Living and working in Norway

Moving to Norway (entry conditions)

Before arriving in Norway: 

Legality: 

• Work permit and visa: Before moving to Norway, you must first check if you need a work permit to work in Norway. See seperate page on work permits for employees and guest researchers. 
• Book appointment with the Police and Tax authorities through the SUA office: 
  • The Service Centre for Foreign Workers | SUA
  • The SUA website has tailored information for those of Nordic, EU/EEA and Non-EU/EEA citizenship: Book an appointment | SUA
• Pension and insurance: For employees joining CMI, CMI's pension and insurance will be valid to you once you have 1) started working for CMI cf. your contract and 2) you are a member of the Norwegian National Insurance Scheme (Folketrygden). This means that you should have private insurance coverage up to this point; we would recommed all staff joining us to have travel insurance, and if you are not covered by the European Health Insurance Card system - we also recommend private health insurance.  
  • See seperate page on health care in Norway. 
• Customs: check if you must declare anything when moving to Norway: Household goods - import when moving to Norway - Tolletaten

Practicality: 

• Flight tickets to Bergen: Once you have booked your police/SUA appointment, you can book your flight ticket to Bergen. Contact CMI's Travel Adviser if you need assistance for this. Please note that CMI will only reimburse economy flights. 
• Support from CMI: CMI offers support to staff members moving to Norway in the form of coverage of flight tickets, moving costs and giving a lump-sum grant (terms apply for these), please reach out to HR for terms and conditions. 
• Accommodations: We generally expect staff to find their own accomodation, but you may ask for support to find navigate the rental market in Norway. See section on Accomodations
• Moving with children: Please ensure that you enroll your children in daycare/school as early as possible. See section on daycare/schooling. 

When you are arrived in Norway: 

• Register yourself with the Police and Tax Authorities at the SUA office (your duties will depend on your citizenship): Book an appointment | SUA
  • Tax-card: Make sure to order your tax-card, if you have questions related to this please contact Payroll. See seperate page on taxation and salaries. 

• Transportation within Bergen: Bergen has a well-functioning public transportation system, and we would recommend using this as taxis are quite expensive. Within the city you can use the Bergen Light Rail (bybanen) or the bus network. The public transportation company is called Skyss, and you can find price information here: Prices - Skyss. Depending on where your accommodation is located, it may be wise to buy a 30-day or 180-day season ticket to travel to and from work (this can be done with the mobile app once you have the Norwegian Bank ID). For families travelling together, please see the family discount.

• Bank account and BankID: once you are registered with the Police and Tax Authorities and have recieved your Norwegian National ID number, you should contact a Norwegian bank to set up your Norwegian Bank account and be issued a BankID. The BankID is essential to navigating the digital services when living in Norway. You can read more about this here: Banking

• Tuberculosis examination: All individuals from and individuals who have the past three years spent at least three months in a country with high tuberculosis incidence, must (legally cf. "Tuberkulosekontrollforskriften §3-1") have a TB examination if they are going to be in Norway three months or more. This includes visitors that are staying for more than three months. See Bergen Municipality's website to book an a TB examiniation: Bergen kommune - Tuberkulosekontroll / Tuberculosis examination 

  • You can find the list over countries which require a TB examination here: Countries with high tuberculosis incidence - NIPH

  • You can expended to fulfill this TB examination requirement within the first four weeks in Norway. 

Work permit for employees

Moving  to Norway from a Nordic country: 

• Visa/work permit: If you are a Swedish, Danish, Icelandic or Finnish citizen, all you need to do to live in Norway, is to report a move to the National Registry. Please read more about this here: Nordic nationals who are going to live in Norway - UDI 
  • If your partner/children hold a non-Nordic citizenship, please see the relevant section on this page. 

Moving  to Norway from a EU/EEA country: 

• Visa/work permit: If you are an EU/EEA national you have the right to live, work and study in Norway. Depending on where you are from, family members of an EU/EEA national can either apply for a residence card or use the registration scheme. Please read more about this here: Residency according to the EU/EEA regulations - UDI
  • If your partner/children hold a non-EU/EEA citizenship, please see the relevant section on this page. 

