To be considered a border gang, you must live in a Swedish or Finnish municipality bordering Norway, and work in a municipality in Norway bordering the country in which you live. Border-goers are not taxable to Norway, but to the country in which they live.
Most cross-border commuters are still members of the Norwegian National Insurance Scheme, and must pay social security contributions. SAP provides system support for border crossings, but it must be set up. Get in touch if you want support to put in place such a setup for your company.
Contact Sariba marita.johansen@sariba.com for more information.