[{"data":1,"prerenderedAt":1889},["ShallowReactive",2],{"article-pl-jak-zatrudnic-pierwszego-pracownika-w-norwegii":3,"footer-articles-pl":1884},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":1877,"_id":1878,"_source":1879,"_file":1880,"_stem":1881,"_extension":1882,"sitemap":1883},"/nowosci/jak-zatrudnic-pierwszego-pracownika-w-norwegii","nowosci",false,"","Jak zatrudnić pierwszego pracownika w Norwegii krok po kroku?","Zatrudniasz pierwszego pracownika w Norwegii? Sprawdź umowę, skattekort, a-melding, podatki, feriepenger, OTP i ubezpieczenia.","2026-06-18","Pracownicy","/assets/images/blog/jak-zatrudnic-pierwszego-pracownika-w-norwegii.jpg",{"type":14,"children":15,"toc":1839},"root",[16,24,34,47,58,65,77,82,112,138,149,155,162,167,172,228,240,246,265,270,295,300,306,312,324,329,340,520,541,547,552,557,582,587,657,669,675,680,701,713,718,755,767,779,785,791,796,839,851,875,898,904,921,933,938,956,961,973,979,988,999,1140,1159,1177,1183,1189,1201,1206,1297,1307,1319,1325,1341,1346,1390,1395,1401,1423,1428,1434,1440,1457,1462,1490,1516,1542,1548,1560,1571,1577,1589,1594,1617,1623,1632,1636,1642,1648,1653,1659,1664,1670,1680,1686,1697,1703,1708,1714,1719,1796,1808,1825],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"jak-zatrudnić-pierwszego-pracownika-w-norwegii-krok-po-kroku",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"Dzień dobry, prowadzę AS w Norwegii i chcę zatrudnić pierwszą osobę. Od czego zacząć, żeby zrobić to poprawnie?",{"type":17,"tag":29,"props":35,"children":36},{},[37,39,45],{"type":23,"value":38},"Zatrudnienie pierwszego pracownika w Norwegii oznacza wejście w obowiązki pracodawcy: umowę o pracę, pobieranie podatku z pensji, miesięczny ",{"type":17,"tag":40,"props":41,"children":42},"em",{},[43],{"type":23,"value":44},"a-melding",{"type":23,"value":46}," (miesięczne zgłoszenie płac i zatrudnienia), składkę pracodawcy, urlop, feriepenger, ubezpieczenie wypadkowe i podstawowe zasady HMS, czyli BHP.",{"type":17,"tag":29,"props":48,"children":49},{},[50,52],{"type":23,"value":51},"W tym artykule pokazujemy krok po kroku, co musisz przygotować przed pierwszą wypłatą i jakie terminy obowiązują w ",{"type":17,"tag":53,"props":54,"children":55},"strong",{},[56],{"type":23,"value":57},"2026 r.",{"type":17,"tag":59,"props":60,"children":62},"h2",{"id":61},"krok-1-ustal-czy-zatrudniasz-pracownika-czy-kupujesz-usługę",[63],{"type":23,"value":64},"Krok 1: Ustal, czy zatrudniasz pracownika, czy kupujesz usługę",{"type":17,"tag":29,"props":66,"children":67},{},[68,70,75],{"type":23,"value":69},"Najpierw sprawdź, czy dana osoba ma być ",{"type":17,"tag":40,"props":71,"children":72},{},[73],{"type":23,"value":74},"arbeidstaker",{"type":23,"value":76}," (pracownikiem), czy niezależnym wykonawcą prowadzącym własną działalność.",{"type":17,"tag":29,"props":78,"children":79},{},[80],{"type":23,"value":81},"W praktyce relacja wygląda jak stosunek pracy, jeżeli:",{"type":17,"tag":83,"props":84,"children":85},"ul",{},[86,92,97,102,107],{"type":17,"tag":87,"props":88,"children":89},"li",{},[90],{"type":23,"value":91},"Ty kierujesz pracą i ustalasz, jak ma być wykonana,",{"type":17,"tag":87,"props":93,"children":94},{},[95],{"type":23,"value":96},"kontrolujesz czas pracy,",{"type":17,"tag":87,"props":98,"children":99},{},[100],{"type":23,"value":101},"zapewniasz narzędzia, miejsce pracy albo materiały,",{"type":17,"tag":87,"props":103,"children":104},{},[105],{"type":23,"value":106},"osoba nie ponosi własnego ryzyka gospodarczego,",{"type":17,"tag":87,"props":108,"children":109},{},[110],{"type":23,"value":111},"wynagrodzenie przypomina pensję za czas pracy, a nie zapłatę za samodzielnie wykonaną usługę.",{"type":17,"tag":29,"props":113,"children":114},{},[115,117,122,124,136],{"type":23,"value":116},"Od ",{"type":17,"tag":53,"props":118,"children":119},{},[120],{"type":23,"value":121},"1 stycznia 2024 r.",{"type":23,"value":123}," w ",{"type":17,"tag":125,"props":126,"children":130},"a",{"href":127,"rel":128},"https://lovdata.no/dokument/NL/lov/2005-06-17-62",[129],"nofollow",[131],{"type":17,"tag":40,"props":132,"children":133},{},[134],{"type":23,"value":135},"arbeidsmiljøloven",{"type":23,"value":137}," (norweska ustawa o środowisku pracy) obowiązuje domniemanie stosunku pracy. Oznacza to, że osoba wykonująca pracę może zostać uznana za pracownika, jeśli firma nie wykaże, że jest to rzeczywiście niezależna współpraca.",{"type":17,"tag":29,"props":139,"children":140},{},[141,143],{"type":23,"value":142},"Jeżeli zastanawiasz się nad współpracą B2B zamiast zatrudnienia, przeczytaj też nasz artykuł ",{"type":17,"tag":125,"props":144,"children":146},{"href":145},"/nowosci/praca-b2b-w-norwegii",[147],{"type":23,"value":148},"Czy legalne jest założenie działalności i praca dla jednego wykonawcy w Norwegii?",{"type":17,"tag":59,"props":150,"children":152},{"id":151},"krok-2-wybierz-formę-zatrudnienia-i-sprawdź-prawo-do-pracy",[153],{"type":23,"value":154},"Krok 2: Wybierz formę zatrudnienia i sprawdź prawo do pracy",{"type":17,"tag":156,"props":157,"children":159},"h3",{"id":158},"prawidłowa-forma-zatrudnienia",[160],{"type":23,"value":161},"Prawidłowa forma zatrudnienia",{"type":17,"tag":29,"props":163,"children":164},{},[165],{"type":23,"value":166},"Podstawową formą zatrudnienia w Norwegii jest stała umowa o pracę, zwykle w pełnym wymiarze czasu pracy.",{"type":17,"tag":29,"props":168,"children":169},{},[170],{"type":23,"value":171},"Możesz zastosować:",{"type":17,"tag":173,"props":174,"children":175},"ol",{},[176,186,196,206],{"type":17,"tag":87,"props":177,"children":178},{},[179,184],{"type":17,"tag":53,"props":180,"children":181},{},[182],{"type":23,"value":183},"Stałe zatrudnienie",{"type":23,"value":185}," - standardowa i najbezpieczniejsza forma.",{"type":17,"tag":87,"props":187,"children":188},{},[189,194],{"type":17,"tag":53,"props":190,"children":191},{},[192],{"type":23,"value":193},"Niepełny etat",{"type":23,"value":195}," - dopuszczalny, ale potrzeba takiego zatrudnienia powinna być pisemnie udokumentowana.",{"type":17,"tag":87,"props":197,"children":198},{},[199,204],{"type":17,"tag":53,"props":200,"children":201},{},[202],{"type":23,"value":203},"Zatrudnienie tymczasowe",{"type":23,"value":205}," - tylko w konkretnych przypadkach, np. zastępstwo, praca sezonowa albo praca wyraźnie ograniczona czasowo.",{"type":17,"tag":87,"props":207,"children":208},{},[209,219,221,226],{"type":17,"tag":53,"props":210,"children":211},{},[212,214],{"type":23,"value":213},"Okres