Employees moving to Norway from a country outside the EU/EEA: 

• Visa/work permit: If you are moving to Norway from a country outside the EU/EEA and the Nordic countries, you need to apply for a "skilled workers" permit. You can find information tailored to your country of citizenship here: Want to apply: Skilled workers - UDI. 
  • Application: Choose "skilled worker with an employer in Norway", please note you must have at least an 80% position and meet the earnings requirement outlined here: Pay and working conditions in Norway - UDI
    • See the step-by-step guide for applying here: How to apply for a residence permit for a skilled worker with an employer in Norway - UDI
  • Fees: CMI will cover the application fee for skilled workers permit for new employees (and if relevant their immediate family's application). The new employee will need to pay the fee and then submit a recipt for reimbursement. Fees - UDI
  • Family: If the new employee is bringing their family, they will also need to apply for a family immigration visa for them. Read more about this here: Want to apply: Family immigration - UDI 
    • If their partner/children hold a Nordic or EU/EEA citizenship, please see the relevant section on this page for information. 

Accociated positions outside the EU/EEA: see seperate page on Guest researchers visiting CMI. 

Guest researchers visiting CMI

What is a guest researcher? (definition)

• They cannot have an employment with a Norwegian employer (this includes associated researcher positions with CMI or another Norwegian university or institute). 
• They are coming to CMI for researcher activity beyond a simple conference or workshop visit.

Guest researcher - Norwegian legal framework

Obtaining the right visa, registration with SUA and tax authority is solely the responsibility of the guest researcher, CMI cannot opt out of Norwegian legislation. This is not CMI policy, but Norwegian law.

Please use this table to identify which category you fall into and how you should proceed. 

• Example: category A1: no need to register with Norwegian immigration and tax authorities. 

Sponsership

Sometimes guest researcher with citizenship outside of the Schengen area, need to have a local sponser to be granted a visa to Norway. In these cases, CMI must fill out a "sponser for visitors" form. Once this sponser-form has been filled out and signed by CMI (electronically), a four-word code is generated. This code must be shared with the guest researcher, allowing them to fill out an application for a visitor visa and provide the four-word code. You can read more about this here:  UDI-Sponser for Visitors. 

Insurance

The guest researcher is responsible for ensuring sufficient insurance coverage and identifying insurance gaps (this will depend on citizenship, employment, and duration of one's stay).  Neither the institute or a CMI project can cover expenses due to the lack of insurance. 

CMI strongly recommends that:  

• All guest researchers should have travel insurance (ideally one that covers injury, illness, hospitalization and repatriation). 
• All non-EU/EEA researchers should have health insurance, while EU/EEA citizens can use their European Health Insurance Card.
  • Guest researchers who need a visa to stay in Norway, are required to have a health insurance by Norwegian authorities. 
  • Please note, that the European Health Insurance Card does not cover repatriation. 

Guest researchers from outside the EU/EEA: 

• Application: If you are a guest researcher with your own funds, you must apply for a researcher visa: Want to apply: Vocational training and research - UDI
• Fees: CMI generally does not cover the application fee for these applications, unless you are part of a CMI project and the project has approved this cost. 

Accomodations

Expectation to new staff members: 

CMI expects staff members to organize their own accommodation in Bergen. If needed, CMI can assist and guide you in finding a place to stay, whether short-term rent via Airbnb or a long-term lease. 

Renting accommodations in Norway:  

If you are looking for an apartment or house (to buy or to rent), the best place to look is www.finn.no  Finn.no is also the place you can buy used furniture, clothes, cars, toys, books etc. (choose the section marked “Eiendom” for housing).  Another website for rentals is www.hybel.no. 

Rent is expensive here, especially in the city center. It may be advisable to look at areas outside the city center with easy access to public transportation. The Bergen Light Rail (Bybanen) and the buss network (Skyss) make more affordable areas such as Fantoft, Minde, Danmarksplass, Nattland, Fyllingsdalen, Laksevåg and Sletten easily accessible. If you are using the public transportation, we would recommend downloading the Skyss Ticket-App on your mobile phone.  

