Working from Home Office Abroad
UiO has recognized the need for a more flexible working environment. At the same time, we aim to be a sustainable employer. It is important for us that you maintain your rights, and that we comply with legislation in all countries where we have employees.
Do you have a valid work permit? Do you have health and pension rights in Norway or in another country? Or maybe nowhere? Should you pay tax in Norway or in your home office country? Or maybe even to both countries?
For these reasons UiO has a strict policy on allowing home office abroad. Working from home office usually comes with a high risk of compliance issues and costs. You must therefore always have approval from Head of Office and Head of Department before performing work at home office outside of Norway.
We at ISA aim to support you and your department/unit in these matters.
Tax
Work from home office abroad will often trigger tax liability even if there is a tax treaty in place between Norway of the country of work. Furthermore, working from home office abroad will often trigger registration- and reporting obligations both for you and UiO abroad. This may lead to significant administrative burden and costs.
Immigration
Even if working from your home office abroad, please be mindful that it might still be a requirement that you have a permit that allows you to work. Not all countries allow remote work. Exemptions can apply if you already hold a valid permit in that country. You should then verify with the immigration authorities that this permit allows you to also work for UiO in that country. If you are a national of that country, no immigration requirement should apply.
Social security
Pension- and health rights follow your social security membership. Working from home office abroad may impact your rights. All UiO employees performing part of or all their work from home office outside of Norway should always maintain valid documentation of social security membership (form A1, form CoC or NAV confirmation of continued Norwegian membership). Make sure to renew documentation if you get a second employer or change country of work. Losing membership in Norwegian social security scheme is a valid reason for UiO to revoke approval of home office.