{"id":17579,"date":"2024-12-24T13:46:14","date_gmt":"2024-12-24T12:46:14","guid":{"rendered":"https:\/\/melo.no\/?p=17579"},"modified":"2024-12-25T15:05:56","modified_gmt":"2024-12-25T14:05:56","slug":"arbeidsgiveravgift-for-ansatte-som-jobber-i-utlandet","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/arbeidsgiveravgift-for-ansatte-som-jobber-i-utlandet\/","title":{"rendered":"Arbeidsgiveravgift for ansatte som jobber i utlandet"},"content":{"rendered":"<div id=\"fws_69d75dde722b1\"  data-midnight=\"dark\" data-top-percent=\"3%\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: calc(100vw * 0.03); padding-bottom: 0px; \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap\"><div class=\"row-bg\"  style=\"\"><\/div><\/div><div class=\"row-bg-overlay\" ><\/div><\/div><div class=\"col span_12 dark left\">\n\t<div  class=\"vc_col-sm-8 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d75dde72535\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col has-animation no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"top-bottom\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"fade-in-from-bottom\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\r\n<div class=\"wpb_text_column wpb_content_element  vc_custom_1735135554518\" >\r\n\t<div class=\"wpb_wrapper\">\r\n\t\t<p style=\"font-weight: 400;\">Hovedregelen etter folketrygdloven \u00a7 23-2 er at det skal beregnes arbeidsgiveravgift av l\u00f8nn. Et praktisk viktig unntak er det som f\u00f8lger av bestemmelsens niende ledd:<\/p>\n<p style=\"font-weight: 400;\">\u00abDet skal ikke betales arbeidsgiveravgift av godtgj\u00f8relse for arbeid i utlandet og p\u00e5 norsk kontinentalsokkel og i norsk territorialfarvann, n\u00e5r arbeidet er utf\u00f8rt av en utenlandsk arbeidstaker som ikke er medlem i trygden.\u00bb<\/p>\n<p style=\"font-weight: 400;\">Bestemmelsen fritar utbetalinger fra avgiftsplikt n\u00e5r arbeidet er utf\u00f8rt i utlandet av utenlandsk arbeidstaker som ikke er medlem av folketrygden. Med utenlandsk arbeidstaker menes utenlandsk statsborger. Plikten til \u00e5 svare arbeidsgiveravgift av ytelser til andre personer bosatt i utlandet f\u00f8lger plikten til \u00e5 foreta l\u00f8nnsrapportering, slik denne f\u00f8lger av skatteforvaltningsforskriften.<\/p>\n<h3>Plikten til \u00e5 betale arbeidsgiveravgift kan v\u00e6re avsk\u00e5ret etter trygdeavtale<\/h3>\n<p style=\"font-weight: 400;\">Plikten til \u00e5 betale arbeidsgiveravgift kan dessuten v\u00e6re avsk\u00e5ret etter inng\u00e5tte trygdeavtaler, eller som f\u00f8lge av at vedkommende person er unntatt fra norsk trygd etter reglene i E\u00d8S-avtalen, jf. R\u00e5dsforordning (E\u00d8F) nr.\u00a0883\/2004, konsolidert med bl.a. R\u00e5dsforordning (E\u00d8F) nr. 3811\/86.<\/p>\n\t<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n\n\t<div  class=\"vc_col-sm-4 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d75dde727db\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; padding-bottom: 0px; \"><div class=\"row-bg-wrap\"> <div class=\"row-bg\"  style=\"\"><\/div> <\/div><div class=\"col span_12  left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"   data-t-w-inherits=\"default\" data-shadow=\"none\" data-border-radius=\"10px\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\"><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"team-member\" data-style=\"meta_below\"><img decoding=\"async\" alt=\"Atle Mel\u00f8\" src=\"https:\/\/melo.no\/wp-content\/uploads\/2021\/08\/Atle-Melo-10.8-scaled.jpg\" title=\"Atle Mel\u00f8\" \/><h4 class=\"light\">Atle Mel\u00f8<\/h4><div class=\"position\">Partner<\/div><p class=\"description\">amelo@melo.no<br \/>\n+47 951 80 979<\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t<div id=\"fws_69d75dde72df6\"  data-midnight=\"dark\"  data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row standard_section\"  style=\"padding-top: 0px; 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padding-bottom: calc(100vw * 0.06); \"><div class=\"row-bg-wrap\" data-bg-animation=\"none\"><div class=\"inner-wrap using-image\"><div class=\"row-bg using-image\"  style=\"background-image: url(https:\/\/melo.no\/wp-content\/uploads\/2020\/10\/Kalender.jpg); background-position: center center; background-repeat: no-repeat; \"><\/div><\/div><div class=\"row-bg-overlay\" style=\"background-color:rgba(10,6,6,0.84);  opacity: 0.5; \"><\/div><\/div><div class=\"col span_12 light left\">\n\t<div  class=\"vc_col-sm-12 wpb_column column_container vc_column_container col no-extra-padding\"  data-t-w-inherits=\"default\" data-border-radius=\"none\" data-shadow=\"none\" data-border-animation=\"\" data-border-animation-delay=\"\" data-border-width=\"none\" data-border-style=\"solid\" data-border-color=\"\" data-bg-cover=\"\" data-padding-pos=\"all\" data-has-bg-color=\"false\" data-bg-color=\"\" data-bg-opacity=\"1\" data-hover-bg=\"\" data-hover-bg-opacity=\"1\" data-animation=\"\" data-delay=\"0\" ><div class=\"column-bg-overlay\"><\/div>\n\t\t<div class=\"vc_column-inner\">\n\t\t\t<div class=\"wpb_wrapper\">\n\t\t\t\t<div id=\"fws_69d75dde731ff\" data-midnight=\"\" data-column-margin=\"default\" data-bg-mobile-hidden=\"\" class=\"wpb_row vc_row-fluid vc_row inner_row standard_section\"  style=\"padding-top: 0px; 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Et praktisk viktig unntak er det som f\u00f8lger av bestemmelsens niende ledd: \u00abDet skal ikke betales arbeidsgiveravgift...","protected":false},"author":188,"featured_media":17582,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":{"0":"post-17579","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-skatt"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arbeidsgiveravgift for ansatte som jobber i utlandet<\/title>\n<meta name=\"description\" content=\"Det er unntak for arbeidsgiveravgift p\u00e5 utenlandsk l\u00f8nn, n\u00e5r arbeidet er utf\u00f8rt av en utenlandsk arbeidstaker som ikke er medlem i trygden.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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