TIL ARBEIDSTAKERE
Jeg skal til Norge - mini guide
Skatt og sosiale løsninger
FAQ - Spørsmål fra arbeidstakere
Jeg skal til Norge - mini guide
(available only in English and Polish language).
Information brochure for Ventor employees leaving for work abroad.
Information brochure for Ventor employees leaving for work abroad.
TAKING ON A NEW EMPLOYEE
Contract of employment
Transport
An employee in Ventor Company is employed by virtue of the contract of employment in accordance with the Polish Labour Law. In the event of working abroad, the employee shall be subject to European regulations in the country where the work is performed.
An employee who works in Norway is employed by virtue of the contract of employment in accordance with the Norwegian Labour Law:
Work time is 40h a week and 8/h a day.
Work time may be longer – 54h a week, however, if the employee agrees so.
There is also a possibility to apply other time regulations by job rotation.
Rotation system consist in prolonged period of work time for a particular period and then overtime is used by the employee as time off. Therefore average work time amounts 37.5 h a week. Breaks are included in work time. If daily working time exceeds 10 h, the break shall be calculated as follows: 0.5h paid and 2 x 0.25h unpaid. Each rotation is subject to detailed information with specification of days off, breaks.
All inquiries associated with contracts of employment can be obtained at Mrs Urszula Smykla- tel +48 14684 80 36
RemunerationAn employee who works in Norway is employed by virtue of the contract of employment in accordance with the Norwegian Labour Law:
Work time is 40h a week and 8/h a day.
Work time may be longer – 54h a week, however, if the employee agrees so.
There is also a possibility to apply other time regulations by job rotation.
Rotation system consist in prolonged period of work time for a particular period and then overtime is used by the employee as time off. Therefore average work time amounts 37.5 h a week. Breaks are included in work time. If daily working time exceeds 10 h, the break shall be calculated as follows: 0.5h paid and 2 x 0.25h unpaid. Each rotation is subject to detailed information with specification of days off, breaks.
All inquiries associated with contracts of employment can be obtained at Mrs Urszula Smykla- tel +48 14684 80 36
The stake on the contract in accordance with Norwegian Labour Law is gross in Norwegian crowns.
The manner of calculation of employees’ remuneration:
The employees’ calculations are based on the period called ‘cut off’, which means the remuneration for a particular month consists of all working hours till the last Sunday of the month and hours worked after this Sunday, shall be settled in the next month.
*cut off - settlement period begins on Monday after the last Sunday of the month till the last Sunday of the following month.
Example: remuneration for October 2010 consists of hours worked between 27 September 2010 and 31 October 2010.
Work and remuneration conditions specified in the contract abroad are only obligatory when the work is performed in Norway. After the contract dissolution the employee is subject to conditions specified in the contract of employment in accordance with the Polish Labour Law.
All inquiries associated with remuneration calculation can be obtained at Pani Barbara Łępa –– tel +48 14 68480 23
The manner of calculation of employees’ remuneration:
The employees’ calculations are based on the period called ‘cut off’, which means the remuneration for a particular month consists of all working hours till the last Sunday of the month and hours worked after this Sunday, shall be settled in the next month.
*cut off - settlement period begins on Monday after the last Sunday of the month till the last Sunday of the following month.
Example: remuneration for October 2010 consists of hours worked between 27 September 2010 and 31 October 2010.
Work and remuneration conditions specified in the contract abroad are only obligatory when the work is performed in Norway. After the contract dissolution the employee is subject to conditions specified in the contract of employment in accordance with the Polish Labour Law.
All inquiries associated with remuneration calculation can be obtained at Pani Barbara Łępa –– tel +48 14 68480 23
Ventor Company provides its employees who are to work in Norway with transport from the headquarters (Debica, ul Drogowcow 7) to the work destination as well as accommodation and boarding.
Each employee travelling in the regular rotation should obtain information on the exact date of the departure. It refers to either leaving for the project or return from the project.
An employee may apply for an earlier return from the project only in the event of unforeseen circumstances e.g. death of the relative. This application must be approved by the employer. In other cases of earlier return from the project the employee must bear all expanses due to it, e.g. cost of plane ticket.
