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Made by Vox in cooperation
with Oslo kemnerkontor and
Oslo Voksenopplæring
Servicesenter
Taxes and working life
The welfar...
Taxes and working life
The welfare state is tax funded
Taxes in Norway
• The whole community benefits from tax-financed services
•Health (medical treatment, hospitals, etc.)
•Be...
Tax money is distributed as follows:
40
17
13
11
8
4
3
2
1 1
0
5
10
15
20
25
30
35
40
45
Social protection
Health
Educatio...
What you have paid for the foodPaid in taxes to the State (VAT)
Value Added Tax (VAT)
Taxes when you work
• Your employer shall deduct tax every time you receive salary.
This is payment of tax in advance.
• T...
• Liliya Akaeva and her two children of 5 and
7 years came to Norway as Chechen
refugees three years ago.
• Her husband is...
Liliya’s contract of employment
Everyone should have a written contract
of employment which gives the following
informatio...
Application for tax
deduction card
To get the tax deduction card for
the first time please contact the
tax office.
You mus...
Liliya’s tax deduction card
Skattekort 2009 Del 1
Skatt øst Leveres til hovedarbeidsgiveren
Tlf. 66668080
Fødselsnummer 02...
Liliya’s paycheck
Arbeidstaker Arbeidsgiver
Ansatt ID: 128 Vox
Navn: Liliya Akaeva Org.nr. 123 456 789
Adresse: Svingen 15...
Liliya receives her salary into her bank account
Dato: 30.11.2009
Retur: Bank ABC123
Serviceboks 100, 0001 OSLO Sidenr. 1 ...
Liliya receives her certificate of pay and tax deducted at
the end of January/beginning of February 2010
The end of year c...
Examples of other end of year
certificates
 Money in the bank?
The bank sends a statement of deposits and interests.
 Ch...
0400 02 02 80 222 22 2
Skattdal skattekontor
Postboks 2233, 3332 Skattdal Tlf 99 99 99 99
Selvangivelse 2009
for lønnstake...
Foreløpig beregning av skatter og avgifter 2009
Grunnlag *) Skatt / Avgift
Formuesskatt til:
Staten 0 0
Kommune 0 0
Inntek...
Liliya has to correct her tax return
0400 02 02 80 222 22 2
Skattdal skattekontor
Postboks 2233, 3332 Skattdal Tlf 99 99 9...
Oslo kemnerkontor Skatteoppgjør 2009
Postboks 2 St. Olavs plass Ordinær likning 24.06.2010
0130 OSLO 0301 Fødselsnummer 02...
Does Liliya need the forms later?
Yes, she needs them if she applies for:
• Family immigration (family reunification)
• Vi...
Liliya gets holiday pay
• Liliya gets a salary for 11 months each year. The last month
is holiday and she gets holiday pay...
Sara works illegally
• Sara and her two children came to Norway as refugees
last year.
• She gets an offer to work illegal...
Sara works illegally and cannot get…
• Family immigration and visits from her homeland
• Social benefits (sick pay, unempl...
Is working illegally worth it?
Sara Liliya
Salary for 11 months kr 190 000 kr 220 000
"Loss" due to illness for 14 days kr...
Community consequences of undeclared work
• Less money for health care, social security benefits,
etc.
• Higher taxes (VAT...
Information update…
• Liliya is reunited with her husband.
• She has taken business administration courses organized by NA...
Liliya’s job-leaving document
Oslo, 01.02.2010
To whom it may concern
Liliya Akaeva, born 02.02.1978, has been employed as...
Liliya changes her tax deduction card
Salary paid so far in 2010
Paid introduction benefits so far in 2010
The expected sa...
31.12.09
You get salary
•Paycheck from
employer
•The salary is
paid to the bank
account
You get a
certificate of pay
and t...
Electronic submission via Minside ( MyPage)
• MyPage gives you access to various online public services such as the Tax
Ad...
Do you wish to run your own business?