Please note that you buy tickets for the public transportation Skyss via SMS (text messaging) before your Norwegian bank account is set up. You can read about this here: https://www.skyss.no/en/tickets-and-prices/buying-tickets/sms-ticket/

Navigating the rental marked (terms and clarifications): 

Rental properties are often offered unfurnished, while partly or fully furnished homes typically come with higher rent. “Partly furnished” might refer only to essential appliances, or it could include a bed or a few miscellaneous pieces of furniture. “Fully furnished” generally means the home includes all necessary furniture and appliances, and in some cases even kitchenware or other household items. Water and other annual municipal fees are usually included in the rent. To find the best value, it’s a good idea to compare the rental price to the size of the property (in square meters).

Rental contracts: 

Please make sure that you read through the contract before signing. The duration of contracts and the notice period for terminations should be clearly outlined; the standard termination notice period is usually three months. Some landlords only offer 3-year rental contracts; this can be hard to notice in the contract language and may not be clearly explained. Such contracts can be difficult to terminate early, even if your situation changes.

Please also check the language regarding the termination notice period, often times the contract is automatically renewed if you do not terminate by the deadline set in the contract. 

Before signing, we therefore strongly recommend that you ask CMI's Senior Facilities and Operations Officer to review the contract for you. This can help you avoid long-term obligations you did not intend to accept.

There is a separate law called the "house rental law" (husleieloven), that you can review. The official version is only available in Norwegian: https://lovdata.no/dokument/NL/lov/1999-03-26-17. You can read a translation of this law in English here: https://www.regjeringen.no/en/documents/the-tenancy-act/id270390/ 

You can review an example of a tenancy agreement here: https://www.forbrukerradet.no/kontrakter/hus/contract-for-rental-of-accommodation-tenancy-agreement/ 

Deposit (Depositum):

According to the Tenancy Act, the security deposit must not be paid into a private account. Instead, it must be placed in a separate bank account in your name, usually established by the property owner. Withdrawals from this account require two signatures—yours and the owner’s. A Norwegian BankID is required to sign the agreement and transfer the deposit.

CMI expects staff members to arrange their own accommodation in Bergen and to cover their own security deposit (Depositium). However, this can be challenging for new employees who have recently moved to Norway and do not yet have a Norwegian BankID or bank account.

In such cases, CMI may provide a temporary loan to cover the security deposit. 

Home content insurance (innboforsikring):

Home contents insurance protects your personal belongings, such as furniture, sports equipment, clothing, and electronic devices. It covers damage or loss caused by events like fire, water damage, or burglary. You can purchase this type of insurance through your Norwegian trade union, your bank, or directly from insurance companies in Norway.

More information about insurance and the Norwegian banking sector is available here: https://www.finansnorge.no/en/tema/new-in-norway/ 

Electricity: 

Electricity is often not included in the rent and must be arranged separately by the tenant. High energy prices can significantly increase your monthly costs, so it’s wise to take steps to reduce your consumption.

You can review and compare electricity prices here: https://www.forbrukerradet.no/strompris/. Note that the Norgespris (“Norway Price”), introduced in October 2025, may be a good option for ensuring more predictable and stable electricity costs: https://www.regjeringen.no/en/whats-new/norgespris-skal-sikre-forutsigbare-og-stabile-strompriser-for-folk/id3090849/ 

For practical tips on reducing electricity use, see: https://relocation.no/expat-communities/expat-resource-articles/tips-on-reducing-your-electricity-usage/

Buying a house in Norway: 

Buying a house can be a complicated endeavor in Norway, as the banks have quite strict criteria before they grant a bank loan. For example, the main rule is that you need a 10% down payment of the purchase sum in order to qualify for a house loan, you can read more about this here: https://www.dnb.no/en/loans/home-mortgages. 
 