All inquiries associated with transport can be obtained at the Logistics Department – tel. +48 14 681 81 87
Each employee travelling in the regular rotation should obtain information on the exact date of the departure. It refers to either leaving for the project or return from the project.
An employee may apply for an earlier return from the project only in the event of unforeseen circumstances e.g. death of the relative. This application must be approved by the employer. In other cases of earlier return from the project the employee must bear all expanses due to it, e.g. cost of plane ticket.
All inquiries associated with transport can be obtained at the Logistics Department – tel. +48 14 681 81 87
NECESSARY DOCUMENTS FOR EMPLOYEES WORKING IN NORWAY
Stay and work registration in Norway
According to the new emigration law as of 1 January 2010, EU/EEA citizens do not have to apply for a stay/work permit in Norway but have to register via the Internet in order to obtain a registration certificate. After on-line registration the employee must turn up in person to the nearest Police Station or Foreign Employees Service Centre furnishing appropriate documents. Ventor Company assists its employees and registers them on-line on their behalf.
Necessary documents in the process of registration:
Employees, who possess valid stay and work permits for indefinite period of time before new regulations come into force, should register a month ahead before the expiry of the permit.
The employee is oblige to furnish the copy of registration certificate to Ventor Company.
All inquiries associated with stay and work registration can be obtained at Mrs Jolanta Pęcak. – tel. +48 14 684 80 35
Tax card – SkattekortNecessary documents in the process of registration:
- a copy of the valid passport or ID card,
- a copy of the contract of employment for the period of work abroad,
- documentation from the employer in Norway which confirm the work and period of the contract (work must be temporary)
Employees, who possess valid stay and work permits for indefinite period of time before new regulations come into force, should register a month ahead before the expiry of the permit.
The employee is oblige to furnish the copy of registration certificate to Ventor Company.
All inquiries associated with stay and work registration can be obtained at Mrs Jolanta Pęcak. – tel. +48 14 684 80 35
A tax card displays what amount of money the employer must pay on the account of tax. Employees of Ventor Company receive tax cards (skattekort) from the Central Office – Foreign Tax Affairs with assigned tax table 7150 which contains a tax-exempt amount.
Upon the tax card there is information on Norwegian personal number either temporary of permanent which consists of eleven digits.
The tax card consist also of fixed parentage stake as far as income tax withholdings are concerned which is applied when pay of remuneration exceeds twelve months or the person is employed in another company.
Tax cards are sent out by the Revenue Office direct to home addresses of employees. It is very important to furnish a copy of the tax card to the employer because lack of it obliges the employer to deduct 48% of tax from remuneration.
All inquiries associated with the tax cards can be obtained at Mrs Jolanta Pęcak – tel. +48 14 684 80 35
Name badgesUpon the tax card there is information on Norwegian personal number either temporary of permanent which consists of eleven digits.
The tax card consist also of fixed parentage stake as far as income tax withholdings are concerned which is applied when pay of remuneration exceeds twelve months or the person is employed in another company.
Tax cards are sent out by the Revenue Office direct to home addresses of employees. It is very important to furnish a copy of the tax card to the employer because lack of it obliges the employer to deduct 48% of tax from remuneration.
All inquiries associated with the tax cards can be obtained at Mrs Jolanta Pęcak – tel. +48 14 684 80 35
All companies, either Norwegian or foreign which perform work at construction sites, must equip their employees with name badges.
The regulation on name tags does not refer to companies which perform construction works at one site, permanent site, for example – stockyards and refineries.
Before the name badge can be issued the company and the employee must be registered at appropriate institutions. NORSIK AS issues name badges and supervises, on behalf of authorities, the sent data. Name badges are issued only for those applicants who registered themselves at appropriate institutions.
Name badges consist of the following data:
According to the above the employees are requested to furnish photographs and signatures on appropriate application forms in Ventor Company.
The responsibility of the name badge holder
The name badge is personal and cannot be given to any third parties. The name badges cannot be used as identity cards. When staying at the construction site the name badge must be worn in a visible place.