• If you start your own business you agree to certain obligations to
the Norwegian a...
Who answers the questions?
• Tax Collector (in your municipality)
–Tax deduction
–Certificate of pay and tax deducted
–Tax...
Who answers the questions?
• NAV – the Norwegian Labour and Welfare Administration
• nav.no
–Available jobs
–Vocational an...
Best of luck in working life!
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Skatt og arbeidsliv ENGELSK

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Skatt og arbeidsliv ENGELSK

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Skatt og arbeidsliv ENGELSK

  1. 1. Made by Vox in cooperation with Oslo kemnerkontor and Oslo Voksenopplæring Servicesenter Taxes and working life The welfare state is tax funded
  2. 2. Taxes and working life The welfare state is tax funded
  3. 3. Taxes in Norway • The whole community benefits from tax-financed services •Health (medical treatment, hospitals, etc.) •Benefits from the Norwegian Labour and Welfare Administration (NAV) (sick pay, maternity benefits, pensions, etc.) •Education • We have different taxes in Norway, such as income tax, value- added tax (VAT) and excise duties (annual fee for cars, gasoline, tobacco and alcohol). • Everyone contributes by paying taxes, both individuals and businesses.
  4. 4. Tax money is distributed as follows: 40 17 13 11 8 4 3 2 1 1 0 5 10 15 20 25 30 35 40 45 Social protection Health Education General public services Industrial economic purposes Defence Leisure, culture and religion Public order and security Environmental protection Housing and local community
  5. 5. What you have paid for the foodPaid in taxes to the State (VAT) Value Added Tax (VAT)
  6. 6. Taxes when you work • Your employer shall deduct tax every time you receive salary. This is payment of tax in advance. • The following year the tax office calculates your final tax as compared to the tax your employer has deducted from your salary. You’ll get your money back. You must pay tax arrears. Have you prepaid too much tax in advance? Have you prepaid too little tax in advance?  
  7. 7. • Liliya Akaeva and her two children of 5 and 7 years came to Norway as Chechen refugees three years ago. • Her husband is in a refugee camp. Liliya and her children want him to come to Norway. • After completing the introductory program, she has begun to apply for a job. • Liliya is looking for different jobs. She is a graduate in law from her homeland, but it is difficult to get a job that fits her education. That’s why she agrees to start to work for Vox as a cleaner. Liliya Akaeva
  8. 8. Liliya’s contract of employment Everyone should have a written contract of employment which gives the following information:  Work content  Right to holiday and holiday pay  Employee’s and employer’s termination deadlines  The agreed salary and any supplements  Agreed working hours and breaks  Trial period For more information see arbeidstilsynet.no Standard arbeidsavtale Beholdes av arbeidsgiver – kopi til arbeidstaker 1. Firma Navn Daglig leder Vox Ola Nordmann Adresse Olaf Helsets vei 5, 0694 Oslo 2. Ansatt Navn Liliya Akaeva Adresse Svingen 159 C, 0123 Oslo 3. Arbeidsplass (jf. arbeidsmiljøloven § 14-6 (1) b) Adresse Olaf Helsets vei 5, Oslo 4. Ansatt som (arb.oppgaver/stilling/tittel/arbeidskategori) Renholdsarbeider 5. Tariffavtale/verneombud Følgende tariffavtale(r) gjelder Tariffparter Verneombud Sjekk alle punkter nedenfor med tariffavtalen 6. Ansettelsesforholdets varighet og arbeidstid Ansatt fra Eventuelt til 15.01.2009 Ukentlig arbeidstid (lengde/plassering) Daglig arbeidstid (lengde/plassering) 37,50 7,50 Eventuell særlig arbeidstidsordning Pauser (lengde) 30 minutters lunsjpause Arbeidstakers oppsigelsesfrist Arbeidsgivers oppsigelsesfrist 3 måneder 3 måneder Ferietid, fastsettes i henhold til ferielovens bestemmelser 25 dager 7. Eventuell prøvetid Prøvetidens lengde Oppsigelsesfrist i prøvetiden 6 måneder 14 dager Ev. forlengelse av prøvetid (jf. arbeidsmiljøloven § 15-6 (4)) 8. Lønn Lønn pr. time/måned Utbetalingsmåte Utbetalingstidspunkt Kr 20 000 pr. måned Bank 12. hver måned Overtidstillegg (min. 40%) Helge-/nattillegg Andre tillegg 50 % Godtgjørelse/diett I henhold til statens satser Feriepenger kommer i tillegg til lønn, jf. ferieloven Feriepenger beregnes med 12 % 9. Andre opplysninger 10. Underskrifter Dato Underskrift arbeidsgiver Underskrift arbeidstaker 18.12.2008 Ola Nordmann Liliya Akaeva 563-B (Godkj. 07-2006) Elektronisk utgave Side 1 av 2 Best.nr. 563 Standard arbeidsavtale
  9. 9. Application for tax deduction card To get the tax deduction card for the first time please contact the tax office. You must provide the following :  Valid passport  Residence or work permit  Norwegian personal number (if you have)
  10. 10. Liliya’s tax deduction card Skattekort 2009 Del 1 Skatt øst Leveres til hovedarbeidsgiveren Tlf. 66668080 Fødselsnummer 020278 22222 Tabellnummer 7215 Skatteklasse 2 Trekkprosent 36 Skattekommune 0301 Utskriftsdato 28.12.08 AKAEVA LILIYA Tabellkort SVINGEN 159 C Av hovedinntekten skal det trekkes skatt etter 0123 OSLO tabell 7215. Utdrag av tabellen står på Del 3. (Av all inntekt utenom hovedinntekten skal det trekkes 36 prosent skatt). Får du ytelser fra NAV, trenger du ikke levere skattekortet dit. Skattekort 2009 Del 2 Skatt øst Leveres til biarbeidsgivere Tlf. 66668080 Fødselsnummer 020278 22222 Tabellnummer 7215 Skatteklasse 2 Trekkprosent 36 Skattekommune 0301 Utskriftsdato 28.12.08 AKAEVA LILIYA Det skal trekkes 36 prosent skatt av biinntekter. SVINGEN 159 C 0123 OSLO Utdrag av trekktabell 7215 Tabellen gjelder månedslønn. Andre tabeller får du på skattekontoret. Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk Grunnlag Trekk 18 900 1 871 19 400 2 077 19 900 2 284 20 400 2 490 20 900 2 697 21 400 2 904 21 900 3 110 19 000 1 912 19 500 2 119 20 000 2 325 20 500 2 532 21 000 2 738 21 500 2 945 22 000 3 152 19 100 1 953 19 600 2 160 20 100 2 366 20 600 2 573 21 100 2 780 21 600 2 986 22 100 3 193 19 200 1 995 19 700 2 201 20 200 2 408 20 700 2 614 21 200 2 821 21 700 3 028 22 200 3 234 19 300 2 036 19 800 2 242 20 300 2 449 20 800 2 656 21 300 2 862 21 800 3 069 22 300 3 276 Har du mistet PIN-kodene du har fått tilsendt, meld fra på tlf 800 30 300, eller på www.norge.no Skal du bestille PIN-koder, send SMS: PINKODER <fødselsnummer> til 2080, eller bestill på skatteetaten.no/pin Delivered to the main employer Delivered to other employers Payment of regular salary, such as monthly salary, calculated by the tax table. Upon payment of other salaries, taxes are calculated by percentage.
