Guide: Remote or hybrid working in Norway, or for a Norwegian employer
What is hybrid or remote working?
Remote working means that you work in a different place to the employer’s fixed office – often at home. If you live in Norway and work for a foreign employer, or live abroad and work for a Norwegian employer, special regulations apply regarding tax, social security, and employment rights. The regulations can be complex, so it is important to find out what applies in your case.
Written agreement about remote working
It is worth having a written agreement with your employer, setting out the conditions for remote working. The agreement should include information about:
- working hours
- tax arrangements
- which country’s social insurance scheme you are a member of
- how sickness leave and other types of leave are managed
- data security and equipment you need
- division of any extra expenses relating to remote working
Tax when you are a remote worker
The main regulation is that you pay tax in the country in which you actually work. This means that, if you live and work in Norway for a foreign employer, you will normally pay tax in Norway.
If you work in two countries, other regulations may apply. Norway has tax agreements with many countries, including the other Nordic countries, to prevent people being taxed twice (double taxation). Nevertheless, you should always contact the tax authorities in both Norway and the other country to clarify where you have tax liability.
You can find more information on Nordisk eTax, a joint website for the Nordic tax authorities.
Social insurance schemes, occupational injury, and right to healthcare services
If you work in a different country to the one in which your employer is based, this can affect your rights to financial support from the state, social insurance, and healthcare services. This is an overview of what you should be aware of regarding remote working across national borders.
The land whose social insurance scheme you are affiliated to determines which benefits you are entitled to, for example your right to a pension, unemployment benefit, sickness benefit, and parental benefit. Usually, you are a member of the social insurance scheme in the country in which you physically work. If you live and work in Norway, you are normally a member of the Norwegian social insurance scheme, even if your employer is in another country. If you work in both Norway and another EEA country, special regulations apply. The Norwegian Labour and Welfare Administration, NAV, can assess where you have social insurance rights. You can also apply for the A1 form, which shows the country in which you are covered by social insurance.
Norwegian employers must take out occupational injury insurance for their employees, but this generally only applies if the work is performed in Norway. If you work from another country, the employer should assess whether you need extra insurance. You should therefore ensure that you have insurance that applies regardless of where you work from.
If you are a member of the Norwegian social insurance scheme, you are generally also entitled to healthcare services in Norway You can read more on the Info Norden page, “Right to healthcare services in Norway”.
Work environment and remote working
The Work Environment Act also applies when you work from home in Norway. The employer is responsible for ensuring that your work conditions are appropriate, even in your home office. If you work from another country, the work environment legislation in the country in which you physically perform the work applies. This means that the employer must comply with the regulations in the country where the work is performed.
Who should you contact if you have questions?
Please fill in our contact form if you have any questions or if you have encountered an obstacle in another Nordic country.
NB! If you have questions regarding the processing of a specific case or application, or other personal matters, please contact the relevant authority directly.