Missing name badge
When the name badge is lost or stolen one must notify the employer and the employer notifies the NORSIK AS in order to cancel the validity of the name badge and issue the new one. If the lost name badge is found after the new one has been issued, the old one must be furnished to the company, which sends it to NORSIK AS to destroy it.
All inquiries associated with name badges can be obtained at Mrs Jolanta Pęcak – tel. +48 14 684 80 35
The regulation on name tags does not refer to companies which perform construction works at one site, permanent site, for example – stockyards and refineries.
Before the name badge can be issued the company and the employee must be registered at appropriate institutions. NORSIK AS issues name badges and supervises, on behalf of authorities, the sent data. Name badges are issued only for those applicants who registered themselves at appropriate institutions.
Name badges consist of the following data:
- name of the company or the sole trader
- organizational number (organisasjonsnummer)
- name and surname of the name badge holder
- photo of the holder
- date of birth and sex
- holder’s signature
- expiry date of the name badge
- name, surname and address of the person issuing the name badge
According to the above the employees are requested to furnish photographs and signatures on appropriate application forms in Ventor Company.
The responsibility of the name badge holder
The name badge is personal and cannot be given to any third parties. The name badges cannot be used as identity cards. When staying at the construction site the name badge must be worn in a visible place.
Missing name badge
When the name badge is lost or stolen one must notify the employer and the employer notifies the NORSIK AS in order to cancel the validity of the name badge and issue the new one. If the lost name badge is found after the new one has been issued, the old one must be furnished to the company, which sends it to NORSIK AS to destroy it.
All inquiries associated with name badges can be obtained at Mrs Jolanta Pęcak – tel. +48 14 684 80 35
Information on HSE
Health examination
The employer must not allow the employee to work without a valid medical certificate which states lack of contraindications to work at the particular position.
Trainings
Protective clothing and body protective agents
Accidents at work
- New employees are subject to preliminary health examination. Preliminary health examination does not refer to person who applies for the same position at the same employer or position which has a similar working conditions by virtue of the contract of employment.
- An employee is subject to periodic health examination.
- In the event of inability to work which exceeds 30 days due to illness the employee is subject to check-up examination.
The employer must not allow the employee to work without a valid medical certificate which states lack of contraindications to work at the particular position.
- Preliminary trainings consist of two parts:
- New employees must undergo general training before commencing work. The training is carried out by HSE employee in the headquarters of the company.
- Position training is carried out by a person managing the employees who has an appropriate qualification and professional experience. The training is carried out on the first day of work.
- Periodic training is carried out after 6 months after the preliminary training for employees managing other employees and for others within 12 months.
- Periodic training for people managing the employees is carried out every 5 years. Training for administration and office workers – every 6 years and blue collar workers who perform special hazardous works, including works at heights, every year. Blue collar workers who do not perform hazardous works must be trained once every 3 years.
The employer’s duty is to equip the employee with necessary protective clothing as well as body protective agents. In accordance with the factory norms regarding allocation of protective clothing and body protective agents, each employee is entitled to:
Helmet – till worn up
Glasses– till worn up
2 T-shirts – 12 months
Protective clothing – 12 months
Protective clothing – 12 months
Other body protective agents are provided depending on sort and conditions of performed work as well as existing hazardous factors.
Helmet – till worn up
Glasses– till worn up
2 T-shirts – 12 months
Protective clothing – 12 months
Protective clothing – 12 months
Other body protective agents are provided depending on sort and conditions of performed work as well as existing hazardous factors.
An employee who was involved in the accident, if possible, should inform his superior immediately.
HSE testOn foreign projects the employee may be allowed to commence work if he passes a HSE test. An employee who does not pass the exam cannot commence work.
All inquiries associated with HSE can be obtained at Lidia Świerczek – tel. +48 14 681 80 10 extension. 29 and Mr Jakub Brotoń tel. - +48 14 681 80 10 ext. 69
All inquiries associated with HSE can be obtained at Lidia Świerczek – tel. +48 14 681 80 10 extension. 29 and Mr Jakub Brotoń tel. - +48 14 681 80 10 ext. 69
INSURANCE ON NORWEGIAN TERMS
Insurance contributions are paid to a Norwegian institution similar to National Health Fund.
