Global Mobility

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Is your organisation prepared for the new world of work?

Reporting and payroll servicesForeign companies with business activities in Norway face certain reporting obligations due to their operations here. When hiring foreign employees/contractors to work in Norway, the main rule is that both the project and the employees involved need to be reported to the Norwegian authorities. Furthermore, the foreign employer is responsible to ensure sufficient and timely tax payments in Norway.

Norwegian companies with employees working abroad have to make sure that the salary paid from Norway is reported under specific salary codes in order for the employees to qualify for a deduction or credit in their Norwegian tax.

PwC can assist your company in complying with Norwegian registration, reporting and payroll obligations.

Expatriate tax assistanceThe Norwegian tax return filing obligation applies to both Norwegians temporarily working abroad as well as for foreign employees working in Norway. Many employers invest in external tax return assistance to ensure that their employees focus fully on their assignment, not having to spend time on complicated tax matters.

Every year, we assist more than 4,000 employees in filing their Norwegian tax return.

ImmigrationIn general, all foreign employees require a residence/work permit to work in Norway. Different rules apply depending on the employee’s nationality and the period of stay.

PwC can support your company with tailor-made services such as:• assessing the type of permit required

• filing the permit application

• following up with the authorities and accompanying the employee to the police station

Relocation When moving to a new country and new culture, the employee may face different challenges.

PwC makes the relocation process smoother by:• finding accommodation for the employee

• informing about Norway and Norwegian culture

• providing information regarding everyday practicalities (e.g. health care, driving license regulations)

Social security and pensionAll individuals living or working in Norway are in general compulsory members of the Norwegian social security system. However, what will be the consequences for your employee when working abroad? And, are foreign nationals working in Norway always covered by Norwegian social security?

The occupational pension regulations in Norway require all employers to have an occupational pension scheme in place for employees who are compulsory members in the Norwegian social security scheme. Does this also apply to foreigners temporarily working in Norway? Is it possible to continue in the company’s Norwegian pension scheme when working abroad? What tax implications will a membership in a Norwegian pension scheme have when working abroad?

PwC can assist your company to achieve the most beneficial social security and pension solution by:• advising on the specific situation for each employee and

accompanying family

• providing information concerning foreign social security schemes

• advising on and filing of social security application forms

• recommending saving opportunities regarding social security and pension costs

International assignment policyImplementing an international assignment policy will help a company to ensure consistency in the remuneration policy towards international assignees.

PwC can assist your company in: • drafting a new or reviewing an existing international

assignment policy, reflecting the internal agreements, processes and the company’s HR strategy

• offering solutions to obtain insight in the total costs of an assignment

• reviewing the internal processes around international mobility within your company to increase efficiency

Short term assignment policy and structureAn increasing number of employees are working abroad on short term projects. This leads to challenges in home and host country complying with reporting, taxation, immigration and social security regulations. PwC can help your company in structuring short term assignments to meet the needs of the business as well as making it possible to comply with all regulations.

PwC offers services globally with assistance from our worldwide network of Global Mobility experts.

Global MobilityThe world of work is changing. People are an increasingly valuable source of sustainable competitive advantage for organisations operating in a global economy and business environment characterised by only one certainty - change.

Organisational restructuring, together with mergers and acquisitions are commonplace in today’s world of work. Organisations also need to ensure compliance with an abundance of legislation and people no longer subscribe to the notion of lifelong employment.

If organisations do not transform themselves to ensure they can attract, inspire, motivate, manage, develop and reward their people appropriately, they may lose their most valuable assets.

With more than 10,000 professionals in 138 countries, PwC has one of the world’s largest people and organisation network.

In this folder you will find more information about the services our Global Mobility practice in Norway can offer to our clients. We are present in Kristiansand, Stavanger, Bergen and Oslo, and are here to assist you.

Erland Nørstebø - Partner Global Mobility

International mobility

Assignment policy

Cost of living

Payroll

A1

Work permit

Pension

Hypotax

Tax return

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For more information please contact:

Erland Nørstebø, Partner erland.norstebo@pwc.com +47 952 60 669