ten sectors (construction, cleaning, electrical, transport, shipyards, hotels and catering…), collective agreements are extended (allmenngjøring) and set a minimum hourly rate enforceable against all employers, including foreign ones. We check the rates applicable to your activity.
Do my workers keep their home-country social security?
Yes, provided they hold an A1 certificate issued by the social security body of their home country. Once registered with NAV, it exempts your company from Norwegian social contributions. Without an A1, you are liable for those contributions in Norway.
How are my workers taxed in Norway?
Most fall under the simplified PAYE scheme (kildeskatt): a 25% withholding at source that includes social contributions. If the worker is exempt from Norwegian contributions (covered by an A1), a reduced rate applies (17.4% in 2026). Liability also depends on the length of stay (beyond 183 days over 12 months) and on the applicable tax treaty.
Provision of services or hiring-out of labour?
The distinction is decisive: the hiring-out of labour (temporary agency work) is strictly regulated in Norway, and even restricted in construction, whereas the provision of services falls under standard posting. We assess your situation before any commitment to avoid reclassification.
Do I need to register for Norwegian VAT?
Depending on your activity and your turnover in Norway (a threshold of NOK 50,000 over 12 months), VAT registration and fiscal representation may be required. That is the advantage of a firm that handles both posting AND tax: we review your entire Norwegian situation.
An assignment in Norway?
Post your workers with peace of mind
An expert reviews your situation and replies within 48 business hours. NUF, RF-1199 / RF-1198, HMS card, A1 — we handle everything, from Norway.