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Pay As You Earn
(PAYE, Norw. kildeskatt) - 25%

PAYE is a payroll withholding tax scheme for foreign employees.
In 2019, a new tax scheme, PAYE (kildeskatt), was introduced for foreign employees in Norway.
It was primarily intended to apply to non-Norwegian employees who do not have tax residency in Norway, and to those members of the management boards of Norwegian companies who reside abroad and receive remuneration for holding their posts.

The basic principles of the new scheme are as follows:

– Fixed tax rate of 25% (including Norwegian National Insurance (NI), unless an employee proves, e.g., presenting an A1 form, that he is exempt from paying NI in Norway. If an employee is not a member of the Norwegian Social Security System, the tax rate is 17,1%).

– No need to file a tax return and wait for its result.

– No possibility to claim any relief or deductions.

The PAYE scheme is meant for persons who work in Norway only for short periods of time and during the first year in which they are a resident in Norway for tax purposes.

You do not meet the PAYE criteria if:

The employee does not receive a pre-filled tax return or a regular tax statement. Instead, the Tax Administration sends a receipt which shows how much wages and tax the employer has reported.

Send us the annual payroll information that you received from your employer(s), together with the completed table, to the following address:

Polish Connection sp. z o.o.
ul. Antoniego Abrahama 37/3
81-366 Gdynia

Next steps

Download the form

The form we have prepared will help you in the effective tax settlement.

Fill in the document

Complete the downloaded form and fill in the table. Contact us for assistance if you encounter any problems.


Please send copies/scans/photos of the required documents together with the completed table to the following e-mail address:

Contact us!

Fill in the contact form. We will review your case and get back to you as soon as possible.


Polish Connection sp. z o.o. ul. Antoniego Abrahama 37/3
81-366 Gdynia


Roedl Outsourcing sp. z o.o.
ul. Sienna 73
00-833 Warszawa


Hovfaret 8
0275 Oslo (Skøyen)

+47 225 226 00