Offshore work in Norway

Tax, social security, immigration rules for employers

The offshore sector is one of Norway’s most important industries. Every day, companies and employees from Norway and abroad work on installations on the Norwegian continental shelf.

That work takes place outside Norway’s ordinary territorial waters, so the usual rules don’t always apply in the usual way. Employers and employees often need answers to questions like these:

• Tax: Which country’s rules apply to the taxation of wages?
• Social security: Is the employee covered by Norwegian social security, and what rights does that give them?
• Immigration: What rules apply to staying and working on the Norwegian continental shelf?

This guide gives you a practical, accessible introduction to all three.

Who this guide is for

• Norwegian employers with employees who live abroad
• Foreign employers taking on assignments on the Norwegian continental shelf
• Businesses planning future activity on the Norwegian continental shelf