  11. 11. Liliya’s paycheck Arbeidstaker Arbeidsgiver Ansatt ID: 128 Vox Navn: Liliya Akaeva Org.nr. 123 456 789 Adresse: Svingen 159 C Dato: 12.11.2009 0123 Oslo Periode: 11 Stilling: Renholdsarbeider Skattekommune: 0301 Oslo Tabellnr.: 7215 Fødselsnummer: 020278 22222 Hittil i år Denne periode Lønnsart Antall Sum Antall Sats Sum 001 Månedslønn 10,00 200 000,00 1,00 20 000,00 20 000,00 950 Forskuddstrekk 10,00 - 23 250,00 1,00 - 2 325,00 - 2 325,00 Netto utbetalt 176 750,00 17 675,00 Feriepengegrunnlag 200 000,00 20 000,00 Trekkgrunnlag 200 000,00 20 000,00 Forskuddstrekk - 23 250,00 - 2 325,00 Prepaid tax Salary to bankaccount Excerpt from the tax deduction card
  12. 12. Liliya receives her salary into her bank account Dato: 30.11.2009 Retur: Bank ABC123 Serviceboks 100, 0001 OSLO Sidenr. 1 010279 2844 Organisasjonsnr. NO 987 654 321 Telefon: 87654321 Liliya Akaeva Svingen 159 C 0123 OSLO Kontoutskrift nr. 11 for konto 1234.55.56789 i perioden 01.11.2009 - 30.11.2009 Brukskonto IBAN: NO02 3902 33 84 806 BIC/SWIFT-adresse:AATQM144 Forklaring Rentedato Ut av konto Inn på konto Bokført Saldo fra kontoutskrift 31.10.2009 3.230,20 Uttak minibank 0211 1.500,00 0211 Varekjøp: Rema 1000 Oslo 0911 1.375,59 0911 Fra: Vox 1311 17.675,00 1211 Varekjøp: Rimi Oslo 1711 963,13 1711 Nettbank: Barnehageplass 2811 2.071,00 2811 Nettbank: Aktivitetsskolen (SFO) 2811 2.092,00 2811 Varekjøp: Rema 1000 Oslo 2911 1.202,79 2911 Uttak minibank 2911 3.000,00 2911 Fra: Nav Gamle Oslo – barnetrygd 3011 1.940,00 3011 Nettbank: Husleie 3011 6.000,00 3011 Varekjøp: H&M Oslo 3011 500,00 Overførsel til Sparekonto 3011 1.000,00 Saldo i Deres favør 3.140,69 Renter og provisjon bokført i år 0,00 8,68 Betalte omkostninger i år 0,00 0,00
  13. 13. Liliya receives her certificate of pay and tax deducted at the end of January/beginning of February 2010 The end of year certificate of pay and tax deducted should be controlled against paychecks. Employer Tax deducted in 2009Last year’s salary
  14. 14. Examples of other end of year certificates  Money in the bank? The bank sends a statement of deposits and interests.  Children in kindergarten or activity school? Kindergartens/Activity schools submit papers that show the costs of childcare (private nursery schools/kindergartens are not obliged to send statements).  Member of a trade union? The trade union will send a statement that shows paid subscription. Subscriptions paid via the employer will be listed on the certificate of pay and tax deduction (Lønns- og trekkoppgave).
