Reporting obligationIf you have paid salaries and other allowances for work or assignments, then you are required to submit an a-melding. You can report salaries and employment to The Norwegian Tax Administration, NAV and Statistics Norway (SSB) using one a-melding which is to be submitted every month by all who pay salaries, pensions and other benefits. The a-melding contains information on salaries and benefits and the status of all work related circumstances. You are to provide employees, in the January in the year after the income year, with a summary which shows total salary, other benefits and withholding tax deducted in the course of the year. The employee can use this to check their tax return.
If you can utilize the simplified settlement arrangement for private employers, then you should submit Message of paid work in the home A04. The message is filled in for each salary payment. You can fill in the message and submit it electronically. The employee is to receive a print out of the electronic message or a copy of the message on paper as a payslip for every payment. The total of all messages/payslips replaces an annual summary of what has been earned in the course of the year. The employee must therefore archive the messages so that they can check their tax return.
More information is found in the brochures ‘Paid employment in the home‘ and ‘Tax rules relating to childminding for parents, childminders and nannies/au pairs