Reporting and paying prepayment deductions and employer's contributions

Private employers can, in principle, chose to use one of 2 settlement arrangements.

1. Reporting and payment for ordinary employers (in business) - A-melding.

Private employers who choose this arrangement follow the standard regulations that apply to employers and to setting up a separate tax deductions bank account, submitting a-melding, paying withholding tax deductions and any employer’s contributions. Employers are also obliged to register the employment relationship in the NAV AA register. The arrangement is most applicable to private employers who expect total salary payments to exceed NOK 60,000 in the course of the year.

2. The simplified settlement arrangement (Message on paid work in the home A04)

Employers who hire private individuals to take care of children or to carry out work in the home or holiday home and who do not make salary payments of more than NOK 60,000 in the course of the year, can use the Message on salaried work in the home A04. The form can be submitted electronically. The information will therefore be automatically sent to the tax collector in the employer’s municipality of residence.

If an employer cannot make electronic submissions, then the message can be printed out and be sent on paper to A-meldingen, Postboks 4329, 2308 Hamar.

This arrangement is not to be used by private employers who have or expect to make salary payments of more than NOK 60,000 in the course of the year.

More information on the simplified settlement arrangement can be found in the brochures ‘Paid employment in the home’ and ‘Paid childminding‘.