  15. 15. 0400 02 02 80 222 22 2 Skattdal skattekontor Postboks 2233, 3332 Skattdal Tlf 99 99 99 99 Selvangivelse 2009 for lønnstakere og pensjonister mv. Liliya Akaeva Fødselsnummer 020280 22222 Svingen 153 C Skatteklasse 2 0123 Oslo Ektefelles fødselsnummer 000000 00000 Lever selvangivelsen så snart som mulig! Siste frist er 30. april. Om levering, se informasjon lenger bak. Har du spørsmål om skatt, kontakt skattekontoret. E-postadressen finner du på www.skatteetaten.no Kontroller beløpene nedenfor. Sett strek over beløp som er feil og skriv det korrekte beløpet i kolonnen ved siden av. Bruk post 5.0 for eventuelle tilleggsopplysninger. Se rettledningen. Inntekt/fradrag Rettet til Formue/Gjeld Rettet til 2.1 Lønn og tilsvarende ytelser 220 000 2.1.1 Lønn og naturalytelser mv., VOX Kode 111-A 220 000 Sum grunnlag trygdeavgift (7,8 %) 220 000 3.1/4.1/4.5 Renter, innskudd, verdipapir, andre kapital- inntekter mv. 10 1 000 3.1.1/4.1.1 Renter/innskudd i innenlandsk bank: Sparebank 10 1 000 3.2 Fradrag i tilknytning til arbeidsinntekt mv. - 113 950 3.2.1 Minstefradrag i egen inntekt - 70 350 3.2.10 Foreldrefradrag (kostnader til barnehage mv.) (RF-1030-B) - 40 000 3.2.11 Fagforeningskontingent, innbetalt beløp: 3 740 - 3 600 Check your tax return against your certificate of pay and tax deducted! Liliya receives her tax return at the end of March/beginning of April 2010 Anyone who receives salary gets a standard minimum deduction. It is calculated automatically as 36 % of their salary and is never less than 31 800 kr or more than 70 350 kr. Everyone who has spent money on childcare gets a child-care deduction. The deduction is a maximum of 25 000 kr for one child and 15 000 kr for each child after the first. Anyone who is a member of a union gets a deduction for payment of dues. The deduction is a maximum of 3 600 kr. Salary of 220 000 is from the certificate of pay and tax deducted that Vox has submitted.
  16. 16. Foreløpig beregning av skatter og avgifter 2009 Grunnlag *) Skatt / Avgift Formuesskatt til: Staten 0 0 Kommune 0 0 Inntektsskatt til: Staten, fellesskatt 106 050 3 778 Kommune og fylke 106 050 3 068 Staten, toppskatt av personinntekt 220 000 0 Trygdeavgift: Lønn mv. (7,8 %) 220 000 17 160 Sum skatter og avgifter i klasse 2 før skattefradrag 24 006 Foreløpig beregnet skatt og avgift etter skattefradrag 24 006 - Forskuddstrekk (trukket av arbeidsgiver mv.) 24 412 Foreløpig beregnet skatt til gode (uten renter) 406 Viser endelig skatteoppgjør at du får penger igjen, blir disse overført til konto *** ** 67890. For å endre dette, se ytterligere informasjon lenger bak. Tilleggsforskudd betalt etter 1. februar er ikke med i denne skatteberegningen, men blir godskrevet ved skatteoppgjøret. *) Avrunding kan i noen tilfeller føre til avvik i forhold til summene i selvangivelsen. Husk at ikke alle får skatteoppgjør i juni! Noen får det først til høsten. Du får brev fra oss hvis du er en av dem som får skatteoppgjøre til høsten. Check the taxes deducted against the certificate(s) of pay and tax deducted Liliya’s preliminary tax calculation
  17. 17. Liliya has to correct her tax return 0400 02 02 80 222 22 2 Skattdal skattekontor Postboks 2233, 3332 Skattdal Tlf 99 99 99 99 Selvangivelse 2009 for lønnstakere og pensjonister mv. Liliya Akaeva Fødselsnummer 020280 22222 Svingen 159 C Skatteklasse 2 0123 Oslo Ektefelles fødselsnummer 000000 00000 Lever selvangivelsen så snart som mulig! Siste frist er 30. april. Om levering, se informasjon lenger bak. Har du spørsmål om skatt, kontakt skattekontoret. E-postadressen finner du på www.skatteetaten.no Kontroller beløpene nedenfor. Sett strek over beløp som er feil og skriv det korrekte beløpet i kolonnen ved siden av. Bruk post 5.0 for eventuelle tilleggsopplysninger. Se rettledningen. Inntekt/fradrag Rettet til Formue/Gjeld Rettet til 2.1 Lønn og tilsvarende ytelser 220 000 2.1.1 Lønn og naturalytelser mv., VOX Kode 111-A 220 000 Sum grunnlag trygdeavgift (7,8 %) 220 000 Beløp som ikke er forhåndsutfylt, føres her Postnr Oppgi nummeret på posten, se rettledningene. Skriv tydelig! Inntekt/Fradrag Formue/Gjeld 2.1.1 Lønn fra Per Pappa 10 000 Liliya must inform the tax collector about the tax deducted to avoid tax arrears.