próbny, czyli ",{"type":17,"tag":40,"props":215,"children":216},{},[217],{"type":23,"value":218},"prøvetid",{"type":23,"value":220}," - musi być wpisany do umowy i może trwać maksymalnie ",{"type":17,"tag":53,"props":222,"children":223},{},[224],{"type":23,"value":225},"6 miesięcy",{"type":23,"value":227},". Przy umowie tymczasowej nie może przekroczyć połowy czasu trwania zatrudnienia.",{"type":17,"tag":29,"props":229,"children":230},{},[231,233,238],{"type":23,"value":232},"Ogólna możliwość zatrudnienia tymczasowego „na rok” została usunięta od ",{"type":17,"tag":53,"props":234,"children":235},{},[236],{"type":23,"value":237},"1 lipca 2022 r.",{"type":23,"value":239}," Dlatego przy pierwszym pracowniku warto szczególnie uważać na podstawę zatrudnienia tymczasowego.",{"type":17,"tag":156,"props":241,"children":243},{"id":242},"prawo-do-pracy-cudzoziemca",[244],{"type":23,"value":245},"Prawo do pracy cudzoziemca",{"type":17,"tag":29,"props":247,"children":248},{},[249,251,256,258,263],{"type":23,"value":250},"Przed zatrudnieniem cudzoziemca musisz sprawdzić, czy ma prawo pracować w Norwegii. ",{"type":17,"tag":53,"props":252,"children":253},{},[254],{"type":23,"value":255},"Skattekort nie potwierdza prawa do pracy ani pobytu",{"type":23,"value":257},". ",{"type":17,"tag":40,"props":259,"children":260},{},[261],{"type":23,"value":262},"Skattekort",{"type":23,"value":264}," (karta podatkowa) służy do potrącania podatku z wynagrodzenia.",{"type":17,"tag":29,"props":266,"children":267},{},[268],{"type":23,"value":269},"Najważniejsze zasady:",{"type":17,"tag":83,"props":271,"children":272},{},[273,278,290],{"type":17,"tag":87,"props":274,"children":275},{},[276],{"type":23,"value":277},"obywatele krajów nordyckich mogą pracować w Norwegii bez rejestracji na policji,",{"type":17,"tag":87,"props":279,"children":280},{},[281,283,288],{"type":23,"value":282},"obywatele UE/EOG mogą pracować, ale przy pobycie w Norwegii co do zasady rejestrują się na policji najpóźniej po ",{"type":17,"tag":53,"props":284,"children":285},{},[286],{"type":23,"value":287},"3 miesiącach",{"type":23,"value":289},",",{"type":17,"tag":87,"props":291,"children":292},{},[293],{"type":23,"value":294},"osoby spoza UE/EOG zwykle potrzebują odpowiedniego pozwolenia na pobyt i pracę.",{"type":17,"tag":29,"props":296,"children":297},{},[298],{"type":23,"value":299},"Zagraniczny pracownik musi mieć również norweski numer personalny, np. D-nummer - o tym przeczytasz niżej.",{"type":17,"tag":59,"props":301,"children":303},{"id":302},"krok-3-ustal-wynagrodzenie-umowę-i-czas-pracy",[304],{"type":23,"value":305},"Krok 3: Ustal wynagrodzenie, umowę i czas pracy",{"type":17,"tag":156,"props":307,"children":309},{"id":308},"wynagrodzenie-i-stawki-minimalne",[310],{"type":23,"value":311},"Wynagrodzenie i stawki minimalne",{"type":17,"tag":29,"props":313,"children":314},{},[315,317,322],{"type":23,"value":316},"W Norwegii nie ma jednej ogólnej płacy minimalnej dla wszystkich firm. Minimalne stawki obowiązują w branżach, w których układy zbiorowe zostały ",{"type":17,"tag":40,"props":318,"children":319},{},[320],{"type":23,"value":321},"allmenngjort",{"type":23,"value":323}," (powszechnie obowiązujące dla całej branży).",{"type":17,"tag":29,"props":325,"children":326},{},[327],{"type":23,"value":328},"Do branż z minimalnymi stawkami należą m.in. budownictwo, sprzątanie, hotelarstwo i gastronomia, transport towarowy, elektro, przemysł rybny, rolnictwo, przemysł stoczniowy i branża samochodowa.",{"type":17,"tag":29,"props":330,"children":331},{},[332,334,338],{"type":23,"value":333},"Wybrane minimalne stawki brutto za godzinę, aktualne w ",{"type":17,"tag":53,"props":335,"children":336},{},[337],{"type":23,"value":57},{"type":23,"value":339},":",{"type":17,"tag":341,"props":342,"children":343},"table",{},[344,369],{"type":17,"tag":345,"props":346,"children":347},"thead",{},[348],{"type":17,"tag":349,"props":350,"children":351},"tr",{},[352,358,364],{"type":17,"tag":353,"props":354,"children":355},"th",{},[356],{"type":23,"value":357},"Branża",{"type":17,"tag":353,"props":359,"children":361},{"align":360},"right",[362],{"type":23,"value":363},"Przykładowa kategoria",{"type":17,"tag":353,"props":365,"children":366},{"align":360},[367],{"type":23,"value":368},"Minimalna stawka brutto",{"type":17,"tag":370,"props":371,"children":372},"tbody",{},[373,395,415,436,457,478,499],{"type":17,"tag":349,"props":374,"children":375},{},[376,382,387],{"type":17,"tag":377,"props":378,"children":379},"td",{},[380],{"type":23,"value":381},"Budownictwo",{"type":17,"tag":377,"props":383,"children":384},{"align":360},[385],{"type":23,"value":386},"fachowiec",{"type":17,"tag":377,"props":388,"children":389},{"align":360},[390],{"type":17,"tag":53,"props":391,"children":392},{},[393],{"type":23,"value":394},"264,32 NOK/h",{"type":17,"tag":349,"props":396,"children":397},{},[398,402,407],{"type":17,"tag":377,"props":399,"children":400},{},[401],{"type":23,"value":381},{"type":17,"tag":377,"props":403,"children":404},{"align":360},[405],{"type":23,"value":406},"niewykwalifikowany bez doświadczenia",{"type":17,"tag":377,"props":408,"children":409},{"align":360},[410],{"type":17,"tag":53,"props":411,"children":412},{},[413],{"type":23,"value":414},"239,61 NOK/h",{"type":17,"tag":349,"props":416,"children":417},{},[418,423,428],{"type":17,"tag":377,"props":419,"children":420},{},[421],{"type":23,"value":422},"Elektro",{"type":17,"tag":377,"props":424,"children":425},{"align":360},[426],{"type":23,"value":427},"pracownik wykwalifikowany",{"type":17,"tag":377,"props":429,"children":430},{"align":360},[431],{"type":17,"tag":53,"props":432,"children":433},{},[434],{"type":23,"value":435},"270,45 NOK/h",{"type":17,"tag":349,"props":437,"children":438},{},[439,444,449],{"type":17,"tag":377,"props":440,"children":441},{},[442],{"type":23,"value":443},"Sprzątanie",{"type":17,"tag":377,"props":445,"children":446},{"align":360},[447],{"type":23,"value":448},"pracownik powyżej 18 lat",{"type":17,"tag":377,"props":450,"children":451},{"align":360},[452],{"type":17,"tag":53,"props":453,"children":454},{},[455],{"type":23,"value":456},"236,54 NOK/h",{"type":17,"tag":349,"props":458,"children":459},{},[460,465,470],{"type":17,"tag":377,"props":461,"children":462},{},[463],{"type":23,"value":464},"Hotelarstwo/gastronomia/catering",{"type":17,"tag":377,"props":466,"children":467},{"align":360},[468],{"type":23,"value":469},"pracownik powyżej 20 lat, stawka