Tax deduction

Your responsibility as an employee

1. Check the basis for taxation
   It is your duty to check the basis on which your tax rate has been set. The Tax Authorities (Skatteetaten) send out information about this in December. For registered online users (skatteetaten.no) this letter can also be found in Altinn (altinn.no), the internet portal for delivering electronic forms to public offices.
2. Notify your main employer
   • If you have several employers and your tax is set according to a tax table (tabellkort) (skatteetaten.no), you must inform your employers which one is your main employer.
   • If UiO has started deducting tax according to a tax table, we will continue with this until your employment ends or you ask us to use the percentage deduction. The easiest way to see if tax is being deducted according to a tax table is to check your pay slip (dfo.no).
   • Notifications to UiO about taxes are to be sent to lonn-hjelp@admin.uio.no.
3. Order for a tax deduction card if you are non-Norwegian with a D-number
   If you have a  D number and not a regular Norwegian ID number, you must order a tax deduction card (skatteetaten.no) every year.
4. Watch the limit on your exemption card
   If you have an exemption card (frikort) (skatteetaten.no) and several employers you must split the tax-free amount between your employers yourself (skatteetaten.no).

Reimbursement of incorrect tax deductions

• Incorrect tax deduction: UiO is obliged to submit monthly tax deduction reports to the Norwegian Tax Authorities and is unable to change tax deductions that have been made. Therefore, you must claim reimbursement of incorrect tax deductions from the tax office in your municipality (skatteetaten.no).
• PAYE (Pay as you earn): Foreign employees who have received a 50% tax deduction on payments are reimbursed by contacting the Tax Administration, see the section "If you've overpaid the PAYE tax, you can apply for a refund" at the bottom of PAYE (Pay As You Earn) for foreign workers (skatteetaten.no).

Other topics

• Tax deduction in January
  If UiO has not received any tax information from the Tax Authorities, last year's tax information is used in January.
• Tax deduction in June
  Normally, holiday pay is paid without tax deductions. On ordinary salary, however, tax is deducted.
• Tax deduction in December
  If you receive a fixed monthly salary, normally only half of the ordinary tax is deducted. If you are paid by the hour or are on the PAYE scheme (skatteetaten.no), you cannot expect a reduced tax deduction.
• Additional tax deduction
  You can add an additional tax deduction in the self-service portal, see user guide.
• Tax deduction for foreigners in Norway
  Normally, it is recommended to apply for a tax deduction card after arrival in Norway. See how you get a tax card upon arrival.
• Stays on Svalbard
  For stays on Svalbard lasting more than 30 days, tax should be deducted according to tax rates for Svalbard. Travel days are not included.
• Stays abroad
  • Normal tax rates are usually kept during stays abroad.
  • Faculty staff invited by academic institutions in the USA can often be granted tax-exemption.
  • Read more about tax during stays abroad.

Contact

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