To be able to benefit from medical services for free in Poland, one must turn to Norwegian HELFO in order to obtain E106 form.
A copy of contract with the employer, a copy of tax card for a particular year (called: Skattekort) must be attached when applying for E106 form. In the event of lack of any aforementioned documents, the application form will be rejected till the missing document is furnished.
Ventor Company applies for E106 forms on behalf of its employees: the company sends applications for E106 forms along with required documents – a period of awaiting for E106 form depends on time when all documents are furnished to the headquarters. This time, however, does not exceeds one month.
After the E106 form has been issued, one must register it at National Health Fund. The employee can insurance his wife and children upon E106 form – it must be stated directly at NHF when registering E106 form.
E106 form is not a certificate of paid insurance contributions – it is issued only to take advantage of free medical services in Poland.
All inquiries associated with E106 form can be obtained at Mrs. Jolanta Pęcak – tel. +48 14 684 80 35
To be able to benefit from medical services for free in Poland, one must turn to Norwegian HELFO in order to obtain E106 form.
A copy of contract with the employer, a copy of tax card for a particular year (called: Skattekort) must be attached when applying for E106 form. In the event of lack of any aforementioned documents, the application form will be rejected till the missing document is furnished.
Ventor Company applies for E106 forms on behalf of its employees: the company sends applications for E106 forms along with required documents – a period of awaiting for E106 form depends on time when all documents are furnished to the headquarters. This time, however, does not exceeds one month.
After the E106 form has been issued, one must register it at National Health Fund. The employee can insurance his wife and children upon E106 form – it must be stated directly at NHF when registering E106 form.
E106 form is not a certificate of paid insurance contributions – it is issued only to take advantage of free medical services in Poland.
All inquiries associated with E106 form can be obtained at Mrs. Jolanta Pęcak – tel. +48 14 684 80 35
INFORMATION ON SICK LEAVES FOR EMPLOYEES WHO ARE SUBJECT TO NORWEGIAN INSURANCE SYSTEM
In accordance with the Norwegian Law, Ventor Company pays the employee a sick benefit for the first 16 days within a calendar year (after the grounds for entitlement have been checked). Special attention must be paid to the fact that the first day of sick leave does not mean the entitlement for payment of sick benefit.
Example:
An employee who is employed on 2/3 rotation, works for two weeks in Norway and than spends three weeks off in Poland and receives remuneration for 5 weeks. If the person get sick during this three-week period the sick benefit will be calculated from the day he was supposed to leave for the next rotation and he didn’t leave due to sickness. Payment of sick benefit during a three-week period would double the remuneration (for work and sick leave).
An employee who is on a sick leave longer than 16 days and who is willing to obtain a sick benefit should turn to The Norwegian Labour and Welfare Administration (NAV). If an employee is sick longer than 16 days, he or she should furnish to NAV the following:
Each sick leave must be sent firstly to the company in order to register it in the database! (After registration it is sent back to the employee).
If an employee is sick longer than 8 weeks, the physician must fill in form – ‘Medical evaluation working while sick’ ( the form can be obtained in the company). In order to be entitled to the sick benefit, the employee must work at least 4 weeks before the inability to work takes place.
A set of documents ought to be sent to the following address:
NAV Utland
Postboks 8138 Dep
0033 Oslo
Norway
The sick leave should be filled in correctly.
Item 04. Insured person, should be marked 3.
Employer: Ventor Sp. z o.o.
ul. Drogowców 7
39-200 Dębica / NIP 872 227 99 26
After the end of sick period one must send to NAV a declaration form with the date of return to work.
All inquiries associated with sick leaves can be obtained at Mrs. Kinga Underlik-Rug- tel. +48 14 684 80 62.
