Home Office Abroad
An employee cannot independently decide to take their job to a home office or vacation home, or a similar setup abroad. It is up to you as the employer to decide whether you want to permit the employee to work from abroad.
What rules apply to working from home abroad?
Salary earned while the employee is abroad must be reported as salary earned abroad, with the country code specified.
As a general rule, the employer must deduct tax, pay the employer's national insurance contributions, and file this via the a-melding (monthly reporting of employment and income information).
If employees work from a home office abroad, this may have tax implications for both the business and the employee. It can also affect the employee's social security rights, pension, and insurance. As an employer, you may be required to register the business in the country where the employee is working from their home office. If the employee is to work abroad for more than one month, the employer and employee must enter into a written employment agreement before departure. In addition to the usual minimum requirements for the content of an employment agreement, the agreement must specify how long the work will be performed abroad, the currency in which the salary will be paid, any cash and in-kind benefits related to the foreign work, and if applicable terms for the employee's return.
The Norwegian Tax Administration on Norwegian employers with foreign relations
NAV on working in countries Norway has social security agreements with (in Norwegian only)
NAV on working in countries Norway does not have social security agreements with (in Norwegian only)
