Secondary position at UiB

If you do not already have an ID number, UiB will normally request a tax assessment from the Norwegian Tax Administration after you have started your position. In most cases, this process will also trigger the issuance of a D number.

What you need to do:

• Obtain a certified colour copy of your passport from a public notary.
• Send the certified copy to UiB as soon as possible so that we can complete the tax assessment process on your behalf.

UiB cannot complete the application process without this documentation.

If you have started your position but have not yet received your D number, please contact the HR adviser at your faculty or the Norwegian Tax Administration.

If you have previously received salary or other payments from a Norwegian employer or organisation, you most likely already have a D number.

How to find your D number:

• Check previous payslips or other salary-related documents.
• If you cannot locate your D number, UiB can normally ask the Norwegian Tax Administration to retrieve it.

Please note that D numbers that have been inactive for a long period may need to be reactivated.

If your D number needs to be reactivated, you must either:

• Attend an ID check in person with the Norwegian Tax Administration; or
• Provide UiB with a certified colour copy of your passport. The certification must be completed by a public notary.

The country in which your salary is taxed depends primarily on where you perform your work. As a general rule:

• Work performed in Norway is taxable in Norway.
• Work performed in your country of residence is often taxable there rather than in Norway.
• Work performed in a third country may also be taxable in Norway.

UiB will request a tax assessment from the Norwegian Tax Administration to determine the correct tax treatment of your salary in Norway.

If your salary is taxable in Norway, you must have a Norwegian tax deduction card (skattekort). The tax card tells UiB how much tax to deduct from your salary.

If you already have a Norwegian ID number, you can normally apply for a tax card yourself online through the Norwegian Tax Administration. To log in, you must have an electronic ID (MinID or BankID).

Alternatively, you can apply in person by booking an appointment with the Norwegian Tax Administration. An ID check may be required as part of the application process.

If you have not already provided UiB with a certified copy of your passport, you may be able to complete the required ID verification during your appointment.

If a tax card has not been issued by the time your salary is paid, UiB is required by Norwegian law to withhold 50% tax from your salary.

To avoid this, we recommend completing any required documentation and tax registration procedures as early as possible.

If you are liable for tax in Norway, you may receive a Norwegian tax return each year. The return is usually pre-completed, but you are responsible for reviewing the information and making any necessary corrections before submission.

If you are entitled to tax relief under a tax treaty, you may need to claim this yourself when submitting your tax return.

You will most likely pay taxes in your country of residence when working from there. If you are unsure about your tax obligations related to salary earned from UiB, we recommend consulting a tax professional or the relevant tax authority. It is your responsibility to ensure that you comply with any local tax regulations and reporting requirements and to determine whether any tax exemptions or benefits may apply.

If you use a non-Norwegian bank account, it may take a few additional days before the payment is available in your account. Any fees charged by your bank for receiving payments in a foreign currency are your responsibility.

If you need to update your bank account details, please contact our Service Centre for Salary, Travel and Absence. 

The salary slip is digital and can be accessed in the Self-Service Portal (dfo.no) under "Payments".

Please remember to save your pay slips. After your employment ends, you will no longer have access to them.

Learn about How to read your payslip (DFØ.no).

If you travel in connection with your UiB position, you must report where and when you perform your work to our Service Centre for Salary, Travel and Absence. You can report your travels through our travel reporting form in UiBhjelp (using your UiB log in credentials) or by email to our Service Centre.

This is to ensure that earnings are reported to the correct country and the appropriate tax rate is applied.

If you travel to Norway in connection with your position at UiB, you are responsible for ensuring that you have the necessary health insurance coverage for your stay.

Depending on your citizenship, country of residence, and social security affiliation, you may be entitled to health care services in Norway. Employees from EU/EEA countries should normally bring a valid European Health Insurance Card (EHIC).

We recommend that you ensure you have adequate travel and health insurance before travelling to Norway.

If you need medical assistance during your stay, UiB has an agreement with local health services. Read more information at Strandsiden Legesenter AS.

If you come from a country with a high or particularly high incidence of tuberculosis (TB) and intend to stay in Norway for more than three months, you are required to undergo a TB examination within four weeks of your arrival. 

The examination is free of charge and takes place at Solheimsgaten 9, Bergen.

Read more information and book your appointment here (bergen.kommune.no).

In most cases, employees holding a secondary position at UiB remain covered by the social security system in their country of residence.

To avoid paying social security contributions in Norway, you must provide documentation confirming your social security coverage abroad. Depending on your country of residence, this may include:

• An A1 certificate (EU/EEA countries)
• A Certificate of Coverage (CoC) or similar documentation (other countries)

When you receive the documentation, please send it to our Service Centre for Salary, Travel and Absence.

Without valid documentation, UiB is required to deduct Norwegian social security contributions from your salary.

If you are covered by the Norwegian social security system, the contribution will normally be deducted through your tax withholding if your salary is subject to taxation in Norway.

If you are an EU/EEA citizen and are not employed as a civil servant in your country of residence, for example if you are self-employed or employed by a private institution, you may be considered a member of the Norwegian social security system while working for UiB. The applicable rules depend on your individual circumstances.

When applying for an A1 certificate, it is important that you inform the relevant authorities that:

• You are employed in more than one country.
• You hold a position at the University of Bergen (UiB) in Norway.
• Your position at UiB is with a Norwegian public institution.

The information you provide may affect which country's social security legislation applies to you and whether an A1 certificate can be issued.