A-melding – reporting salary and employees
When you have employees and make salary payments, you become subject to a number of statutory reporting obligations.
Monthly reporting
As an employer, you must for example:
- Report the start, changes and cessation of employment relationships to the Register of Employers and Employees (NAV's Aa register).
- Report salaries and other benefits to the Norwegian Tax Administration and NAV.
- Submit information to Statistics Norway (SSB).
You must report this information through the a-melding.
The Norwegian Tax Administration – a-melding
The A-Information Act (in Norwegian only)
Forms:
A-melding - Direct reporting at skatteetaten.no
A-melding – submission from payroll system
Simplified a-melding for charitable or non-profit organisations
Declaration of paid work at home where a private individual is the employer
A-melding - order reconciliation information
Deadlines
The a-melding must be submitted every month. The deadline for submission is the 5th of the month after the start of the employment or the payment of salary or other benefits. If the 5th falls on a weekend or public holiday, the actual deadline will be the next working day. You can receive an enforcement fine if you fail to submit an a-melding by the relevant deadline, or if you submit an a-melding containing certain errors.
A-ordningen – deadlines and payment for the a-melding
Organisation number
In the a-melding, you should identify your enterprise using your main organisation number. If you have employees, you should also specify the organisation number for the sub-entity(A sub-entity identifies the activity that the company is involved in) the employee is connected to within the company.
You can find the organisation number for the sub-entity by searching in the 'Find company' field at brreg.no and then selecting 'Oversikt over registrerte underenheter/virksomheter' (Summary of registered sub-entities/enterprises) at the bottom of the page.
The Brønnøysund Register Centre – find company (in Norwegian only)
Registering as an employer
When you submit an a-melding, the business will automatically be registered as an employer in NAV's Aa register.
Registering employment arrangements
When you submit the first a-melding, the employee will automatically be registered as an employer in the Register of Employers and Employees (NAV's Aa register). The employee will be registered as an employee of your enterprise until you report an end date. You must submit an a-melding every month until the employment ceases, even if you do not pay any salary.
Sporadic employees
If you have sporadic employees with an employment relationship which has not ceased, you must submit the a-melding even if no salary payments were made during the period. Information on the employment must be submitted until it ceases. If you know that the payment is a one-off payment, you can set the start and end dates in the same a-melding.
Reporting layoffs
If the employee is laid off, you must report this in the a-melding. State the date the employee was laid off and repeat this date in each a-melding for as long as the employee is laid off. Obligatory salary days must be included in the layoff period.
Guide to A-melding for reporting layoffs
Access to information in the Aa-Register
Employers can, at any time, see what is registered in the Aa-Register via "Min side – Arbeidsgiver" (only available in Norwegian. Under "Arbeidsforhold" you will find an overview of all employees and information regarding the employment. The information is obtained when you submit the A-melding. If you find a mistake in the information, you need to correct the information through the A-melding.
NAV – My page – employer (in Norwegian only)
Annual summary
After the end of the year and before 1 February, you as an employer must provide each employee with an annual summary of all the information you have reported to the authorities. The summary should also contain the basis for holiday pay, tax withheld and the employee number used to identify the employee in your systems. There are no formal requirements as to the layout of this summary. The requirements only refers to the content.
The Norwegian Tax Administration – What information does an employer have to give income recipients?
