{"id":1060,"date":"2026-05-09T19:14:48","date_gmt":"2026-05-09T19:14:48","guid":{"rendered":"https:\/\/flytorelocation.com\/no\/norway-nav-helfo-emigrants-2026\/"},"modified":"2026-05-11T20:17:11","modified_gmt":"2026-05-11T20:17:11","slug":"norway-nav-helfo-emigrants-2026","status":"publish","type":"page","link":"https:\/\/flytorelocation.com\/no\/norway-nav-helfo-emigrants-2026\/","title":{"rendered":"NAV and Helfo for Emigrants 2026: Norwegian Health and Welfare"},"content":{"rendered":"
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NAV and Helfo for Norwegian Emigrants 2026: Folketrygd, S1 Form, and Healthcare Coverage<\/h1>\n
Flyto Relocation Team<\/strong>\u00b7<\/span>Updated May 9, 2026<\/span>\u00b7<\/span>\u2713 Expert team since 2018<\/span>\u00b7<\/span>~2 min read<\/span><\/div>\n
Also available in Norsk<\/a><\/div>\n
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Quick answer:<\/strong> Permanent emigration ends folketrygd membership and Norwegian healthcare via Helfo. Within EEA, the S1 form preserves Norway-paid healthcare in destination country (especially valuable for pensioners). Child benefits coordinate via EU regulation 883\/2004; pensions paid globally with 15% withholding tax adjustable by treaty.<\/p>\n<\/div>\n

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Key takeaways<\/h3>\n
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  • Folketrygd ends<\/strong> at permanent emigration.<\/li>\n
  • S1 form for EEA healthcare<\/strong> \u2014 pensioners and workers.<\/li>\n
  • Child benefits coordinate via EU 883\/2004<\/strong>.<\/li>\n
  • Pension paid globally<\/strong>.<\/li>\n
  • Apply 2-3 months before move<\/strong>.<\/li>\n<\/ul>\n<\/div>\n
    \"NAV<\/figure>\n
    \n

    Folketrygden membership rules \u2014 when does it actually end?<\/h2>\n

    Membership in Norwegian Folketrygden (the National Insurance scheme) is the foundation of every health and welfare entitlement. Under Folketrygdloven \u00a72-1, automatic membership ends when you cease to be a resident of Norway and you stop working in or for a Norwegian employer. The statutory definition: residence requires intention to stay at least 12 months, and physical presence of 6 months or more in any 12-month period. Emigrating to another EEA country triggers the EU\/EEA coordination rules (Regulation 883\/2004), which override domestic Folketrygd rules in many situations.<\/p>\n

    Critically, Folketrygd membership can continue even after physical departure if you work for a Norwegian employer abroad (utsendt arbeidstaker) or apply for voluntary continued membership (frivillig medlemskap). Voluntary membership applications must be filed with NAV Medlemskap within 12 months of departure. Premiums depend on coverage chosen \u2014 full health and pension coverage costs approximately NOK 4,000-9,000 per month in 2026 depending on income.<\/p>\n

    The S1 form: your health passport in the EEA<\/h2>\n

    The S1 (formerly E121\/E106) is the key document for emigrants who continue to be Norwegian-insured. It transfers healthcare costs from your destination country’s public system to Helfo. Issued by Helfo upon request via Helsenorge.no or directly through NAV International (Helfo Stovner), the S1 covers:<\/p>\n

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    • Pensioners drawing only Norwegian pension (full coverage in destination country);<\/li>\n
    • Cross-border workers (frontaliers) and their family members;<\/li>\n
    • Posted workers under Article 12 of Regulation 883\/2004 (up to 24 months);<\/li>\n
    • Students under Article 11(3)(e) (typically rejected since 2024 in favour of EHIC).<\/li>\n<\/ul>\n

      The destination country’s public health authority (Spain INSS, Portugal Seguran\u00e7a Social, France CPAM) issues a local registration based on the S1 and provides access to the public system on the same conditions as locals. Crucially, the S1 holder does not pay social security contributions in the destination country \u2014 Helfo settles directly with the foreign authority.<\/p>\n

      Healthcare entitlements without S1<\/h2>\n\n\n\n\n\n\n\n\n\n
      Status<\/th>\nEEA destination<\/th>\nNon-EEA destination<\/th>\n<\/tr>\n<\/thead>\n
      Norwegian pensioner only<\/td>\nS1 issued by Helfo, public coverage<\/td>\nPay locally; no Norwegian coverage<\/td>\n<\/tr>\n
      Working for foreign employer<\/td>\nForeign system covers; Norwegian coverage ends<\/td>\nForeign system; no Norwegian coverage<\/td>\n<\/tr>\n
      Posted by Norwegian employer (<24 mo)<\/td>\nS1 + A1 certificate; full coverage<\/td>\nBilateral agreement may apply<\/td>\n<\/tr>\n
      Voluntary frivillig medlemskap<\/td>\nLimited coverage (urgent care)<\/td>\nLimited coverage with reciprocity<\/td>\n<\/tr>\n
      Self-employed (selvstendig)<\/td>\nForeign system; voluntary Norwegian membership possible<\/td>\nForeign system only<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      NAV pension entitlements abroad<\/h2>\n