Most banks have «loan-calculator» that you can use to see what amount you could hope to loan on your household income. Example: https://www.dnb.no/en/loans/calculator/mortgage-calculator 

Borettslag: 

Please note that in Norway there is a concept called “borettslag.  

Wikipedia explains borrettslag this way:  

“Borettslag is the legal entity for housing cooperatives in Norway. The company is owned by those who live in the cooperative, the part holders. Each part gives the right to live in the cooperative, and thus in a particular apartment or house. A part holder is free to sell their part, but the cooperative statute can give internal first refusal. The borettslag owns the buildings and ground the buildings are on. The highest authority in the cooperative is the Annual general meeting that elects the board of directors, who are responsible for daily operations. 

Usually, a large share of the construction costs of the property is financed through common debt, that is issued to the cooperative, and not to the individuals. This debt, along with the costs to cover running the grounds, is charged to the owners as rent. Some cooperatives are members of a housing association, which again are members of the Norwegian Federation of Co-operative Housing Associations. Previously only housing associations could create cooperatives, but now this right is also granted to commercial developers, who often create smaller cooperatives».    

This makes buying an apartment in a borettslag more affordable (at they are often cheaper), but please make sure that the collective debt is not too high [monthly payment to the collective debt which will be in addition to your monthly housing loan payment to the bank] and that you are not accountable for other members' lack of house-payments [which would increase your collective debt].

Banking

You will normally need a Norwegian bank account, particularly if your stay in Norway exceeds six months. A Norwegian bank account is recommended to receive salary payments and will allow you to manage day-to-day finances such as bill payments and subscriptions.

Norway is largely a cashless society, and most payments are made electronically. Having a local bank account will therefore significantly simplify everyday life.

Please note that cheques are no longer accepted in Norway.

Which bank should I choose?

Below is an overview of some of the most well-known banks in Norway (the list is not exhaustive):

• DNB
• Handelsbanken
• Nordea (offers benefits for certain union members)
• SpareBank 1

The choice of bank is largely a personal preference, as services and fees may vary slightly between banks.

How do I open a bank account?

To open a bank account in Norway, you must have:

• A Norwegian national identity number, and
• A registered address in Norway

Some banks may also accept a D number. You must apply for a national identity number or a D number through the Norwegian Tax Administration. For further information, see: Norwegian identification number

You must appear in person at the bank to sign the account agreement. When attending the bank, bring:

• Your passport
• A passport photo
• Your Norwegian national identity number or D number

Depending on your country of origin, additional documentation may be required. Banks may also ask whether you plan to transfer money out of Norway.

Most banks issue a debit card with Visa functionality linked to your account. The card and PIN code are sent separately by post. To apply for a credit card, you may be required to document your employment and salary.

When leaving Norway

When leaving Norway, you should return your debit card. In some cases, you may keep the card even if the account balance is NOK 0; however, the annual fee will usually continue to apply.

You may keep your Norwegian bank account and online banking access after leaving Norway, subject to the bank’s terms and conditions.

Day care and schools (family)

Daycare/kindergarten (typically children aged 1 year to 5 years): 

Daycare/Kindergarten is called "Barnehage" in Norwegian, and you can find information on Bergen Municipality's website: https://www.bergen.kommune.no/english/new-in-bergen 

It is offered to children aged 1 to 5 years, with many children starting when they turn one, as paid parental leave in Norway usually spans the first year. Children who are born by the 30th of November are guaranteed a kindergarten placement from the fall the year they turn 1 year old.

There are both public and private kindergartens, though in most cases they are very similar as they all follow national guidelines. Most commonly, parents choose the kindergarten that is the closest to their home or work due to logistical reasons. In addition, the cost is similar because the fees are capped by the government, ensuring affordability. You can find the fee limits here: https://www.bergen.kommune.no/innbyggerhjelpen/barnehage-og-skole/barnehage/betale-for-barnehageplass/priser-og-betaling-for-barnehageplass 

The application process

You may apply for a daycare/kindergarten placement through the municipality where you live. In Bergen, this is done via the Bergen municipality's website (Vigilo): https://web-parent.prod.vigilo-oas.no/start-application/bergen.