Example:
An employee who is employed on 2/3 rotation, works for two weeks in Norway and than spends three weeks off in Poland and receives remuneration for 5 weeks. If the person get sick during this three-week period the sick benefit will be calculated from the day he was supposed to leave for the next rotation and he didn’t leave due to sickness. Payment of sick benefit during a three-week period would double the remuneration (for work and sick leave).
An employee who is on a sick leave longer than 16 days and who is willing to obtain a sick benefit should turn to The Norwegian Labour and Welfare Administration (NAV). If an employee is sick longer than 16 days, he or she should furnish to NAV the following:
- all medical certificates since the day he/she got sick
- a filled-in declaration form, each sick leave individually
- a filled-in E115 form (assistance to fill in the form can be obtained at ZUS)
- a medical certificate with a statistics number of the sickness + sworn translation of said certificate either in English or Norwegian
- a copy of tax card, called: ‘skattekort’
- other sick leaves must be sent to NAV within 3 months.
Each sick leave must be sent firstly to the company in order to register it in the database! (After registration it is sent back to the employee).
If an employee is sick longer than 8 weeks, the physician must fill in form – ‘Medical evaluation working while sick’ ( the form can be obtained in the company). In order to be entitled to the sick benefit, the employee must work at least 4 weeks before the inability to work takes place.
A set of documents ought to be sent to the following address:
NAV Utland
Postboks 8138 Dep
0033 Oslo
Norway
The sick leave should be filled in correctly.
Item 04. Insured person, should be marked 3.
Employer: Ventor Sp. z o.o.
ul. Drogowców 7
39-200 Dębica / NIP 872 227 99 26
After the end of sick period one must send to NAV a declaration form with the date of return to work.
All inquiries associated with sick leaves can be obtained at Mrs. Kinga Underlik-Rug- tel. +48 14 684 80 62.
TAX
Norwegian tax system is based on the principle that all taxpayers pay taxes within their capabilities and receive benefits if necessary. Public sector in Norway realizes crucial tasks for the society in areas such as; health service with general access to medical services and education. Taxes, we pay, are used to finance public targets such as; health care, maintenance of hospitals, education and transport. The taxes do not only cover common expanses but contribute to equal the wealth difference within the society.
There is a division for direct and indirect taxes. Direct taxes include income tax, it means a tax payable from work, business activity, interests form bank deposits etc. as well as wealth tax.
Indirect taxes can be defined as various fees. These fees are used as a necessary mean to reduce the use of products which affect health and environment. A lot of fees are connected with consumption. Goods and services tax (VAT - merverdiavgiften – mva) can be an example of it. It is a tax which we pay when we purchase certain goods or services. It means that part of the amount we pay supplies the national fund. Taxes and fees constitute most of the national, communes and province incomes. It is important to quote the whole income in Norway because it is the basis for benefits within the public sector a person is later entitled to.
Source: http://www.skatteetaten.no
Each new employee of Ventor Company applies for a tax card (called: Skattekort). Employees who work longer receive the cards automatically for the next calendar year. It is the most important taxpayer’s document in Norway. One must carry it all the time when staying in this country, because it is also a proof that the person is registered in Central Revenue Office for Foreigners and is addressed to appropriate tax table.
Employees working in Norway are oblige to tax settlement with Norwegian Revenue Office till 30 April. Due to annual settlement one is entitled to refund or extra charge of tax. Employees receive via post the following document "Tax assessment notice" (the end of October and the beginning of November) with the following note:
‘amount due’- refers to extra tax charge,
‘balance in your favour’- tax return.
All inquiries associated with tax settlement can be obtained at Mrs. Anna Świętoń - tel +48 14 681 80 10 ext. 31.
There is a division for direct and indirect taxes. Direct taxes include income tax, it means a tax payable from work, business activity, interests form bank deposits etc. as well as wealth tax.
Indirect taxes can be defined as various fees. These fees are used as a necessary mean to reduce the use of products which affect health and environment. A lot of fees are connected with consumption. Goods and services tax (VAT - merverdiavgiften – mva) can be an example of it. It is a tax which we pay when we purchase certain goods or services. It means that part of the amount we pay supplies the national fund. Taxes and fees constitute most of the national, communes and province incomes. It is important to quote the whole income in Norway because it is the basis for benefits within the public sector a person is later entitled to.