      Norwegian state pension (alderspensjon) is paid worldwide. Once you reach retirement age (currently between 62 and 75 in 2026 with flexible drawdown), payments continue regardless of residence. The amount is based on accumulated ’pensjonspoeng’ before 1 January 2010 and ’pensjonsbeholdning’ from 2011 onwards. NAV pays into any IBAN account with SEPA reach (free) or via international wire transfer (USD 8-15 fee).<\/p>\n

      Important: Norwegian pension paid abroad is subject to 15% kildeskatt p\u00e5 pensjon under \u00a75-1 Skatteloven, deducted at source by NAV. This is a flat-rate withholding for non-residents. If your destination has a tax treaty with Norway, the treaty rate may reduce the withholding (often to 0% in countries like Spain, Portugal, France, UK). To claim treaty rate, file form RF-1015 with Skatteetaten plus a foreign residency certificate (issued by your destination tax office).<\/p>\n

      Helfo refunds for emigrants<\/h2>\n

      If you remain a Folketrygd member but pay for healthcare in the destination country, Helfo can refund a portion under \u00a75 Folketrygdloven. The refund formula is the lower of: actual cost paid, or the equivalent Norwegian DRG\/RTV rate. Submit form NAV 05-08.05 with original invoices and proof of payment within 6 months of treatment. Refunds are paid into a Norwegian or foreign IBAN account. Approval takes 8-16 weeks during peak season.<\/p>\n

      Children’s benefits (barnetrygd) abroad<\/h2>\n

      Barnetrygd continues during emigration only in two situations:<\/p>\n

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      • The child remains resident in Norway (rare for emigrating families);<\/li>\n
      • One parent works in Norway and the family lives in another EEA country under Article 67 of Regulation 883\/2004.<\/li>\n<\/ul>\n

        For most fully emigrating families, barnetrygd ends in the month after departure and the destination country’s family benefits start. NAV requires notification within 14 days under Folketrygdloven \u00a722-13 \u2014 failure to report can result in clawback plus interest of all post-emigration payments.<\/p>\n

        Disability and sickness benefits abroad<\/h2>\n

        Uf\u00f8retrygd (disability benefit) and arbeidsavklaringspenger (work assessment allowance) face stricter export rules. Uf\u00f8retrygd is exportable to EEA countries indefinitely; outside EEA, only with bilateral agreement (USA, Canada, Australia, etc.) and often at reduced rate. Arbeidsavklaringspenger is generally not exportable beyond 6 months \u2014 check NAV’s case-by-case decision. Sickness benefit (sykepenger) ends 30 days after departure unless prior approval is granted by your treating doctor and NAV.<\/p>\n

        Updating NAV on your foreign address<\/h2>\n

        NAV uses Folkeregisteret data automatically. Once Skatteetaten records the flytting, NAV updates within 5-10 working days. If you change addresses again abroad (within the same destination country), update directly via NAV.no using BankID\/MinID. NAV cannot send physical letters reliably to many destinations \u2014 switch all communication to digital postkasse (Digipost or eBoks) and verify your foreign mobile number for SMS notifications.<\/p>\n<\/div>\n

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        FAQ<\/h3>\n
        \nKeep health card?<\/summary>\n

        EU card valid for temporary stays only.<\/p>\n<\/details>\n

        \nVoluntary membership?<\/summary>\n

        Yes under conditions, paid contributions.<\/p>\n<\/details>\n

        \nChild benefits abroad?<\/summary>\n

        If working for Norwegian employer, Norway may be primary state.<\/p>\n<\/details>\n

        \nPension withholding?<\/summary>\n

        15%, reducible via tax treaty.<\/p>\n<\/details>\n

        \nUnemployment benefits portable?<\/summary>\n

        U2 form: 3 months job-seeking in EEA.<\/p>\n<\/details>\n

        \nCan I keep Norwegian Folketrygd membership voluntarily after emigration?<\/summary>\n

        Yes, through frivillig medlemskap. Apply within 12 months via NAV Medlemskap. Premiums in 2026: NOK 4,000-9,000 per month for full health and pension coverage. Lower rates apply for partial coverage (pension only) or specific groups (students, missionaries).<\/p>\n<\/details>\n

        \nWill my pension be subject to Norwegian withholding tax abroad?<\/summary>\n

        Yes \u2014 15% kildeskatt under \u00a75-1 Skatteloven, deducted by NAV at source. Many tax treaties reduce this to 0%. Apply for treaty rate using form RF-1015 with a foreign residency certificate. Without application, the full 15% applies indefinitely.<\/p>\n<\/details>\n

        \nDoes the S1 cover my entire family or only me?<\/summary>\n

        The S1 covers the holder and dependents (spouse without own income, minor children) registered with Folkeregisteret as part of the household. Adult working family members need their own S1 or local insurance in the destination country.<\/p>\n<\/details>\n

        \nWhat happens if I do not notify NAV of my emigration?<\/summary>\n

        NAV may clawback all benefits paid after departure plus 5% annual interest under Folketrygdloven \u00a722-15. In serious cases, fraud charges under \u00a722-19 carry fines and up to 3 years imprisonment. Always notify within 14 days.<\/p>\n<\/details>\n<\/div>\n

        Apply for S1 and update NAV 2-3 months before move.<\/p>\n

        Flyto Relocation handles logistics. Get a quote<\/a>.<\/p>\n

        See also: All Norway moving guides<\/a>.<\/p>\n

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        Ready to plan your move abroad?<\/h3>\n

        Tailored quotes for 20 European destinations<\/p>\n

        Get free quote \u2192<\/a><\/p>\n<\/div>\n<\/div>\n