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Employees abroad

If you have employees who work abroad, this brings many new factors into the risk assessments, as well as new rules and regulations to comply with.

Recently edited : 25. October 2023

If an undertaking has employees in another country, the employees in question may lose their membership of the Norwegian National Insurance scheme. The undertaking must comply with the laws and regulations of the country of work as regards tax, social security, sick leave, insurance, labour law, and registration and reporting obligations in the country. There may be issues related to work permits and visa requirements. Establishing activities abroad can also entail new tax and reporting obligations for employers.

What should the institution bear in mind when employees work abroad?

It is important that institutions take responsibility as an employer for their employees abroad, including following up their obligations both in relation to the employee and the laws and regulations of the country of work. As a responsible employer, the institution should have good internal procedures and an overview of where the employees are at all times so that they can quickly assist employees when needed. The institution should have clear contingency plans for employees who are abroad.

Employees travelling to countries outside Norway's security cooperation should carefully consider what information and electronic equipment they bring with them. Both computers and phones are vulnerable. It can be a good idea to carry an extra emergency phone, as more and more countries base both transport and payment on mobile phone solutions. If an employee is locked out of their phone, it can be difficult to carry out planned meetings and trips, show vaccination certificates, maintain contact with the employer, etc. Assessments and procedures related to students abroad may also be relevant for employees. See page about Student exchange.

Tools and resources

Knowledge about countries:

Accountability in international cooperation agreements in education: