In Norway, non-EU/EEA nationals are required to obtain a work permit to engage in employment.

This includes individuals who have secured job offers from Norwegian employers and intend to reside and work in the country. EU/EEA citizens, however, do not need a work permit, but must register with Norwegian authorities if their stay exceeds three months.
The most common option for foreign professionals is the Skilled Worker Permit.
To qualify, the applicant must have a relevant job offer, higher education or vocational training, and the position must match their qualifications.

The minimum annual salary is NOK 473,000, or NOK 510,000 for jobs requiring a master’s degree.

For temporary employment, the Seasonal Worker Visa allows individuals to work in agriculture, forestry, fisheries, and similar sectors for up to 6 months. A concrete job offer is required, and the position must be in a field approved for seasonal work.

All applications must be submitted via UDI.no, and typically include the employment contract, education documents, passport, and a fee (around NOK 6,300). Processing time varies, but usually takes 1–3 months. Once approved, workers must register with the police and obtain a residence card upon arrival.

After three years of legal residence with a work permit, foreign nationals may qualify for permanent residency, provided they meet requirements for language skills, income, and clean criminal record.

The general income tax rate is 22 percent. The tax is calculated on general income. People on a low income pay proportionately less tax than those with a high income.

The Norwegian tax system distinguishes between full and limited tax liability for resident taxpayers and non-resident taxpayers. Residents are taxed on their worldwide income, whereas non-resident taxpayers are only taxed on certain types of income derived from Norwegian sources.
Employment, business, and capital income are all taxed at a flat rate of 22%.

Individuals, including non-residents receiving remuneration for services performed in Norway, are liable to social security and pension contributions, which are paid together with income taxes. Foreigners may be wholly or partly exempted from social security contributions, according to social security agreements, or upon application, provided they are satisfactorily covered in their home country. The European Economic Area (EEA) agreement may also exempt member-country citizens from Norwegian social security. The employer must also make social security contributions. The contribution is based on total Norwegian gross salary (and taxable benefit) costs.

In Norway, employment relationships are highly regulated to ensure fairness and job security. The termination process must
comply with the Working Environment Act (Arbeidsmiljøloven), which aims to protect employees from arbitrary or unjust dismissal.

Whether initiated by the employer or the employee, the process must follow clear legal procedures.

The minimum length of notice for both the employer and employee is one month.
However, most employment agreements in Norway typically specify a mutual notice period of three months.
For employees with a probation period in their contract, the minimum notice period is 14 days during the probation period.

Furthermore, a longer notice period may follow from statutory rules, based on age and seniority:

• Employees employed for at least five consecutive years – at least two months’ notice;
• Employees employed for at least ten consecutive years – at least three months’ notice;
• Employees employed for at least ten consecutive years and who are over 50 years of age – at least four months’ notice;
• Employees employed for at least ten consecutive years and who are over 55 years of age – at least five months’ notice
• Employees employed for at least ten consecutive years and who are over 60 years of age – at least six months’ notice.

There are no statutory provisions entitling employees to severance pay upon termination. These can be included in collective agreements. The employees are entitled to work in their notice period and receive pay as per usual.

However, the parties are free to enter into severance agreements. Employers tend to enter into such agreements as an
alternative to starting a termination process, or if an employee disputes a termination. Such agreements normally offer the employee either garden leave or economic compensation, or a combination of these elements. In return, the employee waives his/her legal right to dispute the termination