początkowa",{"type":17,"tag":377,"props":471,"children":472},{"align":360},[473],{"type":17,"tag":53,"props":474,"children":475},{},[476],{"type":23,"value":477},"204,79 NOK/h",{"type":17,"tag":349,"props":479,"children":480},{},[481,486,491],{"type":17,"tag":377,"props":482,"children":483},{},[484],{"type":23,"value":485},"Transport towarowy",{"type":17,"tag":377,"props":487,"children":488},{"align":360},[489],{"type":23,"value":490},"kierowca pojazdu powyżej 2,5 t",{"type":17,"tag":377,"props":492,"children":493},{"align":360},[494],{"type":17,"tag":53,"props":495,"children":496},{},[497],{"type":23,"value":498},"229,00 NOK/h",{"type":17,"tag":349,"props":500,"children":501},{},[502,507,512],{"type":17,"tag":377,"props":503,"children":504},{},[505],{"type":23,"value":506},"Branża samochodowa",{"type":17,"tag":377,"props":508,"children":509},{"align":360},[510],{"type":23,"value":511},"nowo wykwalifikowany fachowiec",{"type":17,"tag":377,"props":513,"children":514},{"align":360},[515],{"type":17,"tag":53,"props":516,"children":517},{},[518],{"type":23,"value":519},"223,50 NOK/h",{"type":17,"tag":29,"props":521,"children":522},{},[523,525,531,533,539],{"type":23,"value":524},"Jeżeli działasz w budownictwie albo sprzątaniu, sprawdź również dodatkowe obowiązki branżowe: ",{"type":17,"tag":125,"props":526,"children":528},{"href":527},"/nowosci/firma-budowlana",[529],{"type":23,"value":530},"Jakie mam obowiązki w firmie budowlanej w Norwegii?",{"type":23,"value":532}," oraz ",{"type":17,"tag":125,"props":534,"children":536},{"href":535},"/nowosci/firma-sprzatajaca",[537],{"type":23,"value":538},"Firma sprzątająca w Norwegii - obowiązki przedsiębiorcy",{"type":23,"value":540},".",{"type":17,"tag":156,"props":542,"children":544},{"id":543},"pisemna-umowa-o-pracę",[545],{"type":23,"value":546},"Pisemna umowa o pracę",{"type":17,"tag":29,"props":548,"children":549},{},[550],{"type":23,"value":551},"Każdy pracownik musi mieć pisemną umowę o pracę, niezależnie od wymiaru etatu i długości zatrudnienia. Obowiązek przygotowania umowy ma pracodawca.",{"type":17,"tag":29,"props":553,"children":554},{},[555],{"type":23,"value":556},"Terminy są konkretne:",{"type":17,"tag":83,"props":558,"children":559},{},[560,571],{"type":17,"tag":87,"props":561,"children":562},{},[563,565,570],{"type":23,"value":564},"jeśli zatrudnienie trwa dłużej niż 1 miesiąc, umowa musi być gotowa jak najszybciej, najpóźniej ",{"type":17,"tag":53,"props":566,"children":567},{},[568],{"type":23,"value":569},"7 dni po rozpoczęciu pracy",{"type":23,"value":289},{"type":17,"tag":87,"props":572,"children":573},{},[574,576,581],{"type":23,"value":575},"jeśli zatrudnienie trwa do 1 miesiąca albo pracownik jest wynajmowany dalej, umowa musi być gotowa ",{"type":17,"tag":53,"props":577,"children":578},{},[579],{"type":23,"value":580},"najpóźniej w dniu rozpoczęcia pracy",{"type":23,"value":540},{"type":17,"tag":29,"props":583,"children":584},{},[585],{"type":23,"value":586},"Umowa powinna zawierać m.in.:",{"type":17,"tag":83,"props":588,"children":589},{},[590,595,600,605,610,615,620,625,630,635,640,652],{"type":17,"tag":87,"props":591,"children":592},{},[593],{"type":23,"value":594},"dane pracodawcy, w tym nazwę i numer organizacyjny,",{"type":17,"tag":87,"props":596,"children":597},{},[598],{"type":23,"value":599},"dane pracownika,",{"type":17,"tag":87,"props":601,"children":602},{},[603],{"type":23,"value":604},"miejsce pracy,",{"type":17,"tag":87,"props":606,"children":607},{},[608],{"type":23,"value":609},"stanowisko i opis pracy,",{"type":17,"tag":87,"props":611,"children":612},{},[613],{"type":23,"value":614},"datę rozpoczęcia,",{"type":17,"tag":87,"props":616,"children":617},{},[618],{"type":23,"value":619},"informację, czy zatrudnienie jest stałe czy tymczasowe,",{"type":17,"tag":87,"props":621,"children":622},{},[623],{"type":23,"value":624},"ewentualny okres próbny,",{"type":17,"tag":87,"props":626,"children":627},{},[628],{"type":23,"value":629},"dzienny i tygodniowy czas pracy,",{"type":17,"tag":87,"props":631,"children":632},{},[633],{"type":23,"value":634},"przerwy,",{"type":17,"tag":87,"props":636,"children":637},{},[638],{"type":23,"value":639},"wynagrodzenie, dodatki i sposób wypłaty,",{"type":17,"tag":87,"props":641,"children":642},{},[643,645,650],{"type":23,"value":644},"urlop i ",{"type":17,"tag":40,"props":646,"children":647},{},[648],{"type":23,"value":649},"feriepenger",{"type":23,"value":651}," (wynagrodzenie urlopowe naliczane od pensji),",{"type":17,"tag":87,"props":653,"children":654},{},[655],{"type":23,"value":656},"zasady wypowiedzenia.",{"type":17,"tag":29,"props":658,"children":659},{},[660,662,668],{"type":23,"value":661},"Szerzej omawiamy ten temat w artykule ",{"type":17,"tag":125,"props":663,"children":665},{"href":664},"/nowosci/umowa-o-prace-norwegia",[666],{"type":23,"value":667},"Umowa o pracę w Norwegii - poznaj prawa i obowiązki pracodawcy i pracownika",{"type":23,"value":540},{"type":17,"tag":156,"props":670,"children":672},{"id":671},"czas-pracy-przerwy-i-ewidencja-godzin",[673],{"type":23,"value":674},"Czas pracy, przerwy i ewidencja godzin",{"type":17,"tag":29,"props":676,"children":677},{},[678],{"type":23,"value":679},"Zwykłe maksymalne limity czasu pracy według norweskich przepisów to:",{"type":17,"tag":83,"props":681,"children":682},{},[683,692],{"type":17,"tag":87,"props":684,"children":685},{},[686,691],{"type":17,"tag":53,"props":687,"children":688},{},[689],{"type":23,"value":690},"9 godzin w ciągu 24 godzin",{"type":23,"value":289},{"type":17,"tag":87,"props":693,"children":694},{},[695,700],{"type":17,"tag":53,"props":696,"children":697},{},[698],{"type":23,"value":699},"40 godzin w ciągu 7 dni",{"type":23,"value":540},{"type":17,"tag":29,"props":702,"children":703},{},[704,706,711],{"type":23,"value":705},"W wielu firmach spotkasz ",{"type":17,"tag":53,"props":707,"children":708},{},[709],{"type":23,"value":710},"37,5 godziny tygodniowo",{"type":23,"value":712},", ale wynika to zwykle z umowy lub układu zbiorowego, a nie z ogólnego maksimum ustawowego.",{"type":17,"tag":29,"props":714,"children":715},{},[716],{"type":23,"value":717},"Przerwy:",{"type":17,"tag":83,"props":719,"children":720},{},[721,733,744],{"type":17,"tag":87,"props":722,"children":723},{},[724,726,731],{"type":23,"value":725},"przy pracy ponad ",{"type":17,"tag":53,"props":727,"children":728},{},[729],{"type":23,"value":730},"5,5 godziny",{"type":23,"value":732}," dziennie pracownik musi mieć