  18. 18. Oslo kemnerkontor Skatteoppgjør 2009 Postboks 2 St. Olavs plass Ordinær likning 24.06.2010 0130 OSLO 0301 Fødselsnummer 020280 22222 Ektefelles f nr 000000 00000 Tlf. 23 46 91 30 Skatteklasse 2 Nettoformue 1 000 Pensjonspoeng 2,19 Alminnelig inntekt 116 060 Særfradrag 0 Akaeva Liliya Pensjonsgiv. inntekt 220 000 Bankkonto for skatt 6345 06 03017 Svingen 159 C IBAN nummer NO83 6345 0603 017 0123 OSLO BIC NDEANOKKXXX Skatten utskrevet i Skatt øst Adr. til skattekontoret Postboks 9200 Grønland 0134 OSLO Vær vennlig å ta med skatteoppgjørsblanketten ved henvendelse til skattekontoret eller skatteoppkreveren Beregningsgrunnlag Skatt og avgift Inntektsskatt til: Staten (fellesskatt) 116 060 5 324 Oslo kommune 116 060 4 325 Trygdeavgift: Lønn mv (7,8 %) 230 000 17 940 Utliknet skatt 27 589 Avregning: Forskuddstrekk 28 012- Overskytende 423 Rentegodtgjørelse 15+ Til gode 438 Beløpet blir overført til konto 0123 45 67890. Overføringen vil bli registrert på kontoutskriften. Tilgodebeløp blir utbetalt/overført etter at det offentlige har foretatt motregning for eventuelle tidligere ubetalte krav. Skatteoppkreveren vil sende egen melding om eventuell slik motregning. Final tax calculation Prepaid taxes Tax refund Liliya receives her tax settlement notice at the end of June 2010 Tax Settlement notice also includes salary and tax deducted from the summer job.
  19. 19. Does Liliya need the forms later? Yes, she needs them if she applies for: • Family immigration (family reunification) • Visits by relatives from the homeland • Bank loans • Unemployment benefits She needs them also if: • The employer doesn’t inform the tax office about the tax she has paid • The employer goes bankrupt
  20. 20. Liliya gets holiday pay • Liliya gets a salary for 11 months each year. The last month is holiday and she gets holiday pay. • All are entitled to four weeks and one day of holiday and get 10.2% of last year's salary as holiday pay. • Some have an agreement for five weeks of holiday and receive 12% of last year's salary as holiday pay . • Holiday pay is paid by the employer, usually in June. • How much does Liliya get as holiday pay from Vox?
  21. 21. Sara works illegally • Sara and her two children came to Norway as refugees last year. • She gets an offer to work illegally as a cleaner. • Illegal or undeclared work is when you work without paying taxes. • Sara wants to make a lot of money quickly, and therefore believes that it’s worth accepting the offer. What do you think?
  22. 22. Sara works illegally and cannot get… • Family immigration and visits from her homeland • Social benefits (sick pay, unemployment benefits and maternity pay) • Bank loan • Holiday pay • Retirement pension • Contract of employment • Job-leaving document • Salary guarantee in case of bankruptcy
  23. 23. Is working illegally worth it? Sara Liliya Salary for 11 months kr 190 000 kr 220 000 "Loss" due to illness for 14 days kr - 8 500 kr 0 Tax* (tax class 2) kr 0 kr 24 006 Paid kr 181 500 kr 195 994 Holiday pay** from Vox: kr 220 000 x 10,2 % kr 0 kr 22 440 Sum kr 181 500 kr 218 434 * Tax class 2 gives a higher deduction and lower tax ** Holiday pay is paid next year
  24. 24. Community consequences of undeclared work • Less money for health care, social security benefits, etc. • Higher taxes (VAT, excise duties and taxes on income) • Unfair competitive conditions for companies that follow the law
  25. 25. Information update… • Liliya is reunited with her husband. • She has taken business administration courses organized by NAV. • She now has a job as a legal officer for the municipality and has left the job as a cleaner. • Sara has been caught for working illegally and must pay additional tax on the amount of money she has earned. • For Sara's employer there will also be economic consequences. It may also lead to other penal reactions, such as penalties and imprisonment.