Source: http://www.skatteetaten.no
Each new employee of Ventor Company applies for a tax card (called: Skattekort). Employees who work longer receive the cards automatically for the next calendar year. It is the most important taxpayer’s document in Norway. One must carry it all the time when staying in this country, because it is also a proof that the person is registered in Central Revenue Office for Foreigners and is addressed to appropriate tax table.
Employees working in Norway are oblige to tax settlement with Norwegian Revenue Office till 30 April. Due to annual settlement one is entitled to refund or extra charge of tax. Employees receive via post the following document "Tax assessment notice" (the end of October and the beginning of November) with the following note:
‘amount due’- refers to extra tax charge,
‘balance in your favour’- tax return.
All inquiries associated with tax settlement can be obtained at Mrs. Anna Świętoń - tel +48 14 681 80 10 ext. 31.
FAMILY ALLOWANCE
I. General information on benefits
Family allowance
Option 1:
If you live with your family in Norway
If you are a citizen of the country which belongs to European Economic Area and work in Norway and your family live in motherland
source: www.nav.no
Each employee applies for the family allowance individually. However, assistance when filling in the form can be obtained at: Adriana Bar, Anna Świętoń, Kinga Underlik Rug
Family allowance
- Family allowance can be obtained a month after the baby was born or the date of arrival with your child to Norway. Family allowance for women, whose child was born in Norway, after registration at (Folkeregisteret), is granted generally automatically.
- If you take care of your child on your own – you can, after meeting certain requirements, obtain a family allowance for more than one child, than you really have.
- Family allowance can be granted till the month before the child turns 18 years old.
- Family allowance amounts to 970.00 NOK monthly for one child.
- Both family allowance and attendance allowance are paid out by the end of each month.
Option 1:
If you live with your family in Norway
- Entitlement to family allowance is granted to families who arrive in Norway for the period of 12 months at least. This principle refers to all foreign citizens who reside in Norway and are registered in (Folkeregisteret).
- Citizens of countries which belong to European Economic Area who work in Norway are entitled to family allowance and attendance allowance also when they reside for a shorter period of time in Norway (less than 12 months).
If you are a citizen of the country which belongs to European Economic Area and work in Norway and your family live in motherland
- If one parent works in motherland (performing hired work or running own business activity) or receives unemployment allowance and is entitled to family allowance – Norwegian benefits shall be diminished by benefits obtained in motherland.
- If one parent does not work in motherland and is not entitled to unemployment allowance – you are entitled to family benefits in Norway.
- An application for family is submitted on a special form. Each allowance has a different form.
- Forms can be obtained in local NAV institution in the place of residence. You can also print them out from the following website: www.nav.no
- An application must be submitted in local NAV institution in the place of residence.
- If you work on Norwegian ship or Norwegian continental shelf, send an application to: NAV Utland, Postboks 8138 Dep., 0033 Oslo.
- When submitting an application for family allowance you must attach a certificate from your motherland that the baby you are applying the allowance for is you baby. This certificate must be filled in by Vital Records Office or competent authorities in the motherland. Competent local authorities must also issue E401 form. This form is identical for all counties belonging to European Economic Area. You must use the form in your mother language.
- Valid work and stay permit in Norway, if necessary, also a contract of employment or other contract.
- Document, for example a tax card, which includes personal number (fødselsnummer) or temporary identification number (D-nummer), obtained in Norway.
- If you take care of your child on your own and apply for extended family allowance, and your child stays in the motherland (which belongs to European Economic Area) – you must provide information who takes care of your child and the address of this person. You must also submit documents on separation or divorce or any other documents confirming that you take care of your child on your own.
- When filling in an application for attendance allowance it is important to fill in item 5 correctly. If the child attends the nursery school which is subsidized by public funds – you must attach a certificate from the nursery school on how many hours a week the child can stay in it.
source: www.nav.no
Each employee applies for the family allowance individually. However, assistance when filling in the form can be obtained at: Adriana Bar, Anna Świętoń, Kinga Underlik Rug