Please note the application deadline is set for the 1st of March and that assumed starting time is in August. If you plan on starting at another time during the year, we recommend contacting the kindergartens in your area.

Placement offers are sent out between 13th of March and the 1st of June, and you must respond within five days through the municipality’s online system, Vigilo. Please note that this letter may be sent to your digital post box (Digipost) or to the Government online system "Altinn". 

Elementary/Primary school (grades 1-7, age 6-13):

In August of the year they turn six, children start elementary/primary school. Elementary/Primary school is called "Barneskolen"/"Barneskulen" in Norwegian. 

You can find the list over all public elementary/primary and middle/secondary schools in Bergen here: https://www.bergen.kommune.no/omkommunen/avdelinger/skoler?navnFilter= Look for schools marked "Barneskole". Public schools are free (no tuition). 

You can also find private schools in Bergen; these require you to pay out-of-pocket for school tuition. The International School of Bergen, St. Paul Catholic School, Rudolf Steinerskolen and Montessoriskole Bergen are examples of private schools. 

After-school program (Skolefritidsordning SFO, grades 1-4): 

Please note that the school day in Norway is quite short for elementary/primary school, meaning that it is wise to also apply for an after-school program ("Skolefritidsordning - SFO"). The school is free, but the after-school program is not [see prices here: https://www.bergen.kommune.no/innbyggerhjelpen/barnehage-og-skole/grunnskole/skolefritidsordning/priser-og-betaling-for-sfo-skolefritidsordning].

The SFO program is available for grades 1-4. 

Admission/Enrollment

Public school enrollment: For admission/enrollment to public elementary/primary school, you should contact the school directly. The rule for children in primary school age is that they attend the school closest to their home. If you are unsure which school to contact, start by contacting Bergen Municipality.

SFO enrollment: You must apply for a placement to SFO if you wish your child to be enrolled in an after-school program. This is done through the Vigilo portal, you can find more information here: https://www.bergen.kommune.no/innbyggerhjelpen/barnehage-og-skole/grunnskole/skolefritidsordning/skolefritidsordning-sfo 

Language

Students in elementary/primary school are entitled to special tuition in the Norwegian language, tuition in their mother tongue and/or bilingual tuition in school subjects if they do not have sufficient Norwegian skills to follow ordinary curriculum. Read more about Norwegian language tuition on the Bergen Municipality website: https://www.bergen.kommune.no/innbyggerhjelpen/barnehage-og-skole/grunnskole/sarskilt-sprakopplaring/sarskilt-sprakopplaring-for-spraklige-minoriteter. 

Middel school/Lower Secondary School (grades 8-10, aged 13-16): 

Middle school/Secondary school is called "Ungdomsskolen"/"Ungdomsskulen" in Norwegian. 

You can find the list over all elementary/primary and middle/secondary schools in Bergen here: https://www.bergen.kommune.no/omkommunen/avdelinger/skoler?navnFilter= Look for schools marked "Ungdomsskole". Public schools are free (no tuition). 

You can also find private schools in Bergen; these require you to pay out-of-pocket for school tuition. The International School of Bergen, St. Paul Catholic School, Rudolf Steinerskolen and Montessoriskole Bergen are examples of private schools. 

Admission/Enrollment

For admission/enrollment to public secondary/middle school, you should contact the school directly. The rule for children in school age is that they attend the school closest to their home. If you are unsure which school to contact, start by contacting Bergen municipality.

Language

Students in middle/secondary school are entitled to special tuition in the Norwegian language, tuition in their mother tongue and/or bilingual tuition in school subjects if they do not have sufficient Norwegian skills to follow ordinary curriculum. Read more about Norwegian language tuition on the Bergen Municipality website: https://www.bergen.kommune.no/innbyggerhjelpen/barnehage-og-skole/grunnskole/sarskilt-sprakopplaring/sarskilt-sprakopplaring-for-spraklige-minoriteter. 

High school/upper secondary school (grades 11-13, aged 16-19):

High school/upper secondary school is called "Videregående skole"/"Vidaregåande skule" in Norwegian. 

