Yes. If a Lithuanian company has a Norwegian-registered foreign branch (NUF) and sends its employees to Norway on business trips/assignments, there are several separate requirements. The key distinction is whether this is a genuine short business trip or the employee is actually performing work in Norway.
NUF — employees working in Norway
1. Report the work/assignment
Foreign companies carrying out assignments in Norway generally have reporting obligations. For assignments to a foreign contractor, the Assignment and employee register applies; the foreign contractor reports the employees working on the assignment.
2. A-melding
A foreign employer with an assignment in Norway generally has to submit an a-melding, including salary/benefit information, even where a tax treaty ultimately means the employee is not taxable in Norway. The normal deadline is the 5th of the following month.
For a NUF, the reporting can be submitted using the relevant “Contact Person NUF” role in the Register of Business Enterprises.
3. Tax card
A foreign employee who works in Norway normally needs a Norwegian tax deduction card. Foreign workers may qualify for the PAYE scheme or be taxed under the ordinary rules.
However, being physically present in Norway does not automatically mean Norwegian income tax is due. The Norway–Lithuania tax treaty and the employee’s circumstances need to be considered.
4. Social security / A1
For a Lithuanian employee temporarily posted to Norway, an A1 certificate is important because it can document that the employee remains covered by the Lithuanian social-security system rather than becoming subject to Norwegian social security.
NAV specifically provides an application process for determining applicable social-security legislation and obtaining an A1 certificate for EEA/Swiss situations.
NAV also states that an EU/EEA employee posted by an EU/EEA employer to Norway for up to 24 months will generally remain under the social-security legislation of the sending country, provided the applicable conditions are met.
Practical checklist for a Lithuanian NUF
For each employee going to Norway, I would check:
- Is this a business trip or a posted-worker assignment?
- Duration and dates in Norway
- What work will actually be performed in Norway?
- Norwegian client/contract and assignment details
- Assignment & employee register reporting, if applicable
- A-melding reporting
- Norwegian tax deduction card / PAYE
- Whether Norwegian income tax applies under the Norway–Lithuania tax treaty
- A1 certificate / social-security coverage
- Norwegian employment/posted-worker requirements
- Travel, accommodation and expense/allowance documentation
Important distinction
If you mean occasional 1–3 day business trips—for example, a Lithuanian employee travels to Oslo for meetings—this can be considerably different from sending the employee to Norway for installation, construction, consulting, maintenance or other work for a Norwegian customer. More info here.