przerwę,",{"type":17,"tag":87,"props":734,"children":735},{},[736,738,743],{"type":23,"value":737},"przy dniu pracy powyżej 5,5 godziny, ale poniżej 8 godzin, przerwa powinna wynosić co najmniej ",{"type":17,"tag":53,"props":739,"children":740},{},[741],{"type":23,"value":742},"20 minut",{"type":23,"value":289},{"type":17,"tag":87,"props":745,"children":746},{},[747,749,754],{"type":23,"value":748},"przy pracy 8 godzin lub więcej przerwy powinny wynosić łącznie co najmniej ",{"type":17,"tag":53,"props":750,"children":751},{},[752],{"type":23,"value":753},"30 minut",{"type":23,"value":540},{"type":17,"tag":29,"props":756,"children":757},{},[758,760,765],{"type":23,"value":759},"Nadgodziny można stosować tylko przy szczególnej i czasowo ograniczonej potrzebie. Dodatek za nadgodziny wynosi co najmniej ",{"type":17,"tag":53,"props":761,"children":762},{},[763],{"type":23,"value":764},"40%",{"type":23,"value":766}," uzgodnionej stawki godzinowej.",{"type":17,"tag":29,"props":768,"children":769},{},[770,772,778],{"type":23,"value":771},"Prowadź aktualną ewidencję rzeczywistego czasu pracy. W praktyce oznacza to zapis godzin rozpoczęcia, zakończenia i przerw. Więcej o tym piszemy w artykule ",{"type":17,"tag":125,"props":773,"children":775},{"href":774},"/nowosci/lista-obecnosci-w-firmie-wymogi",[776],{"type":23,"value":777},"Lista obecności w firmie - wymogi",{"type":23,"value":540},{"type":17,"tag":59,"props":780,"children":782},{"id":781},"krok-4-skonfiguruj-płace-podatek-i-raportowanie-do-urzędu",[783],{"type":23,"value":784},"Krok 4: Skonfiguruj płace, podatek i raportowanie do urzędu",{"type":17,"tag":156,"props":786,"children":788},{"id":787},"dane-pracownika-i-skattekort",[789],{"type":23,"value":790},"Dane pracownika i skattekort",{"type":17,"tag":29,"props":792,"children":793},{},[794],{"type":23,"value":795},"Przed pierwszą wypłatą potrzebujesz danych do listy płac, m.in.:",{"type":17,"tag":83,"props":797,"children":798},{},[799,804,809,814,819,824,829,834],{"type":17,"tag":87,"props":800,"children":801},{},[802],{"type":23,"value":803},"imienia i nazwiska,",{"type":17,"tag":87,"props":805,"children":806},{},[807],{"type":23,"value":808},"norweskiego numeru personalnego albo D-nummer,",{"type":17,"tag":87,"props":810,"children":811},{},[812],{"type":23,"value":813},"adresu,",{"type":17,"tag":87,"props":815,"children":816},{},[817],{"type":23,"value":818},"numeru konta bankowego,",{"type":17,"tag":87,"props":820,"children":821},{},[822],{"type":23,"value":823},"daty rozpoczęcia pracy,",{"type":17,"tag":87,"props":825,"children":826},{},[827],{"type":23,"value":828},"wymiaru etatu,",{"type":17,"tag":87,"props":830,"children":831},{},[832],{"type":23,"value":833},"stawki wynagrodzenia,",{"type":17,"tag":87,"props":835,"children":836},{},[837],{"type":23,"value":838},"informacji o stanowisku i miejscu pracy.",{"type":17,"tag":29,"props":840,"children":841},{},[842,844,849],{"type":23,"value":843},"Następnie pobierasz elektroniczny skattekort pracownika i dokonujesz ",{"type":17,"tag":40,"props":845,"children":846},{},[847],{"type":23,"value":848},"forskuddstrekk",{"type":23,"value":850}," (zaliczki na podatek potrącanej z wynagrodzenia). Zaliczkę tę potrącasz przed wypłatą pensji.",{"type":17,"tag":29,"props":852,"children":853},{},[854,855,860,862,867,869,874],{"type":23,"value":116},{"type":17,"tag":53,"props":856,"children":857},{},[858],{"type":23,"value":859},"1 stycznia 2026 r.",{"type":23,"value":861}," zniesiono obowiązek posiadania osobnego ",{"type":17,"tag":40,"props":863,"children":864},{},[865],{"type":23,"value":866},"skattetrekkskonto",{"type":23,"value":868}," (konta do przechowywania potrąconego podatku). W 2026 r. forskuddstrekk wpłacasz do Skatteetaten najpóźniej ",{"type":17,"tag":53,"props":870,"children":871},{},[872],{"type":23,"value":873},"pierwszego dnia roboczego po wypłacie wynagrodzenia i potrąceniu podatku",{"type":23,"value":540},{"type":17,"tag":29,"props":876,"children":877},{},[878,880,887,889,896],{"type":23,"value":879},"Do obsługi płac warto używać systemu księgowego (np. ",{"type":17,"tag":125,"props":881,"children":884},{"href":882,"rel":883},"https://efirma.no/",[129],[885],{"type":23,"value":886},"Efirma.no",{"type":23,"value":888},") albo zlecić obsługę księgową biuru rachunkowemu (np. ",{"type":17,"tag":125,"props":890,"children":893},{"href":891,"rel":892},"https://efirmaregnskap.no/",[129],[894],{"type":23,"value":895},"Efirma Regnskap AS",{"type":23,"value":897},"). Przy pierwszym pracowniku błędy w podatku, a-meldingu lub arbeidsgiveravgift szybko generują korekty.",{"type":17,"tag":156,"props":899,"children":901},{"id":900},"a-melding-i-rejestracja-w-aa-registeret",[902],{"type":23,"value":903},"A-melding i rejestracja w Aa-registeret",{"type":17,"tag":29,"props":905,"children":906},{},[907,912,914,919],{"type":17,"tag":40,"props":908,"children":909},{},[910],{"type":23,"value":911},"A-melding",{"type":23,"value":913}," to miesięczny raport o zatrudnieniu, wynagrodzeniu, potrąconym podatku i składce pracodawcy. Przez ten raport zgłaszasz pracownika do ",{"type":17,"tag":40,"props":915,"children":916},{},[917],{"type":23,"value":918},"Aa-registeret",{"type":23,"value":920}," (rejestru stosunków pracy).",{"type":17,"tag":29,"props":922,"children":923},{},[924,926,931],{"type":23,"value":925},"Termin złożenia a-meldingu to ",{"type":17,"tag":53,"props":927,"children":928},{},[929],{"type":23,"value":930},"5. dzień miesiąca",{"type":23,"value":932}," po miesiącu zatrudnienia lub wypłaty. Jeżeli 5. dzień wypada w weekend albo święto, termin przesuwa się na pierwszy kolejny dzień roboczy.",{"type":17,"tag":29,"props":934,"children":935},{},[936],{"type":23,"value":937},"Po złożeniu pierwszego a-meldingu:",{"type":17,"tag":83,"props":939,"children":940},{},[941,946,951],{"type":17,"tag":87,"props":942,"children":943},{},[944],{"type":23,"value":945},"firma zostaje automatycznie zarejestrowana jako pracodawca,",{"type":17,"tag":87,"props":947,"children":948},{},[949],{"type":23,"value":950},"pracownik zostaje zarejestrowany jako zatrudniony w firmie,",{"type":17,"tag":87,"props":952,"children":953},{},[954],{"type":23,"value":955},"raportujesz dochód, potrącony podatek i dane o stosunku pracy.",{"type":17,"tag":29,"props":957,"children":958},{},[959],{"type":23,"value":960},"A-melding składasz co miesiąc aż do miesiąca zakończenia stosunku pracy. Jeśli pracownik nadal jest zatrudniony, a w danym miesiącu nie było wypłaty, a-melding nadal może być wymagany.",{"type":17,"tag":29,"props":962,"children":963},{},[964,966,971],{"type":23,"value":965},"Przy pracowniku raportowanym w a-meldingu używa się numeru organizacyjnego jednostki głównej oraz numeru ",{"type":17,"tag":40,"props":967,"children":968},{},[969],{"type":23,"value":970},"underenhet",{"type":23,"value":972}," (podjednostki przypisanej do miejsca pracy pracownika), jeśli firma ma taką strukturę.",{"type":17,"tag":156,"props":974,"children":976},{"id":975},"arbeidsgiveravgift",[977],{"type":23,"value":978},"Arbeidsgiveravgift",{"type":17,"tag":29,"props":980,"children":981},{},[982,986],{"type":17,"tag":40,"props":983,"children":984},{},[985],{"type":23,"value":978},{"type":23,"value":987}," to składka pracodawcy naliczana od wynagrodzeń i niektórych świadczeń pracowniczych. To dodatkowy koszt pracodawcy ponad pensję brutto.",{"type":17,"tag":29,"props":989,"children":990},{},[991,993,997],{"type":23,"value":992},"Stawka zależy głównie od strefy geograficznej firmy. W ",{"type":17,"tag":53,"props":994,"children":995},{},[996],{"type":23,"value":57},{"type":23,"value":998}," standardowe stawki wynoszą:",{"type":17,"tag":341,"props":1000,"children":1001},{},[1002,1018],{"type":17,"tag":345,"props":1003,"children":1004},{},[1005],{"type":17,"tag":349,"props":1006,"children":1007},{},[1008,1013],{"type":17,"tag":353,"props":1009,"children":1010},{},[1011],{"type":23,"value":1012},"Strefa",{"type":17,"tag":353,"props":1014,"children":1015},{"align":360},[1016],{"type":23,"value":1017},"Stawka arbeidsgiveravgift w 2026 r.",{"type":17,"tag":370,"props":1019,"children":1020},{},[1021,1037,1061,1076,1092,1108,1124],{"type":17,"tag":349,"props":1022,"children":1023},{},[1024,1029],{"type":17,"tag":377,"props":1025,"children":1026},{},[1027],{"type":23,"value":1028},"I",{"type":17,"tag":377,"props":1030,"children":1031},{"align":360},[1032],{"type":17,"tag":53,"props":1033,"children":1034},{},[1035],{"type":23,"value":1036},"14,1%",{"type":17,"tag":349,"props":1038,"children":1039},{},[1040,1045],{"type":17,"tag":377,"props":1041,"children":1042},{},[1043],{"type":23,"value":1044},"Ia",{"type":17,"tag":377,"props":1046,"children":1047},{"align":360},[1048,1052,1054,1059],{"type":17,"tag":53,"props":1049,"children":1050},{},[1051],{"type":23,"value":1036},{"type":23,"value":1053},", z możliwością ",{"type":17,"tag":53,"props":1055,"children":1056},{},[1057],{"type":23,"value":1058},"10,6%",{"type":23,"value":1060}," do limitu fribeløp",{"type":17,"tag":349,"props":1062,"children":1063},{},[1064,1069],{"type":17,"tag":377,"props":1065,"children":1066},{},[1067],{"type":23,"value":1068},"II",{"type":17,"tag":377,"props":1070,"children":1071},{"align":360},[1072],{"type":17,"tag":53,"props":1073,"children":1074},{},[1075],{"type":23,"value":1058},{"type":17,"tag":349,"props":1077,"children":1078},{},[1079,1084],{"type":17,"tag":377,"props":1080,"children":1081},{},[1082],{"type":23,"value":1083},"III",{"type":17,"tag":377,"props":1085,"children":1086},{"align":360},[1087],{"type":17,"tag":53,"props":1088,"children":1089},{},[1090],{"type":23,"value":1091},"6,4%",{"type":17,"tag":349,"props":1093,"children":1094},{},[1095,1100],{"type":17,"tag":377,"props":1096,"children":1097},{},[1098],{"type":23,"value":1099},"IV",{"type":17,"tag":377,"props":1101,"children":1102},{"align":360},[1103],{"type":17,"tag":53,"props":1104,"children":1105},{},[1106],{"type":23,"value":1107},"5,1%",{"type":17,"tag":349,"props":1109,"children":1110},{},[1111,1116],{"type":17,"tag":377,"props":1112,"children":1113},{},[1114],{"type":23,"value":1115},"IVa",{"type":17,"tag":377,"props":1117,"children":1118},{"align":360},[1119],{"type":17,"tag":53,"props":1120,"children":1121},{},[1122],{"type":23,"value":1123},"7,9%",{"type":17,"tag":349,"props":1125,"children":1126},{},[1127,1132],{"type":17,"tag":377,"props":1128,"children":1129},{},[1130],{"type":23,"value":1131},"V",{"type":17,"tag":377,"props":1133,"children":1134},{"align":360},[1135],{"type":17,"tag":53,"props":1136,"children":1137},{},[1138],{"type":23,"value":1139},"0%",{"type":17,"tag":29,"props":1141,"children":1142},{},[1143,1145,1150,1152,1157],{"type":23,"value":1144},"Dla strefy Ia ",{"type":17,"tag":40,"props":1146,"children":1147},{},[1148],{"type":23,"value":1149},"fribeløp",{"type":23,"value":1151}," (kwota, do której można stosować obniżoną stawkę) wynosi w ",{"type":17,"tag":53,"props":1153,"children":1154},{},[1155],{"type":23,"value":1156},"2026 r. 850 000 NOK",{"type":23,"value":1158}," na przedsiębiorstwo.",{"type":17,"tag":29,"props":1160,"children":1161},{},[1162,1164,1169,1171,1176],{"type":23,"value":1163},"Arbeidsgiveravgift raportujesz miesięcznie w a-meldingu, ale płacisz zbiorczo co dwa miesiące. Pierwszy termin płatności w roku to ",{"type":17,"tag":53,"props":1165,"children":1166},{},[1167],{"type":23,"value":1168},"15 marca",{"type":23,"value":1170},", a kolejne przypadają ",{"type":17,"tag":53,"props":1172,"children":1173},{},[1174],{"type":23,"value":1175},"15. dnia co drugi miesiąc",{"type":23,"value":540},{"type":17,"tag":59,"props":1178,"children":1180},{"id":1179},"krok-5-nalicz-urlop-emeryturę-i-ubezpieczenie",[1181],{"type":23,"value":1182},"Krok 5: Nalicz urlop, emeryturę i ubezpieczenie",{"type":17,"tag":156,"props":1184,"children":1186},{"id":1185},"feriepenger-i-urlop",[1187],{"type":23,"value":1188},"Feriepenger i urlop",{"type":17,"tag":29,"props":1190,"children":1191},{},[1192,1194,1199],{"type":23,"value":1193},"Każdy pracownik ma prawo do co najmniej ",{"type":17,"tag":53,"props":1195,"children":1196},{},[1197],{"type":23,"value":1198},"25 dni roboczych urlopu",{"type":23,"value":1200}," rocznie. W norweskim rozumieniu sobota jest dniem roboczym, więc odpowiada to zwykle 4 tygodniom i 1 dniowi.",{"type":17,"tag":29,"props":1202,"children":1203},{},[1204],{"type":23,"value":1205},"Minimalna ustawowa stawka feriepenger wynosi:",{"type":17,"tag":341,"props":1207,"children":1208},{},[1209,1225],{"type":17,"tag":345,"props":1210,"children":1211},{},[1212],{"type":17,"tag":349,"props":1213,"children":1214},{},[1215,1220],{"type":17,"tag":353,"props":1216,"children":1217},{},[1218],{"type":23,"value":1219},"Pracownik",{"type":17,"tag":353,"props":1221,"children":1222},{"align":360},[1223],{"type":23,"value":1224},"Minimalna stawka