You can find the list of high schools/upper secondary schools in Vestland county here: https://www.vestlandfylke.no/utdanning-og-karriere/skular/. While Bergen Municipality is responsible for the elementary/primary and middle/secondary schools, Vestland County [Vestland Fylkeskommune] is responsible for high school/upper secondary school. 14 of these schools are located in Bergen. Public schools are free (no tuition).  

You can see the different educations programs at this level here: https://www.vilbli.no/en/vestland/

Admission/Enrollment

To enroll in high school/upper secondary school, you need to apply to vigo.no using one's BankID or MinID. This is usually done by the child enrolling, not the parent. The main application deadline is the 2nd of March, but some have an earlier deadline set for the 2nd of February. 

Medical care and health care costs

Source: much of the information and text shared here is taken from helsenorge.no.  

In line with the principles of universal access, CMI does not have private health insurance for staff, as employees who are members of the Norwegian National Insurance Scheme (Folketrygden) have access to public health care. This public health care is managed by the Norwegian Health Economics Administration (HELFO), and locally provided by your general practitioner (GP). 

The public health services are divided into two sectors:

• Primary health care deals with general health issues and is provided locally by general practitioners (GP).
• Specialized health care provides health services by specialists and hospitals.

You can read more about the system here: https://www.dmp.no/en/about-us/the-norwegian-health-care-system-and-pharmaceutical-system and about who you can expect here: https://www.helsenorge.no/en/ and https://www.helsenorge.no/en/healthcare/ 

General practitioners (GP), specialist treatment and health care costs

Residents in Norway are entitled to be assigned a general practitioner (GP) in the municipality in which they live. This means that they are assigned to a GP's list. You should contact your GP when you have a medical problem which needs to be assessed by a doctor. You can log in to www.helsenorge.no to see who your GP is. 

Your GP is responsible for ensuring that the patients on their list are examined, diagnosed and treated as necessary. Your GP will assess whether you need specialist treatment at a hospital or by other medical specialists or a physiotherapist. GPs also prescribe medicines and certify sick leave for their patients.

Public health care is highly subsidized [you usually pay a user fee] while private health care requires you to pay out-of-pocket and can be quite expensive. When your GP refers you to a specialist or to a hospital that reduces the cost for you. If you book an appointment with a specialist privately, it will be more expensive. This applies to everything from psychiatrist to gynecologist.

• You can find information about health care costs here: https://www.helsenorge.no/en/healthcare/#paying-for-healthcare 
• Children under the age of 16 do not have to pay for healthcare provided by the public sector.
• You can see the normal GP user fees here: https://www.helsenorge.no/en/payment-for-health-services/user-fees-at-the-family-doctor/#normal-gp-user-fees. 
• Information about exemption cards for public health service ("Frikort for helsetjenster") and user fees for specialists can be found here: https://www.helsenorge.no/en/payment-for-health-services/exemption-card-for-public-health-services/ 

Physiotherapist

Please note that if you are using a private physiotherapist, it is recommended to use one with a service agreement with Bergen Municipality. This will allow you to have a certain amount of your treatment expenses covered.

• You can see all the providers with an agreement here: https://www.bergen.kommune.no/innbyggerhjelpen/fysioterapeuter-med-driftstilskudd/oversikt 
• You may review what you can expect to pay here:  https://www.helsenorge.no/en/payment-for-health-services/user-fees-for-physiotherapy/

Emergency room/out-of-hours medical service: 

GP offices are usually closed in the evenings and at night. All municipalities in Norway therefore offer an out-of-hours medical service for immediate medical assistance 24 hours a day. Call the 6-digit number 116 117 for free to contact your local out-of-hours medical centre. In an emergency, call 113.

In Bergen you are expected to call the 6-digit number 116 117 before you go to the emergency room, allowing them to assess your situation and give you an appointment slot that reflects the severity of your emergency. The main emergency room in Bergen is located in Solheimsgaten 9. 

