Section 2. Assessment of whether employees have been posted
When determining whether an employee works for a limited period of time in a country other than that with which the employment is normally associated, cf. Section 1-7, subsection 1 of the Working Environment Act, an overall assessment of the work and the employee's situation must be made, which may include the following factors:
a.whether the work is performed in Norway for a limited period of time,
b.the date on which the posting commenced,
c.whether the posting is to a country other than where the employee normally works,
d.whether the employee will return to or is expected to resume work in the country from which the employee was posted,
e.the type of activity that is carried out,
f.whether expenses for travel, board and lodging are covered by the employer that posts the employee and, if so, how expenses are covered,
g.previous periods in which the same or another employee has been posted for the same work.
When determining whether an undertaking is engaged in actual activities in the country of establishment that go beyond internal management or administration, an overall assessment of the activities that characterise the undertaking must be conducted, which may include the following factors:
a.where the undertaking has its headquarters and administration, has offices, pays taxes and social security contributions, has been granted an operating permit or is registered in a professional association,
b.where the employee is employed and posted from,
c.which country's laws apply to employment agreements and contracts that the undertaking enters into with its customers,
d.the location where the undertaking carries out its most important business activities and has employed its administrative personnel,
e.the number of assignments performed or the amount of turnover in the state where the undertaking was established, but where consideration is made to whether the undertaking is newly established and its size.