feriepenger",{"type":17,"tag":370,"props":1226,"children":1227},{},[1228,1246,1262,1280],{"type":17,"tag":349,"props":1229,"children":1230},{},[1231,1236],{"type":17,"tag":377,"props":1232,"children":1233},{},[1234],{"type":23,"value":1235},"Standardowo",{"type":17,"tag":377,"props":1237,"children":1238},{"align":360},[1239,1244],{"type":17,"tag":53,"props":1240,"children":1241},{},[1242],{"type":23,"value":1243},"10,2%",{"type":23,"value":1245}," podstawy feriepenger",{"type":17,"tag":349,"props":1247,"children":1248},{},[1249,1254],{"type":17,"tag":377,"props":1250,"children":1251},{},[1252],{"type":23,"value":1253},"Pracownik, który kończy 60 lat w roku urlopowym",{"type":17,"tag":377,"props":1255,"children":1256},{"align":360},[1257],{"type":17,"tag":53,"props":1258,"children":1259},{},[1260],{"type":23,"value":1261},"12,5%",{"type":17,"tag":349,"props":1263,"children":1264},{},[1265,1270],{"type":17,"tag":377,"props":1266,"children":1267},{},[1268],{"type":23,"value":1269},"Przy 5 tygodniach urlopu z tariffavtale",{"type":17,"tag":377,"props":1271,"children":1272},{"align":360},[1273,1275],{"type":23,"value":1274},"zwykle ",{"type":17,"tag":53,"props":1276,"children":1277},{},[1278],{"type":23,"value":1279},"12%",{"type":17,"tag":349,"props":1281,"children":1282},{},[1283,1288],{"type":17,"tag":377,"props":1284,"children":1285},{},[1286],{"type":23,"value":1287},"Przy 5 tygodniach urlopu i wieku powyżej 60 lat",{"type":17,"tag":377,"props":1289,"children":1290},{"align":360},[1291,1292],{"type":23,"value":1274},{"type":17,"tag":53,"props":1293,"children":1294},{},[1295],{"type":23,"value":1296},"14,3%",{"type":17,"tag":29,"props":1298,"children":1299},{},[1300,1305],{"type":17,"tag":40,"props":1301,"children":1302},{},[1303],{"type":23,"value":1304},"Feriepenger",{"type":23,"value":1306}," nalicza się od wynagrodzenia wypłaconego w roku nabywania prawa. Nie nalicza się ich np. od zwrotu kosztów podróży, wyżywienia czy zakwaterowania.",{"type":17,"tag":29,"props":1308,"children":1309},{},[1310,1312,1318],{"type":23,"value":1311},"Więcej praktycznych zasad znajdziesz w artykule ",{"type":17,"tag":125,"props":1313,"children":1315},{"href":1314},"/nowosci/ferie-i-feriepenger",[1316],{"type":23,"value":1317},"Ferie i feriepenger od strony pracodawcy - jakie mamy obowiązki?",{"type":23,"value":540},{"type":17,"tag":156,"props":1320,"children":1322},{"id":1321},"obowiązek-otp",[1323],{"type":23,"value":1324},"Obowiązek OTP",{"type":17,"tag":29,"props":1326,"children":1327},{},[1328,1333,1335,1340],{"type":17,"tag":40,"props":1329,"children":1330},{},[1331],{"type":23,"value":1332},"Obligatorisk tjenestepensjon",{"type":23,"value":1334},", czyli OTP, to obowiązkowa emerytura pracownicza w prywatnych firmach. Minimalna składka wynosi co najmniej ",{"type":17,"tag":53,"props":1336,"children":1337},{},[1338],{"type":23,"value":1339},"2% wynagrodzenia pracownika",{"type":23,"value":540},{"type":17,"tag":29,"props":1342,"children":1343},{},[1344],{"type":23,"value":1345},"Firma musi mieć OTP, jeżeli spełnia co najmniej jeden z warunków:",{"type":17,"tag":83,"props":1347,"children":1348},{},[1349,1361,1372],{"type":17,"tag":87,"props":1350,"children":1351},{},[1352,1354,1359],{"type":23,"value":1353},"ma co najmniej jednego pracownika bez udziałów właścicielskich, którego czas pracy i wynagrodzenie odpowiadają co najmniej ",{"type":17,"tag":53,"props":1355,"children":1356},{},[1357],{"type":23,"value":1358},"75%",{"type":23,"value":1360}," pełnego etatu,",{"type":17,"tag":87,"props":1362,"children":1363},{},[1364,1366,1370],{"type":23,"value":1365},"ma co najmniej dwie osoby, z których każda ma czas pracy i wynagrodzenie odpowiadające co najmniej ",{"type":17,"tag":53,"props":1367,"children":1368},{},[1369],{"type":23,"value":1358},{"type":23,"value":1371}," pełnego etatu, a co najmniej jedna ma udział właścicielski,",{"type":17,"tag":87,"props":1373,"children":1374},{},[1375,1377,1382,1384,1389],{"type":23,"value":1376},"ma osoby, z których każda ma czas pracy i wynagrodzenie odpowiadające co najmniej ",{"type":17,"tag":53,"props":1378,"children":1379},{},[1380],{"type":23,"value":1381},"20%",{"type":23,"value":1383}," pełnego etatu, a łącznie pracują co najmniej jak ",{"type":17,"tag":53,"props":1385,"children":1386},{},[1387],{"type":23,"value":1388},"2 pełne etaty",{"type":23,"value":540},{"type":17,"tag":29,"props":1391,"children":1392},{},[1393],{"type":23,"value":1394},"Jeżeli firma jest objęta obowiązkiem OTP, zgłaszasz pracowników od pierwszego dnia pracy, jeśli spełniają warunki członkostwa. Numer organizacyjny instytucji emerytalnej raportujesz w a-meldingu od miesiąca wejścia umowy w życie.",{"type":17,"tag":156,"props":1396,"children":1398},{"id":1397},"yrkesskadeforsikring",[1399],{"type":23,"value":1400},"Yrkesskadeforsikring",{"type":17,"tag":29,"props":1402,"children":1403},{},[1404,1406,1410,1412,1422],{"type":23,"value":1405},"Każdy pracodawca musi wykupić ",{"type":17,"tag":40,"props":1407,"children":1408},{},[1409],{"type":23,"value":1397},{"type":23,"value":1411}," (ubezpieczenie od wypadków i chorób zawodowych) dla pracowników. Obowiązek wynika z ",{"type":17,"tag":125,"props":1413,"children":1416},{"href":1414,"rel":1415},"https://lovdata.no/dokument/NL/lov/1989-06-16-65",[129],[1417],{"type":17,"tag":40,"props":1418,"children":1419},{},[1420],{"type":23,"value":1421},"yrkesskadeforsikringsloven",{"type":23,"value":540},{"type":17,"tag":29,"props":1424,"children":1425},{},[1426],{"type":23,"value":1427},"Ubezpieczenie kupujesz u prywatnego ubezpieczyciela. Składka jest kosztem firmowym. Od składki na yrkesskadeforsikring nie nalicza się arbeidsgiveravgift.",{"type":17,"tag":59,"props":1429,"children":1431},{"id":1430},"krok-6-zadbaj-o-hms-różnice-enkas-i-obowiązki-roczne",[1432],{"type":23,"value":1433},"Krok 6: Zadbaj o HMS, różnice ENK/AS i obowiązki roczne",{"type":17,"tag":156,"props":1435,"children":1437},{"id":1436},"hms-internkontroll-i-procedury-chorobowe",[1438],{"type":23,"value":1439},"HMS, internkontroll i procedury chorobowe",{"type":17,"tag":29,"props":1441,"children":1442},{},[1443,1448,1450,1455],{"type":17,"tag":40,"props":1444,"children":1445},{},[1446],{"type":23,"value":1447},"HMS",{"type":23,"value":1449}," (norweskie BHP) oraz ",{"type":17,"tag":40,"props":1451,"children":1452},{},[1453],{"type":23,"value":1454},"internkontroll",{"type":23,"value":1456}," (wewnętrzny system kontroli bezpieczeństwa i organizacji pracy) obowiązują od pierwszego pracownika. Zakres dokumentacji zależy od ryzyka i rodzaju działalności.",{"type":17,"tag":29,"props":1458,"children":1459},{},[1460],{"type":23,"value":1461},"Przy