• You have to pay a user's fee when you use the emergency room. 
• You can read more about this here: https://www.helsenorge.no/en/help-services-in-the-municipalities/out-of-hours-medical-service/ 

Hospitals, mental health and specialists: 

If you need planned treatment at a hospital, you must be referred by a treatment provider who can refer you to the specialist health service, e.g. a GP or an out-of-hours medical service. Once you have been referred, the hospital will assess whether you are entitled to receive essential medical care. If you are entitled to care, the hospital will give you a deadline for the commencement of your care.

• You are entitled to choose the hospital you will receive medical care from.
• Immediate help at a hospital does not require a referral.
• You are also entitled to essential mental healthcare. Your GP will assess your needs and will be able to refer you to more specialized services.
• If you need immediate mental healthcare, contact your local out-of-hours medical service.

Dental health service: 

Dental health service for adults is quite expensive in Norway, as very little is subsidized by the Government. Dental treatment for children under 18 is free, while adolescents aged 19-20 are entitled to reimbursement for a proportion of their dental treatment expenses.

• You can read more about this here: https://www.helsenorge.no/en/payment-for-health-services/who-pays-your-dental-bill/

Language and translation (interpreter): 

You have the right to receive information about your health, illness and treatment in a language you understand. If you have limited knowledge of Norwegian, you are entitled to an interpreter in your preferred language.

• You can read more about this here: https://www.helsenorge.no/en/health-rights-in-norway/interpreter/

Pension rights

Norway's pension system is based on three tiers: the National Insurance Scheme (public pension), occupational pensions from employers, and private savings. You can read about this system here. 

The National Insurance Scheme is the foundation

At the bottom of the pyramid, we find the National Insurance Scheme (folketrygden). All persons residing/working in Norway are, as a rule, compulsory members of this scheme, administered by Nav. 

If you have lived or worked in Norway, you may accumulate pension rights from the National Insurance Scheme (NAV). You can find information regarding this through NAV: https://www.nav.no/alderspensjon/en 

• You can log in to "MinPensjon" [Your Pension] at nav.no to see your accumulated pension savings through the National Insurance Scheme. 
• You can also use the "Pensjonskalkulator" [Pension calculator] to see how much you can expect: https://www.nav.no/pensjon/kalkulator/login. 

Occupational pensions are the next level

The second tier in our pension pyramid is the occupational pension. Occupational pension is the pension you earn through your job's pension scheme. It is in addition to the pension you receive from the National Insurance Scheme. Some employees have an AFP scheme (contractional pension in the private sector). 

AFP (contractional pension in the private sector)

AFP is a collectively agreed scheme that allows for early retirement provided you fulfill the criteria.

• You can read about AFP and the criteria here: https://www.afp.no/english/ and in Norwegian here: https://www.nav.no/afp-i-privat-sektor

CMI has entered into an AFP agreement for the private sector, you can read about this here: AFP - Contractual early retirement pension

Occupational pension from your employer

Three types of occupational pension: 

1. Defined contribution pension (innskuddspensjon): A defined-contribution pension is the most common form of occupational pension in the private sector. Every year, your employer pays a contribution to your pension. If you have a defined contribution pension, your pension will be collected in one account ["Egen Pensjonskonto, EPK] that follows you (even if you switch employers). Your accumulated contributions are paid out to you when you retire over a period of 10 years. If you die before this is paid out, your next-of-kin inherits the residual sum. 
2. Defined benefit pension (ytelsespensjon): A defined benefit pension provides a guaranteed pension based on salary and accrual period. This was previously the most common form of occupational pension but is now less common. This is paid out to you from your retirement and for the rest of your life. 
3. Hybrid pension: A hybrid pension is a mixture of defined contribution and defined benefit pension. This is usually paid out to you from your retirement and for the rest of your life.

You can review your overall pension from your Norwegian employees here: https://norskpensjon.no/

CMI has a defined contribution pension. 

Voluntary savings or pension schemes

You can, in addition to the first two pension schemes, secure funds for your  retirement through personal savings. This is usually done through savings in one's bank, and we therefore recommend discussing this with your bank. 