  26. 26. Liliya’s job-leaving document Oslo, 01.02.2010 To whom it may concern Liliya Akaeva, born 02.02.1978, has been employed as a cleaner at Vox from 01.01.2009 through 31.01.2010. During her job at Vox, her duties consisted of vacuuming, dusting, and general cleaning. We give Liliya our recommendations and wish continued success. Best regards Vox Ola Nordmann Manager
  27. 27. Liliya changes her tax deduction card Salary paid so far in 2010 Paid introduction benefits so far in 2010 The expected salary in the 2010 The expected introduction benefit in 2010 Liliya’s husband has started to work and Liliya is no longer a single parent For the tax deduction to be correct, she changes her tax deduction card.
  28. 28. 31.12.09 You get salary •Paycheck from employer •The salary is paid to the bank account You get a certificate of pay and tax deducted for 2009 •Summary of salaries statements from each employer in 2009 •If not received by the beginning of February, contact your employer You get your tax return for 2009 •Overview from the tax office of income, deductions, assets and liabilities •Make sure everything has been included and that all amounts are consistent with the statements received •If everything is correct you don’t have to send in your tax return. Any errors must be corrected and the tax return must be submitted by 30 April 30.04.10 You recieve your tax settlement for 2009 •Indicates whether too much or too little tax has been paid in 2009 • If too much tax has been paid, this will be refunded • If you have paid too little tax you’ll have to pay tax arrears 15.06.10 You get a job •A contract of employment is established with the employer •The tax deduction card is ordered at the tax office • A bank account is established Summary
  29. 29. Electronic submission via Minside ( MyPage) • MyPage gives you access to various online public services such as the Tax Administration and the Norwegian Labour and Welfare Administration (NAV). • On MyPage you can submit various applications, forms and data. You may: • apply for or change your tax deduction card • submit your tax return (if you have corrections) • change your address in the National Population Register • get an overview of your expected old-age pension from NAV • To log on to MyPage you must have a Norwegian personal identification number and PIN codes from the Tax Administration. If you lack the PIN codes you can orde them from the Tax Administration, i.e. at skatteetaten.no • See MyPage (minside.no) for more information on electronic submission.
  30. 30. Do you wish to run your own business? • If you start your own business you agree to certain obligations to the Norwegian authorities. • Get good information and enough knowledge before you start your business. • On altinn.no under ”Help with the rules” you will find information on running your own business. The tax office can also give you information. • In most larger municipalities, there are individuals who can assist you when you start your own business.
  31. 31. Who answers the questions? • Tax Collector (in your municipality) –Tax deduction –Certificate of pay and tax deducted –Tax settlement • Tax Office (in your municipality) •skatteetaten.no •taxnorway.no –PIN codes for MyPage –Tax deduction card –Preliminary estimation of tax –Tax return –Starting your own business
  32. 32. Who answers the questions? • NAV – the Norwegian Labour and Welfare Administration • nav.no –Available jobs –Vocational and educational guidance and counseling –Social benefits (sick pay, unemployment benefits, etc.) –Health services and GPs • The Norwegian Labour Inspection Authority (Arbeidstilsynet) • arbeidstilsynet.no –Holiday pay –Contracts of employment –Redundancies
  33. 33. Best of luck in working life!

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