pierwszym pracowniku przygotuj co najmniej:",{"type":17,"tag":83,"props":1463,"children":1464},{},[1465,1470,1475,1480,1485],{"type":17,"tag":87,"props":1466,"children":1467},{},[1468],{"type":23,"value":1469},"ocenę ryzyka na stanowisku pracy,",{"type":17,"tag":87,"props":1471,"children":1472},{},[1473],{"type":23,"value":1474},"podstawowe procedury BHP,",{"type":17,"tag":87,"props":1476,"children":1477},{},[1478],{"type":23,"value":1479},"zasady zgłaszania wypadków i nieprawidłowości,",{"type":17,"tag":87,"props":1481,"children":1482},{},[1483],{"type":23,"value":1484},"ewidencję czasu pracy,",{"type":17,"tag":87,"props":1486,"children":1487},{},[1488],{"type":23,"value":1489},"informację, kto odpowiada za sprawy HMS.",{"type":17,"tag":29,"props":1491,"children":1492},{},[1493,1495,1500,1502,1507,1509,1514],{"type":23,"value":1494},"Przy ",{"type":17,"tag":53,"props":1496,"children":1497},{},[1498],{"type":23,"value":1499},"1-4 pracownikach",{"type":23,"value":1501}," można pisemnie ustalić inną organizację pracy ochronnej niż ",{"type":17,"tag":40,"props":1503,"children":1504},{},[1505],{"type":23,"value":1506},"verneombud",{"type":23,"value":1508}," (przedstawiciel ds. BHP). Od ",{"type":17,"tag":53,"props":1510,"children":1511},{},[1512],{"type":23,"value":1513},"5 pracowników",{"type":23,"value":1515}," firma musi mieć co najmniej jedno verneombud.",{"type":17,"tag":29,"props":1517,"children":1518},{},[1519,1521,1526,1528,1533,1535,1540],{"type":23,"value":1520},"Przy chorobie pracownika pracodawca wypłaca ",{"type":17,"tag":40,"props":1522,"children":1523},{},[1524],{"type":23,"value":1525},"sykepenger",{"type":23,"value":1527}," (zasiłek chorobowy) w okresie pracodawcy, czyli co do zasady przez maksymalnie ",{"type":17,"tag":53,"props":1529,"children":1530},{},[1531],{"type":23,"value":1532},"16 dni kalendarzowych",{"type":23,"value":1534}," ciągłej nieobecności chorobowej. Po tym okresie sprawę przejmuje NAV, ale pracodawca musi wysłać ",{"type":17,"tag":40,"props":1536,"children":1537},{},[1538],{"type":23,"value":1539},"inntektsmelding",{"type":23,"value":1541}," (informację o dochodzie potrzebną do obliczenia świadczenia).",{"type":17,"tag":156,"props":1543,"children":1545},{"id":1544},"różnice-między-enk-i-as",[1546],{"type":23,"value":1547},"Różnice między ENK i AS",{"type":17,"tag":29,"props":1549,"children":1550},{},[1551,1553,1558],{"type":23,"value":1552},"W ",{"type":17,"tag":53,"props":1554,"children":1555},{},[1556],{"type":23,"value":1557},"ENK",{"type":23,"value":1559}," właściciel nie zatrudnia samego siebie jako pracownika. Obowiązki pracodawcy pojawiają się, gdy zatrudniasz inną osobę.",{"type":17,"tag":29,"props":1561,"children":1562},{},[1563,1564,1569],{"type":23,"value":1552},{"type":17,"tag":53,"props":1565,"children":1566},{},[1567],{"type":23,"value":1568},"AS",{"type":23,"value":1570}," właściciel może być pracownikiem własnej spółki, jeśli rzeczywiście pobiera wynagrodzenie, jest zgłoszony jako pracownik, a spółka raportuje pensję przez a-melding i płaci arbeidsgiveravgift. Samo posiadanie udziałów albo funkcja w zarządzie nie tworzy statusu pracownika.",{"type":17,"tag":156,"props":1572,"children":1574},{"id":1573},"roczne-zestawienie-dla-pracownika",[1575],{"type":23,"value":1576},"Roczne zestawienie dla pracownika",{"type":17,"tag":29,"props":1578,"children":1579},{},[1580,1582,1587],{"type":23,"value":1581},"Po zakończeniu roku przekazujesz pracownikowi roczne zestawienie raportowanych danych najpóźniej ",{"type":17,"tag":53,"props":1583,"children":1584},{},[1585],{"type":23,"value":1586},"1 lutego",{"type":23,"value":1588}," następnego roku.",{"type":17,"tag":29,"props":1590,"children":1591},{},[1592],{"type":23,"value":1593},"Zestawienie powinno obejmować m.in.:",{"type":17,"tag":83,"props":1595,"children":1596},{},[1597,1602,1607,1612],{"type":17,"tag":87,"props":1598,"children":1599},{},[1600],{"type":23,"value":1601},"dochody raportowane w a-meldingu,",{"type":17,"tag":87,"props":1603,"children":1604},{},[1605],{"type":23,"value":1606},"potrącony forskuddstrekk,",{"type":17,"tag":87,"props":1608,"children":1609},{},[1610],{"type":23,"value":1611},"podstawę feriepenger,",{"type":17,"tag":87,"props":1613,"children":1614},{},[1615],{"type":23,"value":1616},"numer pracownika używany w systemach pracodawcy.",{"type":17,"tag":59,"props":1618,"children":1620},{"id":1619},"ile-kosztuje-cię-pracownik",[1621],{"type":23,"value":1622},"Ile kosztuje Cię pracownik?",{"type":17,"tag":29,"props":1624,"children":1625},{},[1626,1628],{"type":23,"value":1627},"Pensja brutto to tylko część rachunku. Realny koszt pracodawcy powiększają arbeidsgiveravgift, feriepenger i składka OTP. Przesuń suwak wynagrodzenia, żeby zobaczyć szacunkowy pełny koszt zatrudnienia w ",{"type":17,"tag":53,"props":1629,"children":1630},{},[1631],{"type":23,"value":57},{"type":17,"tag":1633,"props":1634,"children":1635},"employee-cost-calculator",{},[],{"type":17,"tag":59,"props":1637,"children":1639},{"id":1638},"najczęstsze-pytania",[1640],{"type":23,"value":1641},"Najczęstsze pytania",{"type":17,"tag":156,"props":1643,"children":1645},{"id":1644},"czy-muszę-rejestrować-firmę-jako-pracodawcę-przed-zatrudnieniem",[1646],{"type":23,"value":1647},"Czy muszę rejestrować firmę jako pracodawcę przed zatrudnieniem?",{"type":17,"tag":29,"props":1649,"children":1650},{},[1651],{"type":23,"value":1652},"Nie robisz osobnej rejestracji z wyprzedzeniem. Po wysłaniu pierwszego a-meldingu firma zostaje automatycznie zarejestrowana jako pracodawca, a pracownik trafia do Aa-registeret.",{"type":17,"tag":156,"props":1654,"children":1656},{"id":1655},"czy-mogę-zatrudnić-pierwszego-pracownika-na-umowę-tymczasową",[1657],{"type":23,"value":1658},"Czy mogę zatrudnić pierwszego pracownika na umowę tymczasową?",{"type":17,"tag":29,"props":1660,"children":1661},{},[1662],{"type":23,"value":1663},"Tak, ale tylko gdy masz konkretną podstawę, np. zastępstwo, sezon albo pracę wyraźnie ograniczoną czasowo. Stałe zapotrzebowanie na pracę powinno być obsłużone stałym zatrudnieniem.",{"type":17,"tag":156,"props":1665,"children":1667},{"id":1666},"kiedy-płacę-podatek-potrącony-z-pensji",[1668],{"type":23,"value":1669},"Kiedy płacę podatek potrącony z pensji?",{"type":17,"tag":29,"props":1671,"children":1672},{},[1673,1675,1679],{"type":23,"value":1674},"W 2026 r. forskuddstrekk wpłacasz do Skatteetaten najpóźniej ",{"type":17,"tag":53,"props":1676,"children":1677},{},[1678],{"type":23,"value":873},{"type":23,"value":540},{"type":17,"tag":156,"props":1681,"children":1683},{"id":1682},"ile-wynosi-minimalna-składka-otp",[1684],{"type":23,"value":1685},"Ile wynosi minimalna składka OTP?",{"type":17,"tag":29,"props":1687,"children":1688},{},[1689,1691,1695],{"type":23,"value":1690},"Minimalna składka OTP wynosi co najmniej ",{"type":17,"tag":53,"props":1692,"children":1693},{},[1694],{"type":23,"value":1339},{"type":23,"value":1696},", jeśli firma spełnia warunki objęcia obowiązkiem OTP.",{"type":17,"tag":156,"props":1698,"children":1700},{"id":1699},"czy-pierwszy-pracownik-musi-mieć-ubezpieczenie-wypadkowe",[1701],{"type":23,"value":1702},"Czy pierwszy pracownik musi mieć ubezpieczenie wypadkowe?",{"type":17,"tag":29,"props":1704,"children":1705},{},[1706],{"type":23,"value":1707},"Tak. Yrkesskadeforsikring jest obowiązkowe dla pracowników od pierwszego zatrudnienia.",{"type":17,"tag":59,"props":1709,"children":1711},{"id":1710},"podsumowanie",[1712],{"type":23,"value":1713},"Podsumowanie",{"type":17,"tag":29,"props":1715,"children":1716},{},[1717],{"type":23,"value":1718},"W skrócie, przed pierwszą wypłatą przejdź przez tę checklistę:",{"type":17,"tag":173,"props":1720,"children":1721},{},[1722,1727,1732,1737,1742,1747,1752,1771,1776,1781,1786,1791],{"type":17,"tag":87,"props":1723,"children":1724},{},[1725],{"type":23,"value":1726},"Ustal, czy relacja jest zatrudnieniem, czy zakupem usługi od niezależnej firmy.",{"type":17,"tag":87,"props":1728,"children":1729},{},[1730],{"type":23,"value":1731},"Wybierz formę zatrudnienia: stała, część etatu albo legalnie uzasadniona tymczasowa.",{"type":17,"tag":87,"props":1733,"children":1734},{},[1735],{"type":23,"value":1736},"Sprawdź prawo do pracy, jeśli kandydat jest cudzoziemcem.",{"type":17,"tag":87,"props":1738,"children":1739},{},[1740],{"type":23,"value":1741},"Ustal wynagrodzenie i sprawdź stawki minimalne w branży.",{"type":17,"tag":87,"props":1743,"children":1744},{},[1745],{"type":23,"value":1746},"Przygotuj pisemną umowę o pracę.",{"type":17,"tag":87,"props":1748,"children":1749},{},[1750],{"type":23,"value":1751},"Pobierz dane pracownika i skattekort.",{"type":17,"tag":87,"props":1753,"children":1754},{},[1755,1757,1762,1764,1769],{"type":23,"value":1756},"Skonfiguruj płace w systemie księgowym (np. ",{"type":17,"tag":125,"props":1758,"children":1760},{"href":882,"rel":1759},[129],[1761],{"type":23,"value":886},{"type":23,"value":1763},") albo zleć obsługę biuru rachunkowemu (np. ",{"type":17,"tag":125,"props":1765,"children":1767},{"href":891,"rel":1766},[129],[1768],{"type":23,"value":895},{"type":23,"value":1770},").",{"type":17,"tag":87,"props":1772,"children":1773},{},[1774],{"type":23,"value":1775},"Potrąć forskuddstrekk i wpłać go do Skatteetaten najpóźniej pierwszego dnia roboczego po wypłacie.",{"type":17,"tag":87,"props":1777,"children":1778},{},[1779],{"type":23,"value":1780},"Wyślij a-melding do 5. dnia następnego miesiąca.",{"type":17,"tag":87,"props":1782,"children":1783},{},[1784],{"type":23,"value":1785},"Oblicz arbeidsgiveravgift i opłać ją w terminach dwumiesięcznych.",{"type":17,"tag":87,"props":1787,"children":1788},{},[1789],{"type":23,"value":1790},"Naliczaj feriepenger, sprawdź obowiązek OTP i wykup yrkesskadeforsikring.",{"type":17,"tag":87,"props":1792,"children":1793},{},[1794],{"type":23,"value":1795},"Przygotuj HMS, ewidencję czasu pracy i procedury chorobowe, a po roku przekaż zestawienie pracownikowi do 1 lutego.",{"type":17,"tag":29,"props":1797,"children":1798},{},[1799,1801,1806],{"type":23,"value":1800},"Najważniejsze terminy 2026 r.: forskuddstrekk płacisz najpóźniej pierwszego dnia roboczego po wypłacie, a-melding składasz do ",{"type":17,"tag":53,"props":1802,"children":1803},{},[1804],{"type":23,"value":1805},"5. dnia następnego miesiąca",{"type":23,"value":1807},", a arbeidsgiveravgift opłacasz co dwa miesiące.",{"type":17,"tag":29,"props":1809,"children":1810},{},[1811,1813],{"type":23,"value":1812},"Jeśli chcesz bezpiecznie przejść przez pierwsze zatrudnienie, skontaktuj się z nami. ",{"type":17,"tag":53,"props":1814,"children":1815},{},[1816,1818,1824],{"type":23,"value":1817},"Jesteśmy dostępni od poniedziałku do piątku w godzinach 9:00 - 21:00 pod numerem ",{"type":17,"tag":125,"props":1819,"children":1821},{"href":1820},"tel:+4721383821",[1822],{"type":23,"value":1823},"+47 21 38 38 21",{"type":23,"value":540},{"type":17,"tag":29,"props":1826,"children":1827},{},[1828],{"type":17,"tag":40,"props":1829,"children":1830},{},[1831,1833],{"type":23,"value":1832},"Autor artykułu: Marcin - ",{"type":17,"tag":125,"props":1834,"children":1836},{"href":1835},"mailto:marcin@efirma.no",[1837],{"type":23,"value":1838},"marcin@efirma.no",{"title":7,"searchDepth":1840,"depth":1840,"links":1841},3,[1842,1844,1848,1853,1858,1863,1868,1869,1876],{"id":61,"depth":1843,"text":64},2,{"id":151,"depth":1843,"text":154,"children":1845},[1846,1847],{"id":158,"depth":1840,"text":161},{"id":242,"depth":1840,"text":245},{"id":302,"depth":1843,"text":305,"children":1849},[1850,1851,1852],{"id":308,"depth":1840,"text":311},{"id":543,"depth":1840,"text":546},{"id":671,"depth":1840,"text":674},{"id":781,"depth":1843,"text":784,"children":1854},[1855,1856,1857],{"id":787,"depth":1840,"text":790},{"id":900,"depth":1840,"text":903},{"id":975,"depth":1840,"text":978},{"id":1179,"depth":1843,"text":1182,"children":1859},[1860,1861,1862],{"id":1185,"depth":1840,"text":1188},{"id":1321,"depth":1840,"text":1324},{"id":1397,"depth":1840,"text":1400},{"id":1430,"depth":1843,"text":1433,"children":1864},[1865,1866,1867],{"id":1436,"depth":1840,"text":1439},{"id":1544,"depth":1840,"text":1547},{"id":1573,"depth":1840,"text":1576},{"id":1619,"depth":1843,"text":1622},{"id":1638,"depth":1843,"text":1641,"children":1870},[1871,1872,1873,1874,1875],{"id":1644,"depth":1840,"text":1647},{"id":1655,"depth":1840,"text":1658},{"id":1666,"depth":1840,"text":1669},{"id":1682,"depth":1840,"text":1685},{"id":1699,"depth":1840,"text":1702},{"id":1710,"depth":1843,"text":1713},"markdown","content:nowosci:jak-zatrudnic-pierwszego-pracownika-w-norwegii:index.md","content","nowosci/jak-zatrudnic-pierwszego-pracownika-w-norwegii/index.md","nowosci/jak-zatrudnic-pierwszego-pracownika-w-norwegii/index","md",{"loc":4},[1885,1886],{"_path":4,"title":8,"date":10},{"_path":1887,"title":1888,"date":10},"/nowosci/odliczenie-domowego-biura-hjemmekontor","Czy mogę odliczyć domowe biuro (hjemmekontor) w firmie?",1783935438841]