Working more than 28 days abroad
As a University with global reach, UiO will always have employees working abroad. 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 the country of work? Or maybe even to both countries?
For these reasons UiO has a strict policy on allowing work abroad. Working abroad for a longer period of time (more than 28 days) usually comes with a high risk of compliance issues and costs. You must therefore always have written approval from Head of Office and Head of Department before performing work outside of Norway.
We at ISA aim to support you and your department/unit in these matters.
Tax
Work stays of more than 28 days will most likely not lead to tax liability on your UiO salary in the country of work, as long as there is a tax treaty in place between Norway and the country of work. Exceptions may apply for instance if you are working in your country of citizenship, or you work in this country due to your own preferences and needs, and not due to UiO needs.
Be aware that several stays in the same country during an income year could lead to higher risk of tax implications. Even if there is no tax liability there may be registration and reporting obligations.
Immigration
Generally, it is not permitted to work in a country without a valid permit to work. Even if your work abroad is temporary, you may need to apply for a work permit in order to be able to work abroad. Several countries have exemptions for researchers and lecturers performing work in their country for a shorter period of time. We recommend anyone planning to work abroad to contact the immigration authorities in the country they will be working well in advance of the planned start date as processing times can be long.
Social security
Social Insurance is contingent upon membership in the Norwegian social security scheme. You should always bring a European health insurance card with you when you are on >28 days trips within the EU/EEA countries and Switzerland. Regardless of where you plan on working, you must apply for a valid documentation of social security membership (for example form A1, form CoC or NAV confirmation of continued Norwegian membership). EU/EEA citizens will often keep their Norwegian membership as civil servants to Norway, but this will depend on the facts and circumstances and must be documented.
Practical information
You can read more about working for UiO abroad here.