Taxation/salaries

Salaries in Norway

Salaries in Norway are high compared to many other countries. However, the cost of living is also relatively high.

• In comparisons of average wages across Europe, Norway consistently ranks among the top 10 countries. See Wikipedia’s List of European countries by average wage
• Official salary statistics are published by Statistics Norway: Earning
• For an overview of the cost of living in Norway, see Numbeo

Taxation in Norway

As a general rule, the obligation to pay tax in Norway follows from Norwegian domestic tax legislation. Norway’s right to tax your income may be limited by a tax treaty between Norway and your home country.

• General information about tax levels in Norway is available via Nordisk eTax
• Practical guidance on Norwegian taxation is available at Taxnorway.no (primarily in Norwegian).
• Information about tax treaties designed to avoid double taxation can be found on Government.no

If you receive a salary from a Norwegian employer, you are generally obliged to pay tax in Norway on that income.

If your stay in Norway exceeds:

• 183 days within a 12-month period, or
• 270 days within a 36-month period,

you will normally be considered tax resident in Norway and liable to pay tax on your worldwide income and capital in accordance with Norwegian tax legislation.

Certain exceptions may apply if:

• Your home country has a tax treaty with Norway, and
• The specific conditions in the treaty are met.

Please note that tax residency is not necessarily the same as membership in the Norwegian National Insurance Scheme. You may therefore be liable for tax in Norway without being fully covered by the National Insurance Act.

Tax Deduction Card (Skattekort)

Norwegian employers are required to have a tax deduction card for each employee in order to withhold tax from salary payments.

• As a general rule, you are responsible for obtaining your own tax deduction card.
• If no tax deduction card is available, the employer is required to withhold 50% tax from salary payments.
• Foreign employees must attend a tax office in person for an ID check before applying for a tax deduction card.
• If you have previously worked in Norway, it is normally sufficient to submit a new application together with a new employment contract.
• It is important to ensure that the Norwegian Tax Administration has your correct postal address.

Detailed guidance is available from Norwegian Tax Administration: Order a tax deduction card.

Common Tax Deductions

Tax deductions are entered in your annual tax return. Common deductions include:

• Personal allowance (automatically applied).
• Parental allowance (foreldrefradrag):
  • NOK 25,000 for the first child
  • NOK 15,000 for each additional child
• Standard deduction for foreign employees:
  • 10% of gross income, up to a maximum of NOK 40,000
  • Available only during the first two years of residence
  • If married, both spouses must qualify for the deduction
• Commuter deductions (EU/EEA citizens only):
  • Covers additional costs for travel, accommodation and subsistence
  • Cannot be combined with the standard deduction

You must actively choose and enter the applicable deduction in your tax return.

Tax Return

All individuals working in Norway receive a tax return from the Norwegian Tax Administration in March or April each year.

• The tax return summarises income, deductions, assets and liabilities for the previous income year.
• You are responsible for verifying that all information is correct.
• If the information is correct, no submission is required.
• If changes are needed, the updated tax return must be submitted by 30 April.
• Standard or commuter deductions are normally not pre-filled and must be entered manually.

Tax Settlement

Once your tax return has been processed, you will receive a tax settlement notice.

This notice shows:

• The income on which tax has been calculated
• Tax already withheld by your employer
• Whether you have paid too much or too little tax

Any overpaid tax will be refunded; underpaid tax must be settled by the due date stated in the notice.

Norwegian National Identity Number

A Norwegian national identity number is widely used in Norway, including for communication with public authorities, banks, telecom providers and subscription services.

• Individuals planning to stay in Norway for more than six months will be issued a national identity number.
• Individuals staying less than six months will be issued a temporary identity number (D-number).
• Your national identity number or D-number will appear on your tax deduction card.

Additional requirements:

• Non-EU/EEA citizens must apply for a residence permit and attend a police appointment in person.
• EU/EEA citizens staying longer than three months must register with the police.
• Nordic citizens are not required to register with the police but must apply for a tax deduction card and may be required to report their move to Norway.